EPC模式下军队工程项目审计内容要点分析及建议

Key Analysis and Suggestions for Military Engineering Project Audit under EPC Mode

本文选取EPC模式下军队工程项目作为研究对象,基于文献综述和专家访谈,结合EPC模式军队工程特点,辨识出EPC模式下军队工程项目12个审计重点。应用因子分析法进行关键因子提取,得到四个关键要素组:合同订立和履行、工程资金使用和监管、工程质量和安全、工程变更和索赔,并提出相应工程审计建议。本研究揭示EPC模式军队工程项目审计重点问题,提出针对性解决措施,并为EPC模式军队工程项目审计标准化提供依据。

This article selects military engineering projects under the EPC model as the research object.Based on the literature review and expert interviews,combined with the characteristics of the EPC model military engineering,12 audit points of the military engineering projects under the EPC model are identified.The factor analysis method was used to extract key factors,and four key element groups were obtained:contract conclusion and performance,project fund use and supervision,project quality and safety,project changes and claims.Based on this,corresponding project audit suggestions are put forward.This study reveals the key issues in the audit of EPC model military engineering projects,proposes targeted solutions,and provides a basis for the standardization of auditing of EPC model military engineering projects.