星云棋牌官网下载

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                  EPC模式下审计工作的重难点与解决方案

                  时间:2018-12-20 来源:建材与装饰 作者:张兆军 本文字数:3485字

                  审计师论文第八篇:EPC模式下审计工作的重难点与解决方案

                    摘要:星云棋牌官网下载随着改革开放的深入推进和发展,我国的经济水平在不断提升,其中许多产业结构和工作模式都发生了巨大的变革,特别是设计类企业承担EPC总承包模式逐渐成为建筑工程领域主流。EPC模式的采用使得繁琐的工程项目环节和审查环节得到了精简,但又不会影响工程质量,在这种模式下,审计工作从范围、重点等方面都发生了较大的改变,需要探索新的方法提升审计质量和效率。本文结合实际情况,提出EPC总承包项目模式下的审计方法。

                    关键词:EPC总承包项目模式; 审计方法; 探索;

                    ZAIWOGUO,JIANZHUXINGYECAIYONGDEDUOWEICHUANTONGFENLICHENGBAOMOSHI,TAZUITUCHUDETEDIANBIANSHIGONGQIZHANG、GUOCHENGFANSUO,GEDANWEIZHINENGANBUJIUBANDIXIANHOUSHISHIGONGCHENGXIANGMU,DENGDAISHANGYIHUANJIEWANCHENGHOU,CAINENGGOUZHESHOUJINXINGJIEXIALAIDERENWU。RUJINGUOJIAJINGJIFAZHAN,JIANZHUYEFAZHANRIXINYUEYI,YUANYOUMOSHIYIJINGMANZUBULEXIANDAIJIANZHUXINGYEDUIGONGCHENGSUDU、ZHILIANG、XIAOYIDEYAOQIU,YINCIEPCZONGCHENGBAOMOSHIYINGYUNERSHENG,CIZHONGMOSHIDADATISHENGLEJIANZHUGONGCHENGSUOXUDESHIJIAN。XINDEMOSHIBIJIANGDAILAIGEGEHUANJIEGONGZUODEBIANGE,BENWENZHUYAOJIESHAOEPCZONGCHENGBAOXIANGMUMOSHIXIASHENJIFANGFADETISHENGHEGAIZAO。

                    一、EPC的含义

                  星云棋牌官网下载   TADEQUANCHENGWEIXIANGMUZONGCHENGBAOMOSHI,GUMINGSIYI,JIUSHIZAIXIANGMUJINGGUOJUECEJIEDUAN、JIHUADINGXINGZHIHOUJINXINGZHAOBIAO,WEITUOMOUYIJIAGONGSIDUIGAIXIANGMUDEJIANZHUSHEJI、CAILIAOXUANZEYUCAIGOU、JUTISHIGONGGUOCHENGJINXINGCHENGBAO,CHENGBAOSHANGDANDUFUZEBAOKUOFEIYONGJISUAN、ZHILIANGKONGZHIDENGZAINEIDESUOYOUGONGCHENGRENWU,YEZHUZEXUJIANYANGONGCHENGDEZUIZHONGZHILIANG,ZHIDAOJIANZHUNENGGOUZHENGCHANGTOURUYUNXINGCAIKEJIESHOU。

                    二、EPC的特点

                  星云棋牌官网下载   (YI)CHENGBAOSHANGNENGGOUZIZHUJIANGUAN

                    YEZHUYIBANANZHAOHETONGYUEDINGEPCZONGCHENGBAOSHANG,ZHONGZAIYANSHOUGONGZUOHEJIANDUGONGZUO,JIYUCHENGBAOSHANGJIAODACHENGDUDEGONGZUOZIYOU。

                  星云棋牌官网下载   (ER)GUANLIMOSHI

                    1. YIZONGCHENGBAOSHANGLVYUEKONGZHIMOSHI

                  星云棋牌官网下载   YOUZONGCHENGBAORENZIXINGWANCHENGDUIZHENGGEGONGCHENGXIANGMUDESHEJI、CAIGOU、SHIGONGYITIHUADECEHUA,YEZHUPINQINGZHUANYEDEJIANLIRENYUANDUIZHENGGEGONGCHENGDEZHONGYAOHUANJIEJINXINGJIANDU。

                  星云棋牌官网下载   2. SHIHOUJIANDUMOSHI

                    ZHEISHIRUJINEPCZONGCHENGBAOXIANGMUTONGCHANGCAIYONGDEJIANDUMOSHI,ZHIDEJIUSHIYEZHUDUICHENGBAOSHANGJINXINGFANGQUAN,BUGUANGUOCHENG,ZHIWENJIEGUO,ERCHENGBAOSHANGZIJIFUZEKAIGONGQIANZHONGHOUQIDEGEXIANGSHENJIGONGZUO。

                    (SAN)EPCZONGCHENGBAOXIANGMUMOSHIDEYOUDIAN

                    1. FAHUIZERENZHUTIZUOYONG

                  星云棋牌官网下载   ZAIGUOQUDEFENBAOMOSHIDANGZHONG,GONGCHENGDEGEGEHUANJIEDOUSHIYOUBUTONGDEJIANZHUGONGSILAIWANCHENG,ZHEIJIUDAOZHILEXIEDIAOXINGCHADEWENTI,BINGQIEZAIJIAOJIESHIHUIZENGDAGONGZUOLIANG。ERZAIEPCZONGCHENGBAOMOSHIDANGZHONG,JINYOUZONGCHENGGEXIANGGONGZUOZHIJIANDEJIAOCHANENGGOUBEITUOSHANCHULI,BINGQIEKEYITONGYIXIEDIAO,YOUXIEGONGZUONENGGOUTONGSHIJINXING,KEYIJIEJUECHUANTONGFENBAOMOSHIZHONGGONGCHENGGEGEHUANJIETUOJIEDEWENTI,JIANGDIGUANLIGONGZUOSUOXUYAOTOURUDECHENGBEN,TISHENGTOUZIDEXIAOYI。

                  星云棋牌官网下载   2. FANGBIANGUANLI

                  星云棋牌官网下载   GUOQUTONGYIGEXIANGMUXUYAOJINXINGDUOCIZHAOBIAOXUANZE,YOUBUTONGDEGONGCHENGGONGSISHISHI,CHENGBAOSHANGZHIJIANDEGUANLIGONGZUOCUNZAIJIAOCHAYUMOHU,TISHENGLEGUANLIGONGZUODERENWULIANG。EREPCZONGCHENGBAOMOSHIZHIYOUYIGECHENGBAOSHANG,YOUCHENGBAOSHANGQUANQUANFUZESHENJIGONGZUO,GENGJIAFANGBIAN,NENGGOUMINGQUEZERENREN,BINGQIEHETONGGUANXIDEDAOLEJIANHUA,JIANGDILEGUANLIGONGZUODENANDU。

                    3. JIANGDIJIANSHEFANGFENGXIAN

                  星云棋牌官网下载   EPCZONGCHENGBAOXIANGMUZHONGDEHETONGNENGGOUJIANGJIANZHUGONGCHENGJINXINGGUOCHENGZHONGDEFENGXIANYUCHENGBAOSHANGFENTAN,ERZHEGONGTONGCHENGDANYOUCAILIAOSHICHANGJIAGEBODONG、GUOJIAZHENGCEGAIBIANDENGYINSUDAILAIDEFENGXIAN,NENGGOUSHIJIANSHEFANGGUIBIFENGXIAN,JIANGDIKENENGDEJINGJISUNSHI,DANZONGCHENGBAOSHANGDEGUANLIFENGXIANZENGJIA。

                    三、EPC模式下审计工作的重难点与解决方案

                  星云棋牌官网下载   (YI)SHENJIGONGZUODEZHONGNANDIAN

                    1. GUDINGSIWEIMOSHIFANGMIAN

                  星云棋牌官网下载   ZAICHUANTONGMOSHIZHONG,GEGEGONGCHENGHUANJIEYOUZHEBUTONGDEZERENZHUTI,GEZISHENJIBUMENZHIXUYAOFUZEMOUGETEDINGFANGXIANGDEGONGZUO。DANZAIEPCZONGCHENGBAOXIANGMUMOSHIZHONGJINYOUYIGE,SHEJILEIQIYEDAGUIMOKAIZHANEPCZONGCHENGBAOXIANGMUDAYUEBUZUSHIDUONIAN,YIBANCUNZAISHENJIRENYUANBUZU、SIWEIGUHUA、SHENJIJINGFEISHOUKONG、SHENJIJINGYANQIANQUE、SHENJIRENYUANYICAIWUZHUANYEWEIZHUDENGKUNNAN,CHENGWEIZONGCHENGBAOMOSHIXIASHENJIGONGZUOZUIDANANDIAN。

                    2. WENJIANSHENCHAFANGMIAN

                    EPCMOSHIZHONG,XIANGMUZHAOBIAOSHICHENGBAOFANGZHIXUTIGONGCHUBUDEFANGANSHEJITU,ZAISHIGONGGUOCHENGZHONGZHUJIANWANCHENGGONGCHENGDESHEJIGONGZUOBINGJIANGTUZHIJINYIBUSHENHUAHEWANSHAN,SHEJIGONGZUOJINDU、ZHILIANG、XIANESHEJIDENGYINGXIANGEPCGONGCHENGJINDU、ZHILIANG、CHENGBENDENGYINSU,ZHEIXIEYINSUZHUBUCHENGWEISHENJIGONGZUOZHONGDIAN。SHEJILEIQIYESHEJIWENJIANDEZHENGHEXIAOLV、XIAOGUOJISHENJIGONGZUODAILAILEXINDETIAOZHAN。

                    3. FEIYONGKONGZHIFANGMIAN

                    ZAIEPCZONGCHENGBAOXIANGMUMOSHIXIA,CHENGBAOSHANGFUZEZHENGGEGONGCHENGDEGONGZUO,XUYAOZAIXIANGMUJINXINGGUOCHENGZHONGGENJUSHIGONGTUBUDUANDIAOZHENGSHIGONGFANGANDENG,SHIGONGFANGANDEBIANGENGZHIJIEYINGXIANGXIANGMUFEIYONGKONGZHI。SHENJIBUMENDUIYUMOUXIEXIANGMUDEFEIYONG、CAILIAOJIAGEDENGWANGWANGWUFAJINXINGJINGQUEDEYUSUAN,ZHINENGJICHUMOHUSHUZI,ZHEIWEISHENJIGONGZUODAILAILEJUDADEBUBIAN。

                  星云棋牌官网下载   4. SHEBEIGUANLIFANGMIAN

                    DUIYUSHEBEIDEJIANGUANHESHENJINAISHIZHENGGEGONGCHENGXIANGMUZHONGSHIFENZHONGYAODEYIHUAN,SHEBEIYIBANWEIEPCZONGCHENGBAOHETONGDEZHONGYAOZUCHENGBUFEN,SHEBEICONGZHAOBIAO、CAIGOU、JIANZAO、ANZHUANG、YANSHOU、CANGCHU、ZHIBAODENGGEGEHUANJIEDEGUANLIZHIJIEYINGXIANGDAOEPCZONGCHENGBAOHETONGDEJINGJIXIAOYI。YOUYUSHEBEIGUANLICHANYELIANTIAOJIAOZHANG,SHENJIGONGZUOSHEJIMIANGUANG,SHENJISHENDUWANGWANGBUGOU。

                    5. GONGCHENGWUZIFANGMIAN

                    YIGEZHONGJIANZHUCAILIAOWEIDAIBIAODEGONGCHENGWUZIDESHENJIYESHISHIFENZHONGYAODEXIANGMU,SHENJIBUMENZAISHENHEKUCUNWUZIDESHULIANGYUZHONGLEI,HESHIXIANGYINGJILU,FANGZHICHUXIANZHUANYIWUZI、YINMANZHENSHIQINGKUANG、NUOYONGWUZIDENGNENGLIBUZU。

                  星云棋牌官网下载   (ER)YOUXIAODEJIEJUECUOSHI

                  星云棋牌官网下载   1. ZHUANBIANCHUANTONGDESHENJISIWEIMOSHI

                  星云棋牌官网下载   ZONGCHENGBAOSHANGDESHENJIGONGZUOZHEYINGDANGGAIBIANGUYOUDESIWEIMOSHI,JIANLIEPCZONGCHENGBAOHETONGMOSHIXIASHENJIGONGZUODECHENGXU。EPCZONGCHENGBAOHETONGSHENJIYAOPAOKAICHUANTONGCAIWUSHENJIDEJUXIAN,YIYEWUWEIQIDIAN,YIWENTIWEIDAOXIANGKAIZHANSHENJI。

                    DIYI、YIXIANGMUGUANLIZHIDUTIXIWEIJICHU。XIANGMUSHENJIYAOYANGEYIJUGUOZIWEI、SHANGJIDANWEI、GONGSIZONGCHENGBAOXIANGMUGUANLIDEXIANGGUANZHIDU、WENJIANDENGKAIZHAN,TEBIESHIGEZHONGYANLINGJINZHIDEGONGCHENGGUANLIXINGWEI。SHENJIRENYUANZAISHENJIKAISHIQIANSOUJIXIANGGUANFALVFAGUIHEZHIDUWENJIAN,ZHANGWOXIANGMUZHENGCEBEIJING,MINGQUESHENJIGONGZUODESILUHEFANGXIANG,DUISHENJIZHONGDIANGONGZUODESILUHEFANGXIANGQIZHIDAOXINGZUOYONG。

                  星云棋牌官网下载   DIER、SHIXIANNEIBUSHENJIYUNEIBUKONGZHIPINGJIADERONGHE。PINGJIAXIANGMUGUANLIZHIDUZHIXINGSHIFOULUOSHIDAOWEI,ZHIDUSHIFOUCUNZAIQUESHI,TONGGUONEIBUSHENJIYUNEIBUKONGZHIPINGJIADERONGHE,BUDUANWANSHANZONGCHENGBAOXIANGMUGUANLITIXIJIANSHE,QIANGHUAZHIDULUODIGONGZUO,YIXIANGMUSHENCENGCIGUANLIWEIZHONGDIAN,CUJINWANSHANXIANGMUGUANLITIXI。

                    DISAN、ZHUBUJIANLIYIFENGXIANWEIDAOXIANGFENGXIANDESHENJIJIZHI。SHEJILEIQIYEYIJIANLI、FENGXIANXINXIXITONG,WEIYIFENGXIANDAOXIANGXINGSHENJITIGONGLESHUJUZHICHENG,KEYICUJINSHENJIYIZHONGDAFENGXIANWEIDAOXIANG,FAXIANSHENJIZHONGDIANHENANDIAN,ZUOCHUKEXUEJIHUAYUJUECE。SHENJIGUOCHENGZHONG,GUANZHUQIYEFENGXIANGUANLI,BINGYIZHUANYEPANDUANTICHUYOUXIAOXINGYIJIAN,CUJINQIYEFENGXIANGUANKONGWUSHI、SHENHUA。FENGXIANGUANKONGYUNEIBUSHENJIXIANGHUCUJINFAZHAN,GONGTONGFUWUYUQIYEFAZHAN。

                    2. MINGQUESHENJIGONGZUOZHONGDIAN

                    ZONGCHENGBAOSHANGSHENJIBUMENZAIEPCZONGCHENGBAOMOSHIXIA,WEITIGAOSHENJISHENDUHESHENJIXIAOLV,YINGKEXUEHELIQUERENSHENJIZHONGDIANGONGZUO,KEZUNXUNRUXIAYUANZE:YISHIBAWOJIBENDIAN,KAIZHANSHENQIANDIAOCHA,LEJIEXIANGMUZONGTIQINGKUANGYUTEDIAN。ERSHISHENQIANFANGTAN,BAOKUOXIANGMUGUANJIANGANGWEI、GUANJIANZHINENGBUMEN、JISHUZHUANJIA、ZHONGJIEJIGOUDENGDENG。SANSHICHAKAN、FENXIYIWANGSHENJIHUOQITAJIANCHAFAXIANWENTIHEGUANLIJIANYI,GUANZHUGUANLIJIANYIDETONGYIXING,DUIYUZAIYIWANGSHENJIBAOGAOZHONGCHUXIANGUODELEISIWENTI,SHENRUFENXIDAIYOUPUBIANXING、QINGXIANGXING、MIAOTOUXINGDEWENTI。SISHICHAKANFENGXIANKUYIJIFENGXIANYINGDUIQINGKUANG,YIFENGXIANWEIDAOXIANGQUERENZONGCHENGBAOXIANGMUSHENJIZHONGDIAN。

                    3. YUQITABUMENXIESHANGHEZUO

                    EPCZONGCHENGBAOHETONGZHIXINGSHEJIDUOFANG,ERSHENJIRENYUANDUOWEICAIWURENYUAN,SHENJIZAISHENJIXIANGMUZURENYUANGOUCHENGSHANG,YIBANYINGBAOKUONEIBUSHENJIBUMEN、FEIYONGKONGZHI、SHICHANG、CAIWU、HETONG、CAIGOUDENGBUMEN,GEBUMENGENJUZHUANYETEZHENGKAIZHANSHENJI,JUTIGENJUSHENJIXIANGMUFANWEIHETEDIANQUEDING。ZAINEIBUSHENJIRENYUANSHULIANGJIAOSHAO、GONGZUORENWUFANZHONG、DAXINGHUOZHEFUZADEZONGCHENGBAOXIANGMUSHENJIYEKECAIYONGLIANHEZHONGJIEJIGOU(HUIJISHISHIWUSUO)HEZUOKAIZHANSHENJIGONGZUO,SHENJIRENYUANQUANCHENGCANYUSHENJIGUOCHENGFANGSHI。BUGUANCAIYONGSHENMEFANGSHI,NEIBUSHENJIBUMENYAOJIAQIANGZUZHIXIEDIAO,QUEBAOSHENJIGONGZUOKAIZHANGUOCHENGKEKONG,SHENJIZHILIANGZAIKONG,TONGGUOSHENJIKAIZHANTIGAONEIBUSHENJIRENYUANDEZHUANYESUZHI。

                    (SAN)SHENJIFANGFADECHUANGXIN

                    ZHENGGEGONGCHENGXIANGMUZHONGGEGEBUFENDOUHUICHANSHENGDALIANGSHUJU,XIANGYAOJILUBINGDUIQIJINXINGFENLEI,DANKAOSHOUXIEJILUHENNANMANZUGONGCHENGDEXUQIU,LINGWAIYEHENRONGYICHUXIANCUOWU。SHENJIBUMENDEGONGZUORENYUANYINGDANGZUODAOYUSHIJUJIN,CAIYONGXIANJINDEXINXIHUAJISHUJINXINGSHUJUCHULIYUJILU,BINGDUOCAIYONGDIANZIWENJIAN,ZENGJIAWENJIANCHUANSHUXIAOLV。TONGSHILIYONGERPXITONG、CAIWUHESUANXITONGDENGXINXIXITONG,SHIXIANCAILIAOHESHUJUCAIJI,TIGAOSHENJISHUJUDEZHUNQUEXING。

                    CIWAI,HAIKELIYONGDANPIANJISHEJIZIDONGJIANCEXITONG,NENGGOUFANGBIANDICAIJIWUZIHESHEBEISHUJU,BINGJIANGQIZIDONGFASONGDAOZHONGDUAN,SHENJIRENYUANKEYIZAIDUANSHIJIANNEIDUITAMENJINXINGSHENJIHECHULI,CIJUNENGGOUDADATISHENGSHENJIGONGZUOXIAOLV,JIANSHAOWANCHENGGONGZUOSUOXUFUCHUDEJINGLI。

                    四、结束语

                    XINDEMOSHIBIJIANGDAILAIXINDEBIANGE,EPCZONGCHENGBAOXIANGMUMOSHIYOUZHEZHUDUOYOUDIAN,YIJINGZHUJIANZAIJIANZHUSHICHANGSHANGZHANJUZHONGYAODIWEI,ERSUIZHEWOGUODUIJIANZHUXINGYEYAOQIUDETISHENG,SHENJIGONGZUOZAIQIZHONGDEZUOYONGYEZHUJIANZENGDA,WEICI,SHENJIGONGZUOZHEYEYINGDANGLIQIUJINQU,YUSHIJUJIN,CAIYONGGENGJIAGAOXIAODEFANGFAWANCHENGGONGZUO,TIGAOEPCZONGCHENGBAOHETONGDEGUANLIHEJINGJIXIAOYI。

                    CANKAOWENXIAN

                    [1]CENGSISI.EPCMOSHIXIAJUNGONGJIJIANXIANGMUSHENJITANJIU[J].NASHUI,2018,12(24):231.

                    [2]ZHANGWENYAN.GAOXIAOEPCZONGCHENGBAOXIANGMUDEGONGCHENGSHENJIZHONGDIANYUHEXINHUANJIE[J].ZHONGGUOJITIJINGJI,2017(30):117-118.

                    [3]HUANGLITAO.EPCZONGCHENGBAOMOSHIXIASHENJIFANGFADETANSUO[J].ZHAOBIAOYUTOUBIAO,2017(08):46-48.

                  星云棋牌官网下载   [4]BIANLIJUN.EPCXIANGMUZAOJIAGUANLIYUKONGZHIFANGFAYANJIU[D].XINANJIAOTONGDAXUE,2014.

                  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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