基于价值管理法的建设项目竣工决算审计应用研究  

Research on Application of Final Accounts Audit of Construction Project Completion Based on Value Management Method

作　　者：夏浩 XIA Hao(Tieyauan Internation Engineering Consulting Co.,Ltd,Nanjing 210000)

机构地区：[1]铁源国际工程咨询有限公司,华审铁源工程管理研究院,江苏南京210000

出　　处：《铁路工程技术与经济》2022年第3期63-66,共4页Railway Engineering Technology and Economy

摘　　要：目前,竣工结(决)算阶段业务仍然是造价咨询企业的主营业务,如何提高竣工结(决)算审计工作质量是造价咨询企业重点关注之一。建设项目竣工决算审计是建设项目审计的一个重要环节,审计方法的选用对于审计结果至关重要。实践中,建设项目竣工决算审计过程中审计工作常常面临时间短、任务重、作业强度高、准确性要求高、专业交叉性较强、社会关注程度高等特点,而传统的全面审查法、重点审查法等审计方法难以满足实践的要求。本研究通过梳理相关领域目前理论和实践研究最新成果和动向,研究了价值管理法,结合案例分析对建设项目竣工决算审计方法进行了研究。研究结论表明:价值管理法能有效的解决实践中遇到的时间短、准确性要求高、风险大等诸多难题,对提高建设项目竣工决算审计效果提供了可参考的依据。At present, the completion(final) accounting stage is still the main business of cost consulting enterprises. How to improve the completion(final) auditing work quality is one of the key concerns of cost consulting enterprises. The final account audit of construction project is an important part of construction project audit. The selection of audit method is very important to the audit result. In practice, the audit work in the final account audit of construction project completion is often faced with the characteristics of short time, heavy task, high intensity of operation, high accuracy requirements, strong cross-specialty, and high social concern, while the traditional audit methods such as comprehensive audit method and key audit method are difficult to meet the requirements of practice. Through sorting out the latest achievements and trends of current theoretical and practical research in related fields, this paper studies the value management method, and studies the final accounts audit method of construction project completion combined with case analysis. The research results show that value management method can effectively solve the problems encountered in practice, such as short time, high accuracy requirements, high risk, etc., and provide a reference for improving the effect of construction project completion final accounts audit.

关 键 词：价值管理法 竣工决算审计 应用研究 

分 类 号：F219.1[经济管理—国民经济]