造价改革背景下的工程造价审计影响因素分析——以建设单位内部审计为视角  

Analysis on the Influencing Factors of Construction Costs Auditing under the Background of Construction Costs Reform——from the Perspective of Internal Auditing of Construction Project Owners

作　　者：杨楠 申琪玉[2] 刘茜茜 Yang Nan;Shen Qiyu;Liu Qianqian(Guangdong Provincial People's Hospital(Guangdong Academy of Medical Sciences),Southern Medical University,Guangzhou 510030,China;South China University of Technology,Guangzhou 510641,China)

机构地区：[1]南方医科大学附属广东省人民医院(广东省医学科学院),广东广州510030 [2]华南理工大学,广东广州510641

出　　处：《工程造价管理》2023年第4期77-83,共7页Engineering Cost Management

摘　　要：为提升工程造价改革后的建设单位工程造价审计能力,需要系统分析影响其工程造价审计因素及层级关系。文章首先概述技术-组织-环境(TOE)理论以及解释结构模型(ISM),然后再从建设单位角度出发,结合TOE理论框架,对造价改革试点项目调研及专家访谈,识别了14个影响工程造价审计的主要因素;运用ISM模型计算得到各影响因素的关系及层级结构。研究表明:影响工程造价审计的顶层因素为合同文件等因素;中间层因素为市场价格等因素;底层因素为相关法律法规等因素。最后根据模型结果提出完善造价改革政策、建立健全内审职责以及提高内审人员及项目管理人员的综合能力水平等建议,为提高建设单位工程造价审计能力以及推动造价改革提供参考。In order to improve the construction costs auditing ability of construction project owner after the construction costs reform,it is necessary to systematically analyze the factors and hierarchical relationships that affect their construction costs auditing.Through an overview of the Technical-Organization-Environment(TOE)theory and the Interpretive Structure Model(ISM),and from perspective of the construction project owners,combined with the TOE theoretical framework,through the investigation of the pilot projects of construction costs reform and expert interviews,14 main factors affecting the construction costs auditing were identified.The ISM is used to calculate the relationship and hierarchy of the influencing factors.The research shows that the top factors affecting construction costs auditing are contract documents and other factors;the middle layer factor is market price and other factors;the underlying factors are related laws and regulations and other factors.Finally,according to the results of the model,suggestions are put forward to improve the cost reform policy,establish and improve the responsibility of internal audit,and improve the comprehensive ability of internal auditors and project managers,providing reference for improving the construction costs auditing ability of construction project owners and promoting the construction costs reform.

关 键 词：工程造价改革 工程造价审计 建设单位内部审计 影响因素 解释结构模型 

分 类 号：TU-9[建筑科学]