试论全过程跟踪审计在工程项目投资控制中的实践及成效——以西南某大学新校区二期建设为例

On Practice and Result of the Full-track Audit in the Control of the Project Investment: the Example of the Second Construction Program of a Southwestern University's New Campus

工程项目投资控制是工程项目管理的重要内容和主要目标。全过程跟踪审计是由事后结算审计向事前、事中全过程延伸的一种审计方法,这种方法使整个工程实施处于受控状态,能充分发挥审计部门的"免疫"功能,为项目建设提供及时有效的过程控制与监督,确保建设资金能合理有效使用,降低工程造价,控制投资风险,提高投资效益。本文以西南某大学新校区二期建设中全过程跟踪审计的实践和成效为例,探讨全过程跟踪审计在工程项目投资控制中的重要作用与存在问题,并提出优化建议。

Investment control is the main part and the main objective of project management. The full-track audit is a auditing method of the project’s whole process auditing including pre-audit, concurrent audit and post audit, and it can provide efficient control and supervision for project construction to ensure efficient use of the capital construction funds, reducing project costs, controlling investment risk and increasing investment returns. The paper takes the practice and result of the full-track audit in the second construction program of a southwestern university’s new campus, discussing the important role played by and the problems of the full-track audit in in the control of the project investment, and putting forward measures for improvement.