国际EPC工程投标阶段内部审计问题及对策探讨  

Research on Problems and Countermeasures of Internal Auditing in Bidding Stage in Internal International EPC Project

作　　者：何彦舫[1] 陶自成 

机构地区：[1]国核电力规划设计研究院 [2]三峡国际能源投资集团有限公司

出　　处：《财会通讯（上）》2017年第12期91-93,共3页Communication of Finance and Accounting

摘　　要：在分析国际EPC工程特点及造价审计分类的基础上,本文结合某国际EPC水电工程实例,分析国际EPC工程总承包商在招投标阶段开展内部审计工作面临的内部和外部问题,提出把握EPC工程投标阶段内部审计的重点、甄别招投标的范围及业主最高限价等建议,为国际EPC工程全过程规范化内部审计管理提供参考。Based on analysis the features and classification of international EPC project,take international EPC hydropower Projects in South American for example, analyzed internal and external status faced by international EPC general contractor carring out Internal audit during internal audit tendering stage, put some advices about key points in internal audit, identify scopes of tender and bidding, models of owners ceiling price,etc, during the bidding stage.This article can provide references to internal audit management during the whole process of international EPC project.

关 键 词：国际EPC工程 投标阶段 内部审计 问题 对策 

分 类 号：F239.45[经济管理—会计学]