固定资产投资项目绩效审计对象和内容的再认识

A Re-definition of the Object and Content of Fixed-assets Investment Performance Audit

本文主旨是在免疫系统理论的指导下,对投资绩效审计的对象和内容进行重新定义。笔者在总结实践经验的基础上提出,投资审计的被审计单位不仅包括项目业主,还应当包括审批、咨询、勘察、设计、建设管理、施工、监理、质检、验收、移民、拆迁等所有建设项目利益相关者,投资绩效审计的对象就是这些利益相关者与项目建设有关的经济活动。审计内容则是项目综合绩效,即对项目工期、质量、成本控制主要管理活动进行审计。在诸多审计内容中,工程质量审计包括工程质量管理体系完整性设计和实体工程质量检测,应当是投资绩效审计的基本内容。而决策审计应当是投资审计的最高阶段,是今后工作的努力方向。

The objective of this research is to re-definite the object and content of fixex-assets investment performance audit projects. Based on study into realistic audit cases, the author get his conclusions. First, the auditee of investment performance audit should include not only the owner of the construction project, but also all the other stakeholders of the project, including the approver, consultant, surveyor, architect, manager, contractor, engineer, quality detector, and the immigrants involved in involuntary resettlement. The audit object should be defined as all the economy activities of those stakeholders. Second, the audit contents is defined as the comprehensive performance of the project, i.e. the time, quality, and cost management of the project. Among all the audit contents, quality audit, including compliance audit of project quality assurance system and substantive audit of construction works, should be a necessity. Furthermore, decision-making audit, which is on the ultimate stage of investment performance audit, should be a direction of future audit works.