市政基础设施项目结算审计策划研究

Planning of Settlement Audit for Municipal Infrastructure Projects

为了在政府审计部门委托第三方造价咨询单位审计项目结算过程中保障项目施工的合理利润,首先需要在项目前期和施工阶段,对于对应项目的结算审计有明确的策划和审计资料准备工作安排的预见性。侧重政府EPC项目实施期间可能遇到的结算审计风险,工程总承包单位需及时应对和作出相应的风险防范措施。最后强调进行结算审计策划工作之前通过充足的调查,利用信息化手段完善相关内容的工作流程和制度内容,以此保证市政基础设施项目工作取得良好的审计效果,从而提升建筑企业的整体效益。

In order to ensure the reasonable profits of project construction during the audit process of third-party cost consulting units commissioned by the government audit department,it is necessary to have clear planning and foresight in the preparation of audit materials for the corresponding project settlement audit in the early stage and construction stage.The focus is on the settlement audit risks that may be encountered during the implementation of government EPC projects,and the engineering general contracting unit needs to respond in a timely manner and take corresponding risk prevention measures.Finally,it is emphasized to conduct sufficient investigations and utilize information technology to improve the workflow and institutional content of relevant content before conducting settlement audit planning work,in order to ensure that municipal infrastructure projects achieve good audit results and enhance the overall efficiency of construction enterprises.