轨道交通工程竣工决算审计结果分析与探讨  

Analysis and Discussion on Final Accounts Audit for Completion of Rail Transit Projects

作　　者：刘垚 刘伊江[3] 王奕然 李晓锋[5] LIU Yao;LIU Yijiang;WANG Yiran;LI Xiaofeng(CCCC Rail Transit Technology R&D Center,Beijing 101399,China;CCCC Railway Consultants Group Co.,Ltd,Beijing 101399,China;China Railway Eryuan Engineering Group Co.,Ltd,Chengdu 610031,China;Beijing Urban Construction Design&Development Group Co.,Ltd,Beijing 100037,China;School of Architecture,Tsinghua University,Beijing 100084,China)

机构地区：[1]中国交建轨道交通技术研发中心,北京101399 [2]中交铁道设计研究总院有限公司,北京101399 [3]中铁二院工程集团有限责任公司,四川成都610031 [4]北京城建设计发展集团股份有限公司,北京100037 [5]清华大学建筑学院,北京100084

出　　处：《建筑经济》2023年第S01期97-101,共5页Construction Economy

基　　金：“十三五”国家重点研发计划课题(2018YFC0705000)。

摘　　要：通过对国内轨道交通工程竣工决算审计情况进行调研,对取得的样本工程竣工决算审计结果进行统计分析及探讨。结果表明,“审概比R”分布范围在73.0%~103.3%,总体平均值为88.6%。上述结果表征当前国内轨道交通工程领域投资执行情况良好。相关研究结论可为进一步深入开展轨道交通工程投资估算与控制、资金使用与管理、审计研究与实践等相关工作提供有力参考与数据支持。Based on the investigation of the final accounts audit for completion of domestic rail transit projects,it is obtained that the statistical analysis and discussion on the results of final accounts audit for completion of these sample projects.The results show that the“audit ratio R”of the final accounts for completion of domestic rail transit projects ranges from 73.0%to 103.3%,with an overall average of 88.6%.The results also indicate that the investment is in good condition at current stage for domestic rail transit projects.The conclusions can provide strong reference and data support for estimation and control of investment,use and management of funds,research and practice of audit,and other related works in the field of domestic rail transit projects.

关 键 词：轨道交通 批复概算 竣工决算审计 投资控制 统计分析 

分 类 号：TU723.3[建筑科学—建筑技术科学]