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                              工程总承包模式下审计工作的浅析

                              时间:2018-12-20 来源:建材与装饰 作者:张兆军 本文字数:2746字

                              审计师论文第七篇:工程总承包模式下审计工作的浅析

                                摘要:近年来,国内以工程总承包模式发包的建设项目逐步增多,其基本出发点在于促成设计、施工、设备采购项目管理的全程有机结合,以充分发挥设计和施工的协同优势,提高项目的集成管理,便于工程进度控制和投资控制,从而提高项目的整体经济型。

                                关键词:建设项目; 总承包; 审计;

                                1 现阶段工程总承包模式造价控制主要存在的问题

                              星云棋牌官网下载   (1)GONGCHENGZONGCHENGBAOMOSHIYOUYUBENSHENDETEDIANZHONGQIANQI、QINGHOUQI,CAIYONGGONGCHENGZONGCHENGBAOXIANGMUDADUOSHUMEIYOUDADAOLIXIANGDEJIEYUETOUZIXIAOGUO,BUFENGONGCHENGZONGCHENGBAOXIANGMUJINGJIXIAOYIDIYUCHUANTONGGUANLIMOSHIDEGONGCHENGXIANGMU。

                                (2)GONGCHENGZONGCHENGBAOMOSHIZAINANJINGDIQUYISHISHIDUONIAN,DADUOSHUJIANSHEFANGMEIYOULIJIEHEFAHUIGONGCHENGZONGCHENGBAOBENSHENDEYOUDIAN,ERSHILIYONGZHAOTOUBIAOZHENGCESHANGDEYOUSHI,ZAIZHONGBIAODANWEIXUANZESHANGDUOLEGENGDUODEZIZHUXING,WEILIYIXUNZULIUXIALEKONGJIAN,ZAOCHENGGUOYOUTOUZIZIJINLIUSHI。

                                (3)ZAIZHAOTOUBIAOJIEDUAN,JIANSHEFANGKONGZHILIDUXIANGDUIJIAODA,DAOLELVXINGHETONGJIEDUAN,JIANSHEFANGZAIHETONGLVXINGZHONGWANGWANGCHUYUBEIDONG。ERSHENJIXIANGXIACENGSHIGONGDANWEIYANSHENSHOUDAOJIAODAXIANZHI,XIACENGSHIGONGDANWEIDUISHENJIJIGOUXIEZHUPEIHEDEYIYUANYOUXIAN,SHENZHIKENENGCHUXIANKEYIFANGAISHENJIGONGZUODEXIANXIANG。

                              星云棋牌官网下载   (4)GONGCHENGZONGCHENGBAOGUANLIGEFANGXIANGHUJIANDUGONGNENGRUOHUA。ZAICHUANTONGGONGCHENGGUANLIMOSHIXIA,JIANSHEFANG、SHEJIFANG、SHIGONGFANG、JIANLIFANG、SHENJIFANGDENGGEFANGDUIGONGCHENGGUANLIDEJIAODUBUTONG,ZHIJIANCUNZAIXIANGHUJIANDUDEZUOYONG,ERGONGCHENGZONGCHENGBAOZHONGSHEJIFANGHESHIGONGFANGYICHENGWEIYIFANG,JIANSHEFANGHESHENJIFANGDUIGONGCHENGZAOJIADEGUOCHENGZHANGKONGXIANGBICHUANTONGGONGCHENGGUANLIMOSHIQUANXIANDAFUJIANGDI,KAIZHANSHENJIGONGZUOYEBICHUANTONGGUANLIFANGSHIZENGJIALENANDU,ZHUYAOTIXIANZAIGONGCHENGZONGCHENGBAODEHETONGGUANXIXIANGDUIYUCHUANTONGGONGCHENGGUANLIBIANWEIJIANDAN,JIANSHEFANGHESHENJIFANGZHIDUIZONGCHENGBAOFANG,SUIRANJIANGDILEHETONGGUANLINANDU,JIANSHEFANGHEGENZONGSHENJIFANGNANYICANYUDAOGONGCHENGZONGCHENGBAODENEIBUFENBAODANWEIJIAYIZAOJIAKONGZHI。

                              星云棋牌官网下载   (5)FALVFAGUIBUJIANQUAN。SUIRANGUONEIZAIGONGCHENGZONGCHENGBAOLINGYUYIJINGJIANXINTANSUOLE20YUNIAN,DANRENGRANCUNZAIZHEFALVFAGUIBUWANSHAN、FALVZHONGDIWEIBUMINGQUEDEWENTI。SHANGWEIFAZHONG《JIANZHUFA》、《ZHAOBIAOTOUBIAOFA》、《JIANSHEGONGCHENGGUANLITIAOLI》DENGFALVFAGUIDUIGONGCHENGZONGCHENGBAOMEIYOUXIANGYINGDEGUIDING。ZHENDUIGONGCHENGZONGCHENGBAOXIANXING《JIANSHEXIANGMUGONGCHENGZONGCHENGBAOGUANLIGUIFAN》ZHISHICONGZONGCHENGBAOFANGJIAODUKAOLVLEZAOJIAKONGZHI。ER《FANGWUJIANZHUHESHIZHENGJICHUSHESHIXIANGMUGONGCHENGZONGCHENGBAOGUANLIBANFA》、《FANGWUJIANZHUHESHIZHENGJICHUSHESHIXIANGMUGONGCHENGZONGCHENGBAOJIJIAJILIANGGUIFAN》HAICHUYUZHENGQIUYIJIANJIEDUAN。

                                2 工程总承包模式下审计工作的浅析

                                (1)SHENJIJIAODUDEZHUANBIAN。SHENJIGONGZUOCONGWEIGUANDAOHONGGUANBIANHUA,CHUANTONGGONGCHENGGUANLIMOSHISHENJIGONGZUOZHIYAOYIJUXIANXINGJILIANGJIJIAGUIFANJIUNENGGOUHELIDIKONGZHIGONGCHENGZAOJIA。ZAIGONGCHENGZONGCHENGBAOMOSHIXIAJIEJIANZAOJIAXINGYEDIANXINGSHUJUZHIBIAO,TONGGUOSHUJUZHIBIAOKONGZHIZUIGAOXIANJIA。GONGCHENGZONGCHENGBAOJIERUDEDIYISHIJI,YIXUANZEZAIXIANGMUKEXINGXINGYANJIUBAOGAOHUOPIHOU、GONGCHENGZONGCHENGBAODANWEIZHAOBIAOQIAN,KEJIUJIANSHEFANGXIANGMUQIANQIKAIZHANDELIXIANG、KEXINGXINGYANJIU、KANCHASHEJIHEBANQIANDENGGONGZUOSHISHITONGBUSHENCHA,YOUXIAOLIYONGSHENJIZIYUANHANGSHISHENJIJICHU。

                                (2)SHENJIGONGZUOZAIGONGCHENGZONGCHENGBAOJIANSHEJINCHENGZHONGDEGAIBIAN。CHUANTONGGONGCHENGGUANLIMOSHI,SHENJIGONGZUOZHUYAOSHIZAIGONGCHENGSHISHIGUOCHENGZHONGHEZUIZHONGJIESUANZAOJIAKONGZHI。GONGCHENGZONGCHENGBAOMOSHIYINGTIQIANMOUHUASHENJIXIANGMUQIANQICEHUA、FANGANSHEJI。CAIQUDUIKEXINGXINGYANJIUBAOGAOJIGUSUAN、XIANGMUCHUBUSHEJIDEXIANGGUANWENJIANJINXINGQUANMIANXING、ZHOUMIXING、JINGJIXING、YOUXIAOXINGYANPAN,CONGXIANGMUDEGUIMO、JIEGOU、XUANCAIDENGDUOGEFANGMIANRUSHOU,DUIXIANGMUDESHEJISHENDU、GUANGDUJINXINGZHOUMIXIZHIDEFENXI,SHENJICHUBUSHEJIJIGAISUANCHENGXUSHIFOUHEGUI。

                              星云棋牌官网下载   (3)XIANGMUZHAOBIAOTOUBIAOJIEDUANGONGCHENGZONGCHENGBAOSHENJIGONGZUO。JIANGSUSHENGNEIGONGCHENGZONGCHENGBAOZHAOBIAOXIANGGUANWENJIANYOU《SUJIANZHAOBAN﹝2018﹞3HAO》、《SUJIANZHAOBAN﹝2018﹞4HAO》、《SUJIANZHAOBAN[2019]2HAO》DENG,JIANSHEFANGKEYIXUANZEKEXINGXINGYANJIUWANCHENGJIEDUANGONGCHENGZONGCHENGBAO、FANGANSHEJIWANCHENGZHIHOUGONGCHENGZONGCHENGBAO、CHUBUSHEJIWANCHENGZHIHOUGONGCHENGZONGCHENGBAOSANGEFANGANQIZHONGZHIYI,YUESHICHUYUQIANQIJIEDUANDEGONGCHENGZAOJIAGUSUANPIANLIDUYUEDA,WANGHOUZAOJIAGUSUANPIANLIDUYUEXIAO。TOUBIAORENCONGKONGZHIZISHENFENGXIANJIAODU,ZAIKEXINGXINGYANJIUWANCHENGJIEDUANDEBAOJIARANGLIYOUXIAN,JISHIKUIBENRANGLIZAIHOUQIDESHEJIHESHIGONGGUOCHENGZHONGYEHUIJIANGDIGONGCHENGBIAOZHUNBAOZHENGZISHENDESHOUYI。CHUBUSHEJIWANCHENGHOUCAIYONGGONGCHENGZONGCHENGBAOFANGSHIFABAONENGGOUHENHAOQUEDINGGONGCHENGJIANSHEBIAOZHUN,DUIZHUYAODECAILIAO、SHEBEICANSHUZAIZHAOBIAOJIEDUANJINXINGQUEDING,BAOZHENGHOUQIGONGCHENGJIANSHEBIAOZHUN。TONGSHIYEBIMIANLEKEXINGXINGYANJIUWANCHENGJIEDUANGONGCHENGZONGCHENGBAOFABAOFANGSHIDEGUIHUASHENCHAFENGXIAN。

                              星云棋牌官网下载   (4)GONGCHENGZONGCHENGBAOZHAOTOUBIAOLIUCHENGBUTONGYUCHUANTONGGONGCHENGJIANSHEXIANGMU。YOUYUSHICHANGNEIBIAO,ZHAOBIAORENDAIBIAODUIPINGSHENXIAOZUQITACHENGYUANDEYINGXIANGLIYUANDAYUCHUANTONGGONGCHENGYUANCHENGDIANZIBIAO,WUXINGZHONGYEWEIXUNZULIUXIALEGENGDADEKONGJIAN。BUFENDIFANGYISHIXINGGONGCHENGZONGCHENGBAOXIANGMUZHAOBIAORENBUCHUZHAOBIAORENDAIBIAO,PINGSHENZHUANJIAQUANBUZAISHENGZHUANJIAKUZHONGCHOUQU。YISHISHIDEXIANGMUZHENGMINGZHONGBIAOXIAFULVYUANDAYUYOUZHAOBIAORENDAIBIAOCANYUDEXIANGMU。

                              星云棋牌官网下载   (5)BUTONGLEIBIEXIANGMUGONGCHENGZONGCHENGBAOMOSHI。SHEBEILEI、ZHUANGXIULEI、YUANLINLVHUALEIWEIZHUDEXIANGMUZHUYAOCAILIAODANGCIJIAGECHAJUDA、ZHUYAOCAILIAOZAIXIANGMUZAOJIAZHANBIQUANZHONGJIAODADEXIANGMU,SHENJIFANGYINGBUJIANYICAIYONGGONGCHENGZONGCHENGBAOFABAOFANGSHI,DANGBIXUCAIYONGGONGCHENGZONGCHENGBAOMOSHIDE,XUYAOYUEDINGZHUYAOCAILIAOPINPAI、GUIGE、DANGCI、JISHUCANSHUDENGZHIBIAO,DUIGAILEIXIANGMUJINXINGWUYOUSUOZHIFENXISHIHENYOUBIYAODE。

                              星云棋牌官网下载   (6)SHIGONGTUJISHIGONGTUYUSUANSHENHE。SHENJIFANGDUIGONGCHENGZONGCHENGBAOFANGWANCHENGDESHIGONGTUJINXINGSHENCHA,QUEDINGZHUYAOJIANSHEBIAOZHUN、DANGCI、ZHIBIAOSHIFOUMANZUZHAOBIAOHETOUBIAOSHIDEYAOQIU。SHIGONGTUSHEJIWANCHENGHOU,ZONGCHENGBAODANWEIYINGJISHIANXIANXINGJILIANGJIJIAGUIFANJIZHENGFUZHIDAOXINGCAILIAOJIAGEBIANZHISHIGONGTUYUSUANBAOSHENJIFANGSHENHE,SHENJIFANGSHENHEDEDANJIAKEZUOWEIJIESUANYIJU。

                                (7)GONGCHENGZONGCHENGBAOHETONGSHENCHAJIGENZONG。GONGCHENGZONGCHENGBAOHETONGSHIZUOHAOZAOJIAGUANLIDEZHONGYAOQIANTI,SHENJIFANGYINGSHENCHAGONGCHENGZONGCHENGBAOHETONGZHONGDEYUQIJIEGUODINGYI,BAOKUOGONGNENG、ZHILIANG、JISHU、BIAOZHUN、GONGQISHIFOUYOUYUEDING。SHENCHAHETONGZHONGJIANSHEBIAOZHUNTIGAO、XIANGMUBIANGENG、FALVFAGUIBIANHUAYINQIDEGONGCHENGZONGCHENGBAOFEIYONGDIAOZHENGTIAOKUANYUEDINGQINGKUANG。ZAIHETONGLVXINGGUOCHENGZHONGYINGSHENJIHETONGGUANLIJILVXINGQINGKUANG、GONGCHENGJINDUKONGZHIQINGKUANG、ZHILIANGGUANLIQINGKUANG。XIANGMUGEFANGCANYUDANWEISHIFOURENZHENLVXINGHETONGYUEDINGDEGEXIANGZERENYUYIWU,GEFANGCANYUDANWEISHIFOUANBIANZHIDEGONGCHENGXIANGMUJINDUJIHUAZHIXING,SHENJISHIGONGZHILIANGKONGZHIHESHEBEICAIGOUZHILIANGKONGZHICHENGXUSHIFOUDAOWEI,ZILIAOSHIFOUWANBEI。

                                (8)GONGCHENGZONGCHENGBAOMOSHIXIADEFENBAO。GONGCHENGZONGCHENGBAOMOSHIXIADEGONGCHENGFENBAOSHANG、GONGYINGSHANGDENGCANYUFANGZHONGDUO,GUANLILIANTIAOZHANG,GUANLICENGJIDUO,GUANLIGUANXIFUZA,GONGZUOJIEKOUHEGUANLIJIEMIANCHANGCHANGBUQINGXI。DUIFENBAODEGUANLINENGLIWANQUANQUJUEYUGONGCHENGZONGCHENGBAODANWEI。GONGCHENGZONGCHENGBAOMOSHIXIAJIANSHEFANGJIHUHENNANCANYUDAOZONGCHENGBAODENEIBUGUANLI,RUGUOGONGCHENGZONGCHENGBAODANWEIBENSHENGUANLIJINGYANYOUXIAN,RONGYICHUXIANGONGCHENGZONGCHENGBAODANWEIZISHENYENANYIKONGZHIDEJUMIAN,ZAOCHENGXIANGMUDEJIANSHEMUBIAOPIANLI,SHENJIFANGYINGJIANYIJIANSHEFANGSHENCHAFENBAORENLVYUENENGLI。

                                (9)GONGCHENGZONGCHENGBAOJIESUANSHENJI。GONGCHENGZONGCHENGBAOJIESUANSHENJISHIJISHANGYESHIYANZHENGXIANGMUJIANSHEJINGJIXINGDEHECHAGUOCHENG,BAOKUOXIANGMUDEGONGNENGYAOQIU、ZHILIANGYAOQIU、JISHUYAOQIU、GONGQIYAOQIUDENGZHIBIAOSHIFOUMANZUQIANQIZHAOBIAOTOUBIAOJIHETONGYAOQIU。XIANGMUBIANGENGZILIAOSHIFOUQIQUAN、HEGUI、HEFA,BANLISHIFOUJISHI,BIANGENGZUIZHONGDUIXIANGMUZAOJIADEYINGXIANGJINXINGPINGGU。

                                3 总结

                              星云棋牌官网下载   GONGCHENGZONGCHENGBAOMOSHISHIJINHOUYIDUANSHIJIANXIANGMUJIANSHEDEZHONGYAOMOSHI,SHENJIZHONGYAOXINGYIRIXIANTUCHU。YINCI,YINGJIAQIANGXIANGMUJIANSHEDEQIANQIKEXINGXINGYANJIU、FANGANSHEJI、CHUBUSHEJI、ZHAOTOUBIAOJIEDUAN、SHIGONGJIEDUANYIJIJUNGONGJIEDUANDESHENJIGONGZUO,WANSHANGUANLIZHIDU,TIGAOSHENJIZHILIANG,RANGSHENJIDEZUOYONGDEDAOCHONGFENFAHUI,JINERDADAOTIGAOTOUZIXIAOYIMUDE。

                              点击查看>>审计师论文(优选8篇)其他文章
                                张兆军.建设项目工程总承包审计工作的探析[J].建材与装饰,2019(33):200-201.
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