挣值管理在工程建设项目绩效审计中的应用

Application of Earned Value Management in the Performance Audit of Engineering Construction Project

本文探索将挣值管理法应用于工程建设项目绩效审计中,利用挣值分析法对建设项目的进度、成本等进行综合绩效审计。首先介绍了挣值管理的内涵、主要指标和基本参数,在项目结构分解和执行数据采集的基础上,针对挣值管理法的特点,对绩效审计流程进行了再设计。将挣值管理应用于绩效审计中,通过对完工成本、进度绩效的量化描述,使得绩效审计结果更加公正客观。最后,对挣值管理方法在绩效审计中的应用提出了有针对性的建议,以及为我国绩效审计人员提供一种新的思路和技术支持。

In this paper,the earned value management method is applied to the performance audit of engineering construction projects.The earned value analysis method is used for the comprehensive performance audit of the schedule and cost of the construction project.First,the connotation,main indicators and basic parameters of earned management are introduced.Based on project structure decomposition and perform data collection,the performance audit process is designed again according to the characteristics of earned value management.By applying earned value management to performance audit,the quantitative description of the completion cost and schedule performance make the audit result more objective.At last,targeted suggestions are proposed for the application of earned value management in performance audit,to provide a new idea and technical support for the performance audit personnel.