非經(jīng)營(yíng)性政府投資項(xiàng)目全過(guò)程造價(jià)審計(jì)問(wèn)題研究

1、非經(jīng)營(yíng)性政府投資項(xiàng)目全過(guò)程造價(jià)審計(jì)問(wèn)題研究摘要本文通過(guò)文獻(xiàn)綜述，研究了我國(guó)非經(jīng)營(yíng)性政府項(xiàng)目投資的問(wèn)題、全過(guò)程造價(jià)管理的問(wèn)題及工程造價(jià)審計(jì)現(xiàn)狀及問(wèn)題，從而提出我國(guó)非經(jīng)營(yíng)性政府投資項(xiàng)目實(shí)行全過(guò)程造價(jià)審計(jì)的必要性。本文首先通過(guò)文獻(xiàn)綜述界定全過(guò)程造價(jià)審計(jì)的范圍，將全過(guò)程造價(jià)審計(jì)劃分為事前審計(jì)、事中審計(jì)、事后審計(jì)。然后對(duì)現(xiàn)有文獻(xiàn)進(jìn)行總結(jié)，提出了事前、事中、事后這三階段審計(jì)擬解決的問(wèn)題，針對(duì)每個(gè)階段的問(wèn)題，提出了對(duì)應(yīng)的審計(jì)方法和審計(jì)內(nèi)容。最后，本文

2、對(duì)全過(guò)程造價(jià)審計(jì)以及審計(jì)本身涉及的審計(jì)風(fēng)險(xiǎn)進(jìn)行識(shí)別，通過(guò)對(duì)審計(jì)風(fēng)險(xiǎn)進(jìn)行分析，提出了具體的控制方法。通過(guò)本文的研究，明確了非經(jīng)營(yíng)性政府項(xiàng)目投資的存在的問(wèn)題，為以后全過(guò)程造價(jià)審計(jì)提供了借鑒，進(jìn)而提高建設(shè)工程實(shí)施的透明度和公信度，達(dá)到合理確定工程造價(jià)，最大限度地發(fā)揮投資效益，避免有限資源浪費(fèi)的目的。關(guān)鍵詞：非經(jīng)營(yíng)性政府投資項(xiàng)目全過(guò)程造價(jià)審計(jì)審計(jì)風(fēng)險(xiǎn)ResearchontheWholeProcessCostAuditofGovernmentIn

3、vestedNonoperatingProjectABSTRACTABSTRACTThroughLiteratureReview，thisthesisillustratestheissuesofgovernmentinvestednonoperatingprojectfromtheaspectsofinvestmentwholeprocesscostmanagementcostaudit.thenthethesisraisedthene

4、cessityofimplementingthewholeprocesscostauditingovernmentinvestednonoperatingproject.Thisthesisfirstlydefinesthescopeofwholeprocesscostauditdividesthewholeprocesscostauditintothreeparts:preauditconcurrentauditpostaudit.T

5、henthisthesisconcludestheproblemscouldbesolvedinthethreestages.Towardseachstagetherelevantauditmethodscontentareraised.Finallythisthesisidentifiestherisksrelatedtothewholeprocesscostaudit.Afteranalysisthisthesisraisesthe

6、detailedmethodsfriskcontrol.目錄第一章第一章緒論緒論..................................................11.1研究背景及意義......................................................11.1.1研究的背景....................................................11

7、.1.2研究的意義....................................................11.2國(guó)內(nèi)外研究現(xiàn)狀......................................................21.2.1國(guó)外研究現(xiàn)狀..................................................21.2.2國(guó)內(nèi)研究現(xiàn)狀....................

8、..............................41.3研究問(wèn)題的界定......................................................41.3.1相關(guān)概念的概述................................................41.3.2傳統(tǒng)結(jié)算審計(jì)模式和全過(guò)程造價(jià)審計(jì)的區(qū)別........................61.3.3政府傳統(tǒng)財(cái)務(wù)審計(jì)與

9、政府績(jī)效審計(jì)的區(qū)別..........................71.3.4問(wèn)題的界定....................................................71.4研究?jī)?nèi)容及技術(shù)路線..................................................81.4.1研究?jī)?nèi)容.................................................

10、.....81.4.2研究的技術(shù)路線................................................9第二章第二章全過(guò)程造價(jià)審計(jì)各階段介入點(diǎn)界定全過(guò)程造價(jià)審計(jì)各階段介入點(diǎn)界定.......................102.1我國(guó)非經(jīng)營(yíng)性政府項(xiàng)目投資存在問(wèn)題和全過(guò)程造價(jià)管理存在問(wèn)題...........102.1.1我國(guó)非經(jīng)營(yíng)性政府項(xiàng)目投資存在問(wèn)題...........................

11、..102.1.2全過(guò)程造價(jià)管理存在的問(wèn)題.....................................112.2工程造價(jià)審計(jì)現(xiàn)狀和問(wèn)題.............................................132.3全過(guò)程造價(jià)審計(jì)各階段審計(jì)范圍確定...................................14第三章第三章事前審計(jì)事前審計(jì).............................

12、...............153.1建設(shè)項(xiàng)目前期階段審計(jì)...............................................163.1.1建設(shè)項(xiàng)目前期階段審計(jì)擬解決的問(wèn)題.............................163.1.2建設(shè)項(xiàng)目前期階段審計(jì)的內(nèi)容...................................173.1.3建設(shè)項(xiàng)目前期階段審計(jì)的方法................

13、...................183.2設(shè)計(jì)階段審計(jì).......................................................193.2.1設(shè)計(jì)階段審計(jì)擬解決的問(wèn)題.....................................203.2.2設(shè)計(jì)階段審計(jì)內(nèi)容.............................................213.2.3設(shè)計(jì)階段審計(jì)的方法...

14、........................................213.3招投標(biāo)階段審計(jì).....................................................233.3.1招投標(biāo)階段審計(jì)擬解決的問(wèn)題...................................253.3.2招投標(biāo)階段審計(jì)內(nèi)容...........................................2

15、63.3.3招投標(biāo)階段審計(jì)方法...........................................273.4合同簽訂階段審計(jì)...................................................293.4.1合同簽訂階段審計(jì)擬解決的問(wèn)題.................................293.4.2合同簽訂階段審計(jì)的內(nèi)容..........................