摘要
从事前审计、事中审计、最终审计方面阐述建筑工程项目经济效益审计的内容。以某工程项目为实际案例,具体分析项目各阶段经济效益审计的内容,着重对施工中人材机等主要成本支出进行对比分析。最后针对工程项目经济效益审计实施过程中的问题给出对策建议,为提高项目经济效益提供参考。
From the aspects of pre audit,in-process audit and final audit,this paper expounds the contents of economic benefit audit of construction project.Taking an engineering project as an actual case,analyzes the contents of the economic benefit audit in each stage of the project,focuses on the comparative analysis of the main costs such as personnel,materials and machines in the construction.Finally,puts forward countermeasures and suggestions for the problems in the implementation process of the project economic benefit audit,which provides a reference for improving the project economic benefit.
作者
张芸
ZHANG Yun(Department of Infrastructure Engineering,Nanjing University of Science and Technology,Nanjing 210094,China)
出处
《建筑经济》
北大核心
2021年第9期36-41,共6页
Construction Economy
关键词
工程项目
建筑企业
内部审计
经济效益审计
engineering project
construction enterprises
internal audit
economic benefit audit