政府投资建设项目造价审计中的问题与对策  

Problems and tactics in the cost audit in government investment construction projects

作　　者：邢莉燕[1] 徐栋 梁婷[1] 

机构地区：[1]山东建筑大学管理工程学院,山东济南250101 [2]中国大唐集团海外投资有限公司,北京100053

出　　处：《山东建筑大学学报》2013年第4期308-312,346,共6页Journal of Shandong Jianzhu University

摘　　要：政府投资建设项目所追求的最重要的目标是以最小的资源投入来满足最合理的功能需求,而造价审计是科学合理使用项目资金投入的基础和前提。国家审计和社会审计是我国审计组织体系框架中重要的组成部分,整合国家审计和社会审计资源,社会中介组织参与政府投资建设项目审计就成为解决目前审计任务重、审计力量不足的有效手段和重要途径。文章阐述了我国审计组织体系框架的构成和政府投资项目造价审计的主要内容,分析了目前造价审计在政府投资建设项目审计过程存在的问题,提出了强化政府投资建设项目造价审计的对策建议。The most important goal of the government investment construction the investment of resources to meet the functional requirements, while the cost premise of scientific and rational using of project funding. National audit projects is to minimize audit is the basis and and social audit are important parts of audit organization system framework in China, so integration of the resources of the state audit, social audit and social intermediary organizations has become an effective way to solve the heavy task and lacking strength of the present audit in government investment projects. The paper, elaborates the main contents of audit organization system framework in China and the cost audit of government investment projects, analyzes the problems which are existing in and puts fonward the audit process of government investment construction projects, the tactics and suggestions to strengthen the government investment construction proiect cost audit.

关 键 词：政府投资 建设项目 造价审计 对策 

分 类 号：TU-9[建筑科学]