浅析外部项目经营管理存在的问题及审计建议

Audit Recommendation for Operation Control of External Projects

要规范中国石化集团江汉石油管理局钻井一公司外部项目经营管理,在物资管理方面,要提高物资需求计划编报的准确性,规范采购合同管理,加强物资管理人员业务培训和考核,加强验收环节监督,大力推行代储代销模式,加大库存物资动态管理力度;在合同管理方面,要组织专班和专门人员清理外委外雇情况,建立规范的外委外雇招投标制度、服务或劳务过程监督制度、修理事中监督和事后追查制度,加强兼职合同管理人员培训和教育;在财务管理方面,要完善结算管理办法、成本管理基础台账,严格执行财务管理制度;在资产管理方面,要全面清理在用的和闲置的各类资产设备,从严控制设备配套,建立设备购置责任追究制度和设备修理后评价制度。

To normalize operation control of external projects in No .1 Drilling Company ,efforts should be made in materials management ,contract management and financial and asset management .It is suggested to strengthen su‐pervision over acceptance check and dynamic management in inventory materials ,establish formal public bidding and tendering system for outsourcing and the system for supervision on service process ,improve settlement management method and basic ledger of cost management and sort out all kinds of capital equipment in use or on the shelf and set up accountability system for equipment purchase and assessment system for equipment repair .