医院建设项目全过程投资控制研究——基于跟踪审计视角

Study on Investment Control of the Whole Process in Hospital Construction Project:Based on the Perspective of Follow-up Audit

全过程投资控制对确保工程项目审计目标的实现具有重要意义。本文基于跟踪审计视角,按照设计阶段、招投标阶段、施工阶段、竣工结算阶段,分析医院建设项目全过程投资控制的关键节点,希望为类似医院工程全过程投资控制管理实践提供参考。

Investment control throughout the process is of great significance in ensuring the achievement of the audit objectives of engineering projects.Based on the perspective of tracking audit,this article analyzes the various key nodes of investment control in hospital construction projects in the whole process of design stage,bidding stage,construction stage and completion settlement stage,hopes to provide reference for similar management practices of investment control throughout the process in hospital construction projects.