基于统计视角的地铁工程竣工决算审计问题特征与对策探讨  

Discussion on Characteristics and Countermeasures of Final Accounts Audit for Completion of Rail Transit Projects Based on Statistical Perspective

作　　者：刘垚 王奕然 李晓锋[4] 刘伊江[5] LIU Yao;WANG Yiran;LI Xiaofeng;LIU Yijiang(CCCC Rail Transit Technology R&D Center,Beijing 101399,China;Rail Transit Branch of China Communications Construction Co.,Ltd,Beijing 101399,China;Beijing Urban Construction Design&Development Group Co.,Ltd,Beijing 100037,China;School of Architecture,Tsinghua University,Beijing 100084,China;China Railway Eryuan Engineering Group Co.,Ltd,Chengdu 610031,China)

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

出　　处：《建筑经济》2025年第4期67-73,共7页Construction Economy

基　　金：国家重点研发计划“公共交通枢纽建筑节能关键技术与示范”(2018YFC0705000)。

摘　　要：针对当前阶段国内地铁工程竣工决算审计若干关键问题,提取相关审计数据统计特征,围绕审概比R、审计间隔期T、分项核减指标P、问题文本关键词W等重要的可量化审计结果数据指标进行研究分析,并提出与之相应的对策与建议。研究表明,当前阶段国内地铁工程竣工决算审计总体情况可以通过审概比R(约90%)、审计间隔期T(约4至5年)、分项核减指标P(6类核减项)、问题文本关键词W(前10项为主)等可量化指标进行描绘。同时针对进一步提升审计质效、缩短审计周期、合理把控核减项、解决突出的审计问题等方面提出有针对性的建议和对策,为今后地铁工程竣工决算审计相关工作高质量发展提供支撑与参考。Focusing on several key issues in the final audit of domestic subway projects at the current stage,the statistical characteristics of relevant audit data are extracted,including the important quantifiable audit results such as audit ratio R,audit interval T,itemized reduction index P,question text keyword W,and corresponding countermeasures and recommended plans are put forward.The main research conclusions show that the overall situation of the final audit of domestic subway projects at the current stage can be described by quantifiable indicators such as audit ratio R(about 90%),audit interval T(about 4 to 5 years),itemized reduction index P(6 types of reduction items),and question text keyword W(mainly the first 10 items).At the same time,it puts forward targeted suggestions and countermeasures to further improve the quality and efficiency of the audit,shorten the audit cycle,reasonably control and reduce items,and solve outstanding audit issues,providing important support for the high-quality development of final audit related to subway project completion accounts in the future and reference.

关 键 词：地铁 竣工决算审计 投资控制 统计特征 

分 类 号：F407.9[经济管理—产业经济] TU723.3[建筑科学—建筑技术科学]