工程结算审计难点堵点透视及推进策略研究  

Research on the Difficulties and Stakes of Engineering settlement Audit and Promotion strategies

作　　者：李伟[1] Li Wei(Shandong Vocational College of Science and Technology,Weifang Shandong 261053)

机构地区：[1]山东科技职业学院,山东潍坊261053

出　　处：《山东纺织经济》2024年第9期29-31,共3页Shandong Textile Economy

摘　　要：文章对工程结算审计的难点堵点进行了深入分析,并提出了推进策略。文章指出,工程结算审计面临工程管理制度不完善、合同管理不规范、结算资料不完整、工程变更管理不规范、审计人员能力和素质良莠不齐等问题。为解决这些问题,文章提出了完善制度流程、强化合同管理、完善资料管理、加强工程变更管理、提升人员素质等推进策略。The paper gives an in-depth analysis on the difficulties and stakes of project settlement audit,and puts forward the promotion strategy.The article points out that,the audit of project settlement is faced with the problems of imperfect project management system,non-standard contract management,incomplete settlement data,non-standard project change management,uneven professional skills and comprehensive quality of auditors,etc.In order to solve these problems,the paper puts forward some strategies,such as perfecting the system and process,strengthening the contract management,perfecting the data management,strengthening the project change management and improving the personnel quality.

关 键 词：工程结算 工程结算审计 难点堵点 策略 

分 类 号：F239[经济管理—会计学]