运用价值工程进行建设项目设计优化性审计

Application of VE in the Optimization Audit of Project Design

鉴于工程设计在建设项目建设中的重要性,跟踪审计应有意识地进行设计审计方面的尝试。简单的监督性审计不能满足现代审计的要求,审计人员可以将服务寓于监督之中,提出审计建议,更能符合工程项目的总体性管理目标的实现。经济性是设计审计的重中之重,运用价值工程进行建设项目设计的优选是一种重要的方法。而价值工程的难点是功能评价,为客观进行评价,可以运用层次分析法确定设计方案的权重,通过对方案的成本进行测算,优选出最优方案,从而实现"绩效审计"的目标。

Considering the importance of engineering design in the construction projects,follow-up auditing should have attempts on the design auditing aspect consciously.The simple monitoring of audit can not satisfy the requirements of modern auditing.Auditors could make audit proposals in the monitoring process,which can promote the overall management goal of engineering project.Economy is the most important factor in the work of designing auditing,using value engineering in the optimization of construction project design is an important method.However,the functional assessment is a difficult part of value engineering.To objectively evaluate,we can use AHP to determine the weight of the design and select the optimal plan by calculating its cost,so as to achieve the target of ＂performance auditing＂.