工程造价管理中跟踪审计的实施路径探究

Exploration on the Implementation Path of Tracking Audit in Project Cost Management

工程造价管理是中国建筑工程领域常见的管理模式。然而,由于信息不对称等因素影响,常常出现工程造价超标的现象。本研究以跟踪审计为载体,旨在通过实施有效的审计机制,解决工程造价的问题。论文首先分析了工程造价过程中存在的问题,然后介绍了跟踪审计理念的深入实施对工程造价管理的积极影响,最后提出了具体的跟踪审计实施路径。通过对工程造价的细致核算和全过程跟踪,实施路径包括预审、串联审计、专项审计以及后审等多个环节,以有效管理提升工程效益,对工程造价进行科学管理,从而实现工程质量的提升。本研究旨在为工程造价管理树立全新模式,并为未来工程造价管理提供参考借鉴。

Project cost management is a common management mode in the field of construction engineering in China.However,due to the influence of information asymmetry and other factors,the project cost often exceeds the standard.This research takes the tracking audit as the carrier,and aims to solve the problem of the project cost by implementing an effective audit mechanism.This paper first analyzes the problems existing in the process of project cost,then introduces the positive impact of the in-depth implementation of the concept of tracking audit on the project cost management,and finally puts forward the specific implementation path of following the audit.Through the detailed accounting and the whole process tracking of the project cost,the implementation path includes preexamination,series audit,special audit and post-audit and other links.Then,with effective management to improve the efficiency of the project,the cost of the project scientific management,so as to achieve the improvement of the project quality.This study aims to establish a new model for project cost management and provide reference for future project cost management.