【作者】 秦宏；

【导师】 曹小琳；

【作者基本信息】 重庆大学 ， 管理科学与工程， 2010， 硕士

【摘要】 随着中国市场经济改革不断深化,企业面临激烈的市场竞争环境,为寻求发展,企业投资的建设项目越来越多,加强对建设项目的内部审计工作显得越来越重要。构建有效的企业建设项目内部审计体系,提升审计的实效性,及时发现、解决建设项目管理中存在的问题,对降低项目投资风险,确保项目目标的实现,提高企业建设项目的资源利用效率和经济效益等具有重要的意义。论文采用文献研究、规范研究、理论研究和案例分析相结合的方法对企业建设项目内部跟踪审计进行了系统研究。首先,重点从建设项目特点、建设项目管理的控制目标、内部审计的产生与发展、内部审计定义、内部审计特征及其与外部审计的关系等方面对企业建设项目内部跟踪审计研究的相关基础理论进行了阐述。然后,在建设项目管理理论和内部审计理论的基础上,分析企业建设项目内部跟踪审计的内涵与特点、作用和优势、职能与核心理念、模式、原则、方法等;详细论述了企业建设项目内部跟踪审计的管理、技术、经济三个层面以及建设项目全过程审计的主要内容,构建了企业建设项目内部跟踪审计体系,并分析了其运行的一般规律和制约因素。随之,分别对建设项目生命期的五个主要阶段:投资决策、设计、招投标、施工及竣工验收阶段,从管理审计、技术审计、经济审计三个层面进行了研究。最后,通过对某企业综合楼建设项目进行案例分析,验证以上章节对企业建设项目内部跟踪审计理论的实用性和有效性。更多还原

【Abstract】 With the deepening of China’s market economy development, the enterprises are facing the fierce market competition environment. In order to seek their career development, enterprises invest in more and more construction projects. So it is becoming more and more important to strengthen the enterprise internal audit work of the construction projects. Internal audit tracking in enterprise’s construction project can increase resource efficiency and economic benefits, and also has important practical significance on reducing the investment risk and ensuring the achievement of project objectives, through building an effective internal audit system and timely detecting and solving the problems in construction project management.In this paper, it combines the method of literature research, specification research, theory research, and case study. First of all, the internal audit in enterprise’s construction project based on the theory of tracking is introduced, including the concept of a construction project, characteristics, classification, construction project management control objectives. And it detailed analyses the origin and development of internal audit, internal audit definition, characteristics and internal-external audit relationship. Then, based on theory of construction project management and the internal auditing theory after detailed analysis, it leads to the internal tracking audit theory of enterprise construction projects, including the contents and features of audit tracking--functions, advantages, core concepts, models, principles and methods. And then it detailed describes the management, technical, economic and main contents of the whole process in the internal tracking audit of enterprise’s construction projects, while it builds an internal tracking audit system for enterprise’s construction projects, and analyzes the operation of general rules and constraints factor. After that, it selects five major stages in enterprise’s construction projects--investment decisions, design, tendering, construction and completion, and separately expounds the contents and some attentions focused on issues about three levels of management audit, technical audit, and economic audit. Finally, through a case study on construction project of an enterprise’s comprehensive-building, it confirms the practicality and effectiveness of enterprise internal audit tracking theory in above sections of this paper.更多还原