对外合作项目联合账簿审计的效率提升对策  

Countermeasures to improve the efficiency of joint account audit for international cooperation projects

作　　者：马骥 蒲顺南 税敏[3] 聂常文 张新成[4] MA Ji;PU Shunnan;SHUI Min;NIE Changwen;ZHANG Xincheng(CDB Operating Company,PetroChina Southwest Oil&Gasfield Company,Chengdu,Sichuan 610000,China;Gas Company,PetroChina Southwest Oil&Gasfield Company,Chengdu,Sichuan 610000,China;PetroChina Southwest Oil&Gasfield Company,Chengdu,Sichuan 610000,China;Emergency Center,PetroChina Tarim Oilfield Company,Korla,Xinjiang 841000,China)

机构地区：[1]中国石油西南油气田公司川东北作业分公司,四川成都610000 [2]中国石油西南油气田公司燃气分公司,四川成都610000 [3]中国石油西南油气田公司,四川成都610000 [4]中国石油塔里木油田公司应急中心,新疆库尔勒8410000

出　　处：《天然气技术与经济》2021年第6期75-79,共5页Natural Gas Technology and Economy

摘　　要：随着油气企业对外合作业务的不断发展,联合账簿审计作为项目中方管理的最后一道管控"防火墙",起着不可或缺的重要作用。为了改善联合账簿审计在审计力度、深度、广度等方面存在的不足,从提高联合账簿审计工作的效率和效益的角度出发,对审计出现问题较多的业务进行了梳理和分析,得出提升对外合作项目联合账簿审计的效率的几点建议:(1)有的放矢、重点突出,找准审计重点要点;(2)有理有据、据理力争,做好与作业者的沟通协调;(3)有始有终、做实成效,强化审计异议整改;(4)有机融合、审训结合,注重知识储备与充实;(5)有章可循、建章立制,合规约束作业者行为。结论认为,联合账簿审计人员从方式方法、手段技术等方面不断创新,紧跟合作项目快速发展的步伐,更新视野、拓宽思路,与时俱进,重点关注项目管理中存在的重大问题和高风险领域,加强风险防范,提高联合账簿审计的效率效果,使审计在对外合作发展中发挥更重要更积极的作用。As international-cooperation business in oil and gas enterprises develops continuously, joint account audit, as the last control "firewall" of Chinese management in a certain project, plays an indispensable role. In order to cope with the deficiencies of joint account audit in terms of audit intensity, depth, and breadth, the business with frequent audit problems was analyzed from the perspective of improving the efficiency and benefit of joint account audit. In addition, the several suggestions were made. Results show(1) have a definite aim, highlight key points, and determine key audit point accurately,(2) have reasonable basis, argue on the basis of reason, and do a good job in communication and coordination with operators,(3) finish what is started, make real results, and strengthen the rectification of audit exception,(4) carry out overall integration, combine audit with training, and pay attention to knowledge enrichment, and(5) have rules to follow, formulate rules and regulations, and control operators’ behavior in compliance with rules. In conclusion, the joint account auditors shall innovate continuously from the aspects of method, means, and technology, keep up with the pace of the rapid development of cooperation projects, update the view, broaden the thinking, advance with the times, focus on some high-risk domains and major problems in project management, strengthen the risk prevention, and improve the efficiency and benefit of joint account audit, so that audit can play the more important and positive role in the development of international cooperation.

关 键 词：对外合作 联合账簿 审计 风险 效率效益 

分 类 号：F426.22[经济管理—产业经济] F125F239.4