关于加强铁路运输设施设备大修工程审计的思考  

Thoughts on Enhancing the Overhaul Project Audit of Railway Transport Facilities

作　　者：庞秀改 PANG Xiugai(Beijing Audit Commissioner Office,China State Railway Group Co.,Ltd.,Beijing 100055,China)

机构地区：[1]中国国家铁路集团有限公司北京审计特派员办事处,北京100055

出　　处：《铁道运输与经济》2023年第2期108-112,共5页Railway Transport and Economy

摘　　要：铁路运输设施设备大修属于维持简单再生产性质,是为恢复和提高原有设备性能和生产能力,按照检修周期和设备状态有计划地进行整治或周期性大修,对设施设备进行全面的修理和更换主要配件及加装改造,满足固定资产确认条件的行为。铁路每年对大修工程均给予了较大投入,其在促进资产质量的提高和铁路可持续发展方面发挥着重要作用。以审计作为有效的监督手段,通过分类研究大修工程投资控制、项目管理等问题,明确大修项目可行性研究、设计、实施、结算直至竣工决算审计重点,在投资计划可行性与严肃性、长效机制建立、监督制度运行、强化问题整改跟踪等方面提出建议,以期为铁路大修工程的投资控制及审计提供借鉴和参考。The overhaul of railway transport facilities is of the nature of maintaining simple reproduction and is a planned remediation or cyclical overhaul in accordance with the maintenance cycle and the state of the equipment.It involves comprehensive repairs and replacement of major accessories and retrofitting modifications to the facilities,so as to restore and improve the performance and production capacity of the original equipment and meet the conditions for recognition as fixed assets.The railway industry invests heavily in overhaul projects every year and plays an important role in promoting the quality of assets and the sustainable development of the railway.This paper adopted audit as an effective monitoring tool and clarified the audit focus of overhaul projects in terms of feasibility study,design,implementation,settlement,and final accounts after completion through classified research on investment control,project management,and other issues of the overhaul projects.Suggestions were made on the feasibility and seriousness of investment plans,the establishment of long-term mechanisms,the operation of supervision systems,and the strengthening of problem rectification and follow-up,with a view to providing a reference for investment control and audit of railway overhaul projects.

关 键 词：铁路大修 工程审计 投资控制 过程管理 风险防控 

分 类 号：F239.45[经济管理—会计学]