建设工程全过程跟踪审计的控制策略

Control Strategy of Whole Process Tracking Audit in Construction Project

建设工程项目对提升人们生活水平、推动社会发展有很大的促进作用,因此,社会各界对建设工程造价管理与控制水平也十分关注,并对工程造价管理提出了更高的要求。全过程跟踪审计是当前一种有效的管理方法,可以对资金流动进行有效控制,降低成本,增加经济效益。基于此,论文对建设工程全过程跟踪审计的内涵、运行模式特点、原则,以及开展全过程跟踪审计的必要性和具体内容进行了分析,最后探讨了全过程跟踪审计的控制策略。

Construction projects play an important role in improving people's living standards and promoting social development.Therefore,the community is also very concerned about the construction project cost management and control level,and put forward higher requirements for the project cost management.The whole process tracking audit is an effective management method,which can effectively control the capital flow,reduce the cost and increase the economic benefit.Based on this,the paper analyzes the connotation,operation mode characteristics and principles of the whole process tracking audit of construction projects,as well as the necessity and specific content of the whole process tracking audit,and finally discusses the control strategy of the whole process tracking audit.