施工阶段跟踪审计的控制要素研究

Research on control elements of tracking audit in construction stage

跟踪审计是成本控制的有效手段,可有效提高项目建设的质量和效益。通过文献资料法及专家访谈法识别施工阶段跟踪审计的控制要素,运用熵权法对16个控制要素进行客观分析并赋权。研究发现费用索赔、高套与重套定额、工程量计算偏差与工程变更对跟踪审计影响最大。基于跟踪审计各控制要素的权重分析,提出强化工程变更及费用索赔审计、严格把控套用定额审计关、提高工程计量审计质量水平、强化隐蔽工程跟踪审计和健全法律保障体系督促合同履约的控制措施,以期为施工阶段跟踪审计的实际应用提供参考。

Tracking audit is an effective means of cost control,which can effectively improve the quality and efficiency of project construction.The article identifies the control elements of the tracking audit in the construction stage through the method of literature materials and expert interviews,and combines the entropy weight method to give weights to 16 control elements.The study found that expense claims,high and heavy cover quotas,engineering quantity calculation deviations and engineering changes have the greatest impact on tracking audits.Based on the weight analysis of each control element of the follow-up audit,this paper proposes control measures to strengthen the audit of engineering changes and cost claims,strictly control the application of quota audit,improve the quality level of project measurement audit,strengthen the follow-up audit of concealed projects,and improve the legal guarantee system to supervise contract performance,in order to provide reference for the practical application of tracking audit in the construction stage.