浅谈建设项目投资效益的审计方法  

Auditing Methods for Benefits of Investment in the Construction Project

作　　者：孙淑莉[1] 

机构地区：[1]鸡西市审计局,黑龙江鸡西158100

出　　处：《鸡西大学学报（综合版）》2012年第6期136-137,共2页JOurnal of Jixi University:comprehensive Edition

摘　　要：开展建设项目投资效益审计可以规范建设行为,遏制建设领域的腐败现象,防范投资风险,提高资金使用效益。审计时,要针对项目特点,科学编制审计实施方案,重点从立项决策、资金使用、项目管理和投资效果四个环节开展审计,注意从事后审计逐步向事前、事中、事后的全过程跟踪效益审计转变,从源头上控制投资方向,从根本上防止因决策失误而造成投资损失。The purpose of auditing for the construction project is to standardize the behavior of the developers, to contain the corruption in construction business and to improve the efficiency of investment. The paper proposes that the auditing should be carried out from aspects of decision fro setting up a project, uses of the construction funds, project management and investment return. The focus of auditing of project investment should be turned from the post audit to the beforehand , going on and afterwards auditing, which can be controlled by the investor from the beginning of the investment decision to avoid the investment losses.

关 键 词：建设项目 效益 审计方法 

分 类 号：F239.42[经济管理—会计学]