S电厂项目施工阶段跟踪审计问题研究-工程管理专业论文

外文原文ProjectTrackingAudit2014-managementfordevelopmentseries©．TrackingAudit.JosephDuran．WiththerapiddevelopmentofChina'ssocialistmarketeconomy,thecontinuousimprovementofpeople'slivingstandards,increasingsocialdemandfortheprotectionofsoundandfasteconomicdevelopment,thestatehasincreaseditsinvestmentininfrastructure,inordertomeetthesocialpowerincreaseddemandforpowerplantsasaninfrastructureisconstantlybuilt.However,atallstagesoftheconstructionprocessoftheplant,thefunctionaldepartmentswillinevitablyoccuroperationsarenotstandardized,improperuseoffundsandotherviolationsoftraderegulations,tocircumventorminimizethephenomenonofviolationsoccur,weneedconstructionaudittracking.1ProjectTrackingAuditConstructionprojecttrackingauditreferstoanindependentauditinstitutionsandauditors(includingthetrialoftheAssociationwiththeauditdepartmentofsocialagenciesandprofessionals)useofaudittechniques,inaccordancewithrelevantnationallaws,regulationsandrulesandnorms,fromaninvestmentprojectforconstructionprojectscompletionofdeliverytothevariousstagesofeconomicmanagementactivitiesreal,legitimate,benefitsreview,monitoring,analysisandevaluationprocess.Thepurposeistoeffectivelycontrolandatruereflectionoftheprojectcost,andsafeguardthelegitimaterightsandinterests,improveconstructionprojectmanagement,andimproveinvestmentefficiency.2ProjectTrackingAuditMainContentConstructionphaseoftheprojectistheconstructionoftheentireprojectduringthelongesttimespan,thelargestchangeinphase.Tothisendthefollowingaspectsfromtheauditandcontrol:Mixedinvolvedintheconstructiondrawings.Understandconstructiondrawingstochangethesituation,beawareof,anddrawingsjointhearingtoassessthecostofcontent,forwhichmadereferencetotheviewsirrationalcontent.Forconstructiondesignevaluation.Ononeofthemajorconstructionprogramforeconomicanalysis,toseewhethertheorganizationalproblemsduetoconstructionprojectcostincreasedcontent,andsomeoftheconstructionschedule,process,plantomakereasonablesuggestionstofurtheroptimizetheconstructiondesign.Progresspaymentpaymentcontrol. Accordingtotheprogressofmeasurementengineering,progresspaymentspaidtoparticipateintheprojectcontrol,progresspaymentauditstoassistownersandvisaintimetotheprojectownersreporttheuseoffunds.AuditandControlengineeringdesignchanges.Engineeringdesignchangestobeproposedmeasurementandassessment,analysisoftheimpactofdesignchangesproposedcost,multi-protocolchangesfrompreferredapractical,mosteconomicalandreasonablechangestotheprogram,andestimatesthecostofdesignchangesmaybecausedbytheincreaseordecrease;closelywiththeownersandsupervisionunitstominimizedesignchangesoccur,andwherechangesoccurintheconstruction,butalsoinconstructionbeforethechange,inordertoavoidtheoccurrenceofaneventofaclaim;todesignchangesandmajorsitesupervisionMattersrecordandbrieflystatedthecauseofthechange,background,changethetimeproduced,participants,projectlocation,proposedunits.Providedetailedandreliableinformationoncompletionofsettlement;implementationofdesignchangestrack;analysisofthedesignchangestotheresponsiblepartyaccountableSinglevisafortheprojectbemeasuredandevaluationToensuretimelyvisahiddenworks,timelymeasurement,timelyassessment,theownerpromptlydrewattentionintheconstructionprocess,wewillsendspecializedpersonneltogotothesite,tofullygrasptheprojectlive,checkthehiddenfigure,concealmentacceptancerecords.Checkwhetherthecovertprojectvisabydesignunits,supervisionunits,constructionunitsandotherrelevantpersonneltothesceneacceptancesignatureuntilformalitiescomplete,engineeringandas-builtdrawingsincludedinthesettlementagreementbefore.Whileconstructionofvisadoyoucalculatethecorrespondingefforttoavoiddisputesafterwards.Provideinquiryserviceformajormaterialsprocurement.Aftercompletionoftheprojectinaccordancewiththetrustoftheowners,Iwillorganizeareviewteamtothecompletionofsettlementconstructionraisedbyauditandissueauditreports.3ConstructionProjectManagementTrackingAuditRoleTrackingauditrunsthroughthewholeprocessofconstruction,whichisreflectedintheprojectfeasibilitystudy,preparationofaudittheestimates,biddingtodesigndrawingscomparativeeconomicrationality,preparationofconstructiondrawingbudget,project,constructionofthedesigncontracttermsofthecontractreviewandtentativepricingorarmorformaterial(equipment)inquirybidding,designchangesandeconomicengineeringreviewvisametering,meteringprojectprogresspaymentsaudit,onpreliminaryengineeringandmuchmoresettled,alltherequireddeterminethecostoftheproject,control,supervisionandmanagementoftheentireprocess.Afterthesettlementistoauditbefore,during,anextensionofthewholeprocessofauditingmethods,sothatthewholeprojectimplementationinacontrolledstate,caneffectivelyovercomethelimitationsofpost-supervision.Strengtheningthedesignanddrawingseconomicallyrationalargumentcomparingthedesignphase.Trackingauditunitshallassisttheconstructionunitcostslow,whilefocusingonthedesign,thedesignoftheunitdesign,drawingsdemonstratewhethertheeconomyisreasonable,goodcontroloftheprojectcostfromthedesignsource.TofocusonBOQpreparationofthetenderpricecontrolreview,whiletheprojecttenderdocuments,therelevantprovisionsoftheconstructioncontractcostauditshouldfocuson.Bytrackingtheauditwillhelpmakeupforthelackofprojectsupervisionofinvestmentmanagementdeficiencies,andpromotesupervisionfulfilltheirdutiestocompletethejob.Bytrackingtheaudit,valuationandcostmanagementcanbettercontrol,supervisionandotherrelevantdepartmentstoerrorscausedtheprojecttomaketimelycorrectionsandaccountability.Intheconstructionprocess,duetotheconstraintsofgeologicalconditions,etc.arenotvisibleusingfunctionaladjustmentfactors,designchangesareinevitable,changeeachcasehasavarietyofprogramstochoosefrom,audittrackingunitforsupervisionandconstructionunitsproposeddesignchangeeconomicandtechnicalanalysis,optimizationtips,makingbasisfortheconstructionunits.Asafollow-upauditunitshouldgraspalotofbuildingmaterials,theactualmarketpriceinformationequipmenttohelpbuildamoreaccurateunitthroughinquiry,biddingorcompetitivenegotiationtodetermineareasonablepriceofmaterialsandequipment,soastocontrolorreducetheprojectThepurposeofcost;Fortheconstructionsitetechnicalchangesandengineeringvisa,theauditorshouldbetimelyandaccuratetrackingofnuclearvolumepricing,writtenintimeforvisaformalities,asthecompletionoffinalaccountsbasis,especiallyforthefuturesettlementoftheexactamountofnucleardifficultpartoftheproject,hiddenengineering,auditorsmustmeteringsite,inordertoavoidcontroversyintheaccounts.Incontrolengineeringprogresspaymentspayments,trackingauditunitsinaccordancewiththeprovisionsofcoreprices,calculatetheprojectcosthasbeencompletedwithinthescopeofthecontractpaymentpercentage,madeprogressbillingspaidadvice,progressbillingcontrolofthewhole.4ConstructionProjectManagementTrackingAuditApproachAndAttentionTokeeptrackofauditindependence,objectivity,fairnessimpartiality.Payattentiontodistinguishtheaudittrackingandprojectmanagement.Tokeeptrackofthecoordinationofauditworkandconstructionmanagement.Doactiveservice,activelycooperate.Chooseagoodfollow-upauditunits,whilebasedonthechoiceofagoodfollow-upauditteam,thekeyistodothefollow-upaudit,decidedtotrackthesuccessoftheauditwork.Strengthenon-sitefollow-upauditpersonnelmanagementandsupervision,improvetheoverallqualityandcomprehensiveon-sitetrackingservicelevelauditors.Thismainlyincludestwoaspects.Ontheonehandtheconstructionunitthroughthedevelopmentofrulesandregulationsrelatedtotheprojectsiteconstraintsauditorsandmanagement,constructionsitemanagementpersonnelstationedpartiesconducttheirsupervision.Moreimportantly,ontheotherhandisthefollow-upauditunitstostrengthenthepresenceoftheprojectsiteauditpersonnelmanagement,including:First,accordingtovarioustrackingauditservices,withcorrespondingtrackingprofessionalauditors.Secondtrackauditormustcomplywithethicalandabidebyanindependent,objectiveandimpartialmanner,thepersonalandprofessionalethics,responsibility,skilllevelasanentrysiteauditassessmentindicators.Third,theestablishmentofself-disciplinesystem.Independentauditstrictlyenforceddisciplineandabidebyprofessionalethics.Fourth,thestrictimplementationoftheprofessionalsfromtheschool,theprojectleaderforreview,threequalitycontrolpersoninchargeofthetechnicalaudit.外文资料翻译译文工程跟踪审计2014–管理发展系列《跟踪审计》约瑟夫·戴瑞随着我国社会主义市场经济的蓬勃发展，人民生活水平的不断提高，社会需求不断增加，为保障国民经济又好又快发展，国家加大了对基础设施建设的投入力度，为满足社会用电加大的需求，电厂作为一项基础设施正在不断地建造。但是，在电厂的建设过程的各个阶段，各职能部门难免会发生操作不规范、资金使用不当等违反行业规定的现象，为规避或者将发生违规的现象降到最低，就需要对建设进行跟踪审计。1工程跟踪审计定义建设项目跟踪审计，是指独立的审计机构和审计人员（含配合审计部门协审的社会中介机构和专业人员）运用审计技术，依据国家的有关法律、法规和制度规范，对建设项目从投资立项到竣工交付使用各阶段经济管理活动的真实、合法、效益进行审查、监督、分析和评价的过程。目的是有效控制和真实反映工程造价，维护合法权益，完善建设项目管理，提高投资效益。2工程跟踪审计主要内容工程施工阶段是整个项目建设过程中时间跨度最长、变化最多的阶段。为此将从以下几个方面进行审计与控制：参与施工图纸会审。了解施工图纸变更情况，做到心中有数，并对图纸会审内容进行造价评估，对于其中不合理的内容提出参考意见。对施工组织设计进行评估。对其中的主要施工方案进行经济分析，查看有无因施工组织问题而增加工程造价的内容，并对一些施工进度、工艺、方案提出合理化建议，进一步优化施工组织设计。工程进度款支付控制。根据工程进度进行工程计量，参与工程进度款支付控制，协助业主审核工程进度款并进行签证，及时向业主报告项目的资金使用情况。工程设计变更的审计与控制。对拟进行的工程设计变更进行计量与评估，分析拟进行的设计变更对造价的影响，从多方案变更中优选出实际可行、最经济合理的变更方案，并测算出设计变更可能造成的费用上的增减；和业主以及监理单位密切合作，尽量减少设计变更的发生，确需在施工中发生变更的，也要在施工之前变更，以避免索赔事件的发生；对设计变更进行现场监督和重大事项记录，并简要载明变更产生的原因、背景、变更产生的时间，参与人、工程部位、提出单位等。为竣工结算提供详实可靠的资料；对设计变更实施过程进行跟踪；对设计变更进行分析，以便追究责任方的责任对工程签证单进行计量与评估为保证隐蔽工程的及时签证、及时计量、及时评估、及时提请业主注意，在工程的施工过程中，我们将派出专门人员深入工地，全面掌握工程实况，检查隐蔽图、隐蔽验收记录。检查隐蔽工程签证是否由设计单位、监理单位、建设单位等有关人员到现场验收签字，直到手续完整、工程量与竣工图一致方可列入结算。做到签证在施工的同时就计算相应工作量，以有效避免事后纠纷。为重大材料采购提供询价服务工程结算审计工程竣工后按照业主的委托,我所将组织审核小组对施工方提出的竣工结算进行审核，并出具审核报告。3建设工程管理跟踪审计的作用跟踪审计始终贯穿于工程建设的全过程，即体现在工程可行性研究立项、概算的编制审核，到图纸设计的经济合理性比较、施工图预算的编制、工程的招标投标、各项设计合同施工合同条款的审核以及暂定价或甲供材料（设备）的询价招标采购、工程设计变更及经济签证的计量审核、工程进度款的计量审核、工程结算的初审等等内