公路工程造价审计的核算矩阵模式探究

Research on the Accounting Matrix Model of Highway Engineering Cost Audit

以公路项目造价审计核算的矩阵结构、核算矩阵的更新和平衡,账户矩阵的建立与更新平衡等为基础理论,分析公路项目造价资金管理成果与审计之间的联系,为开展基于矩阵式结构的审计量化评价提供理论支撑。而后以某一公路工程项目施工阶段的直接工程费管理成果作为分析出发点,开展案例分析,为公路工程造价审计的核算矩阵量化计算与评价提供一些实践参考。

This article takes the matrix structure of highway project cost audit accounting,the update and balance of the accounting matrix,and the establishment and update balance of the account matrix as the basic theories,analyzes the relationship between highway project cost fund management achievements and auditing,and provides theoretical support for conducting audit quantitative evaluation based on matrix structure.Then,starting from the analysis of the direct engineering cost management results during the construction phase of a certain highway engineering project,a case study is conducted to provide some practical reference for the quantitative calculation and evaluation of the accounting matrix of highway engineering cost audit.