EPC模式下军队工程项目审计内容要点分析及建议  

Key Analysis and Suggestions for Military Engineering Project Audit under EPC Mode

作　　者：彭颖政 李芍毅 李超 唐文哲[1] PENG Yingzheng;LI Shaoyi;LI Chao;TANG Wenzhe(State Key Laboratory of Hydroscience and Engineering,Department of Water Resources and Hydropower Engineering,Tsinghua University,Beijing 100084,China;Armed Police Force Staff Headquarters,Beijing 100089,China;Unit 31635,Guilin 541000,China)

机构地区：[1]清华大学水利水电工程系,水圈科学与水利工程全国重点实验室,北京100084 [2]武警部队参谋部,北京100089 [3]31635部队,广西桂林541000

出　　处：《建筑经济》2024年第S01期151-156,共6页Construction Economy

基　　金：国家自然科学基金资助项目(72171128,51579135);清华大学水圈科学与水利工程全国重点实验室项目(2022-KY-04)。

摘　　要：本文选取EPC模式下军队工程项目作为研究对象,基于文献综述和专家访谈,结合EPC模式军队工程特点,辨识出EPC模式下军队工程项目12个审计重点。应用因子分析法进行关键因子提取,得到四个关键要素组:合同订立和履行、工程资金使用和监管、工程质量和安全、工程变更和索赔,并提出相应工程审计建议。本研究揭示EPC模式军队工程项目审计重点问题,提出针对性解决措施,并为EPC模式军队工程项目审计标准化提供依据。This article selects military engineering projects under the EPC model as the research object.Based on the literature review and expert interviews,combined with the characteristics of the EPC model military engineering,12 audit points of the military engineering projects under the EPC model are identified.The factor analysis method was used to extract key factors,and four key element groups were obtained:contract conclusion and performance,project fund use and supervision,project quality and safety,project changes and claims.Based on this,corresponding project audit suggestions are put forward.This study reveals the key issues in the audit of EPC model military engineering projects,proposes targeted solutions,and provides a basis for the standardization of auditing of EPC model military engineering projects.

关 键 词：EPC 军队工程 项目审计 标准化建议 因子分析 

分 类 号：F239.63[经济管理—会计学] F283[经济管理—国民经济]