浅谈EPC总承包工程结算审计问题成因及风险防范路径

Discussion on the Causes of the Problem for EPC Project Settlement Audit and Risks Prevention Approaches

随着我国经济建设的快速发展,大众对于工程造价行业的发展提出了新的要求,不仅更加注重考察行业管理效率的高低,而且随着国家审计相关法律法规的不断完善,关系国计民生的重大工程建设除了要有经济效益、社会效益外,建设过程还要具有合规合法性,因此对工程建设过程中的成本管控提出了更高的要求。想要实现工程项目建设效益的综合提高,就必须积极解决工程建设过程管理与审计制度的匹配问题,并采取科学、合理的方式规避结算审计的风险。本文从建设工程审计过程中存在的问题入手,针对审计问题的深层原因进行了分析探讨,并提出了合理的风险防范路径。

With the rapid development of economic society,the public puts forward new requirements for the development of engineering cost.It not only pays more attention to the level of industrial management efficiency.With the continuous improvement of the national audit related laws and regulations,for important engineering construction related to national economy and the people's livelihood,in addition to economic and social benefits,the construction process should also be legal.Therefore,higher requirements are put forward for cost control in the process of engineering construction.If we want to achieve the comprehensive improvement of the project construction benefit,we must actively solve the matching problem between the project construction process management and the audit system,and take a scientific and reasonable way to avoid the risk of audit settlement.This paper starts with the existing problems in the process of construction project audit,analyzes and discusses the deep causes of the audit problems,and puts forward a reasonable risk prevention approaches.