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工程造价跟踪审计在建筑工程全过程中的应用

Application of Engineering Cost Tracking Audit in the Whole Process of Construction Projects
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摘要 随着建筑行业的迅猛发展工程项目的规模与复杂性持续增加,对造价管理提出了更高的要求,传统的造价管理方法已经无法满足现代工程项目的需求,尤其是在项目实施阶段如何有效控制与管理工程造价成为关键问题,由此工程造价跟踪审计应运而生。通过对工程各阶段的详细审查,它确保预算的合理性与实际支出的合规性,从而成为工程管理中不可或缺的一部分。涵盖从设计、招标、施工到竣工结算全过程的工程造价跟踪审计,涉及对各阶段费用的核查与分析。通过这种审计方法预算偏差与费用不合理的问题能够被及时识别并纠正,防范因资金管理不善而引发的项目风险。在当前经济环境下,市场价格波动与政策调整进一步增加了工程造价控制的难度,这使得跟踪审计的重要性愈加突出,必须不断改进审计方法与技术并提升审计人员的专业能力,确保工程项目的顺利推进及资金的高效利用。 With the rapid development of the construction industry,the scale and complexity of engineering projects continue to increase,which puts higher demands on cost management.Traditional cost management methods can no longer meet the needs of modern engineering projects,especially in the implementation stage,how to effectively control and manage engineering costs has become a key issue.Therefore,engineering cost tracking audit has emerged.Through a detailed review of each stage of the project,it ensures the rationality of the budget and the compliance of actual expenditures,thus becoming an indispensable part of project management.The engineering cost tracking audit covers the entire process from design,bidding,construction to final settlement,involving the verification and analysis of costs at each stage.Through this audit method,budget deviations and unreasonable expenses can be identified and corrected in a timely manner,preventing project risks caused by poor fund management.In the current economic environment,market price fluctuations and policy adjustments have further increased the difficulty of engineering cost control,making the importance of tracking audits increasingly prominent.It is necessary to continuously improve audit methods and techniques and enhance the professional abilities of auditors to ensure the smooth progress of engineering projects and efficient utilization of funds.
作者 李嘉龙 LI Jialong(Xinjiang Bangli Engineering Project Management Consulting Co.,Ltd.,Urumqi,Xinjiang,830000,China)
出处 《工程建设(维泽科技)》 2024年第10期39-41,共3页 Engineering Construction
关键词 全过程跟踪 审计 建筑 工程造价 whole process tracking audit construction engineering cost
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