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1、 试论土建工程造价中的全过程跟踪审计方法中英文对照Try to talk about construction project cost in whole process tracking audit method contrast in both Chinese and English 一、全过程跟踪审计法的原则One, the whole process tracking audit law principle 在建工程是一个由多方参与的活动，需要每个参与者之间相互配合共同完成，因此，在进行跟踪审计的过程中，审计单位必须首先明确自身的任务，合理定位，确定工作的原则。Construction
2、 project is a participating activities, the need to cooperate with each other between each of the participants, therefore, in the process of tracking audit, the audit unit must first clear their own task, reasonable positioning, determine the principle of work. 1 以工程的总体目标为中心1 centering on the projec
3、ts overall goal 工程的建设包括工程投资、工程进度和工程质量，在进行跟踪审计时，必须要明确这些环节的具体目标，围绕目标开展工作，对在建工程进行分析评价，给工程造价提供依据，平衡和优化整个建设工程。Project construction, including project investment, project progress and quality of construction, in the follow up audit, must clearly be the link to specific goals, work around the target, analy
4、ze the project under evaluation, and provide a basis for project cost, balance and optimization of the entire construction project. 2 以工程的投资为重点2, with emphasis on the engineering investment 跟踪审计的主要目的就是要控制工程的总投资，将工程造价做到最低，保证工程的经济效益，因此在进行跟踪审计的过程中，要将投资作为重点项目进行审计，监督资金的使用情况，优化工程的设计方案，提出合理的建议，保证资金高效、合理、经济
5、的使用，最大限度地发挥投资的功能。Tracking audits main purpose is to control project investment, will do the lowest engineering cost and guarantee the project economic benefits, therefore in the process of tracking audit, investment project audit, as the key to monitor the application of the funds, optimize the engi
6、neering design, put forward reasonable Suggestions, efficient, reasonable and economic use of guarantee funds, maximize the function of investment. 3 以工程质量为重要环节3 important link for the engineering quality 一个工程，在保证经济效益的前提下，质量一定要过关，因此跟踪审计过程中一定要严把质量关，将质量作为不可忽视的环节，对工程的每个阶段都进行全程的监测审计。在保证工程质量的前提下，实现实际投资不超
7、过计划投资，挖掘成本节约的潜能，以实现跟踪审计的最终目标。A project, in guarantee under the premise of economic benefit, the quality must pass, so in the process of tracking audit must strictly the quality pass, the quality cannot be ignored as a link, the monitoring of each stage of the project for the entire audit. On the pre
8、mise of guarantee the engineering quality, to achieve real investment is less than planning, excavate the potential of cost savings, in order to realize the ultimate goal of tracking audit. 二、全过程跟踪审计法的内容Second, the content of the whole process tracking audit law 对于建筑工程的跟踪审计，主要目的就是要保证工程的质量，将工程的使用资金控制
9、在造价的计划范围内，使整个工程获得经济效益，保证工程的顺利竣工，同时保证工程的合法进行。因此全过程跟踪审计的内容要涉及到工程的建设前期准备工作、建设过程中以及工程完成后的各个环节。For tracking audit of construction projects, the main purpose is to guarantee the quality of engineering, the engineering use of capital controls within the scope of the cost plan, to generate economic benefits
10、 to the whole project, ensure project successfully completed, at the same time guarantee the legitimate engineering progress. So the content of the whole process tracking audit involves engineering construction preparation, construction process and project after the completion of each link. 1 建设前期Pr
11、ior to the construction of the 1 土建工程在建设前期有较多准备工作，作为全过程的跟踪审计方法，一定要将各个环节都控制在自己的监督范围内。At the early stage of the construction of civil engineering have more preparatory work, as the whole process of tracking audit method, should control each link are within the scope of their supervision. 2 建设中期2 const
12、ruction medium-term 工程建设过程中的造价工作必须要做到真实、准确、合理、合法，因此需要审计工作者充分发挥自身的审计职能。例如审计预算的编制是否符合投资的标准和工程的整体成本；审计工程的设计过程是否严格按照标准进行，是否存在边设计边施工的现象、虚拟成本影响造价的现象等；对设计的变更、现场的签证以及材料的价格进行审计，看是否真是合理；对于工程的招标合同进行审计，并结合施工现场的进度核实资金的支付等，保证工程建设过程中的审计工作顺利完成，使工程能够按时完成竣工结算。Project construction cost in the process of work must be t
13、ruthful, accurate, reasonable and legal, so you need audit workers own audit function into full play. For example, the audit budget compilation is in line with the standards and engineering overall cost of the investment; Audit project design process is in strict accordance with the standards, wheth
14、er there is a design and construction of the phenomena and virtual phenomenon of cost impact cost, etc.; Changes to the design, on-site visa, and the price of the material audited, see if it is reasonable; For project bidding and contract audit, and connecting with the progress of the construction s
15、ite to verify the payments of money, guarantee the engineering construction in the process of the audit is completed, the project can finish on time completion and settlement. 3 建设后期3 construction of late 建设后期（工程竣工）后的审计工作同样重要，如工程清单是否准确无误，设计的变更和工程的签证是否真实可靠，有无欺骗行为；工程使用的材料价格与实际市场价格是否吻合，是否和预算结果相一致；施工人员的
16、费用是否按照规定结算；招标文件及合同中规定的工程质量、工期是否按照合同约定完成；在施工过程中是否有挪用资金的现象；工程的结算是否与预算吻合等情况，这些都是工程竣工后需要审计的。Construction later (after project completion) of the audit work is also important, such as engineering list is accurate and correct, design changes and visas are true and reliable, without cheating; Engineering m
17、aterials used in the price and it fits the actual market prices, if consistent results and budget; Construction personnel whether the cost of settlement in accordance with the relevant provisions; Specified in the bidding documents and contract of engineering quality, time limit for a project is com
18、pleted according to contract agreement; If there is a phenomena of embezzlement in construction process; Engineering settlement is in accordance with the budget, etc., these are all need audit after project completion. 三、全过程跟踪审计法的注意事项Three, the whole process of tracking audit law of the matters need
19、ing attention 1 审计工作者要准确定位1 audit workers should accurate positioning 审计工作作为工程建设过程中的一个重要环节，对于保证工程质量和工程效益具有重要的作用，因此其工作人员一定要准确定位自己的职能，将审计工作的作用充分发挥。首先审计工作者在工程的建设过程中要保持独立性，正确处理好工程建设各环节的关系。审计工作者要正确处理与管理部门、财务部门等的关系，明确自己的职责权限，不能将所有的权力都集中在自己的身上。在审计时，要保证客观公正、公平公开，防止审计风险的发生要随着工程的进度进行，不能事后审计，也不能只关注工程的造价，要将整个审计
20、工作处于动态的环境中，提供合理有效的审计意见。Audit as an important part in the project construction process, to ensure the engineering quality and engineering benefit plays an important role, so the staff must be accurate positioning their own functions, give full play to the function of the audit work. First audit worke
21、rs in the process of engineering construction should keep independence, correctly handle the relationship between the engineering construction each link. Auditing workers should correctly handle the relationship with the management department, finance department, etc, clear the responsibility and au
22、thority of the oneself, cant put all power is concentrated on their own. During the audit, to ensure the objective, fair and open, prevent audit risks to the project progress, cannot post audit, cannot only focus on the engineering cost, will send the whole audit work in a dynamic environment, to pr
23、ovide reasonable and effective audit opinion. 2 审计工作者要提高素质2 audit workers should improve the quality 审计工作者的素质与审计工作的质量有着直接关系，为了保证审计工作的顺利进行，一定要提高审计人员的素质。因此要想提高审计工作的质量，保证审计工作的高效高质的完成，必须要提高审计工作者的素质。首先要加强审计人员的素质，增强职业道德，提高职业素养；其次要改进审计方法，摆脱传统审计法的束缚，将先进的方法引入到审计工作中，改进工作方法，完善审计制度，要让审计人员充分了解全过程跟踪审计中需要进行监督审计的每个
24、环节的特点，做到心中有数，才能保证审计工作的正常进行；最后要对审计人员进行技能培训，增强他们专业知识的修养，培养综合审计能力，提高整个跟踪审计的质量。Audit the quality of workers has a direct relationship with the quality of the audit work, in order to ensure the smooth progress of the audit work, must enhance the quality of audit. So if you want to improve the quality of
25、audit work, to ensure efficient high-quality completion of the audit work, must be to improve the quality of the auditing workers. First in order to strengthen the quality of audit personnel, strengthen the professional ethics, improve professional quality; Secondly to improve audit methods, get rid
26、 of the bondage of traditional audit law, introducing the advanced methods to the audit work, improve work method to improve the system of audit, the auditor to fully understand the whole process tracking audit need to be in the supervision and audit of the characteristics of each link, accomplish k
27、now fairly well, to guarantee the normal audit work; Finally to the auditor for skills training, improve their professional knowledge accomplishment, train the ability of comprehensive audit, improve the quality of the tracking audit. 3 审计方案要切实可行3 audit scheme is feasible 由于建设工程本身具有复杂性，施工过程具有难度性，因此审
28、计工作也要根据工程的实际情况进行，制定与工程项目相适合的审计方案，不能生搬硬套，忽视工程的特殊性。在制定审计方案时，要从实际出发，根据工程的特征、工程造价、工程设计、工程施工环节、工程施工方案等每个方面设计审计方案，有针对性的实行审计方案，使其真正发挥作用。Due to the construction project itself is complex, the construction process is difficult, so the audit also should according to the actual situation of project, making app
29、ropriate audit plan to the project, not rigid practices, neglect the particularity of the engineering. When making audit plan, should from set out actually, according to the features of engineering, engineering cost, engineering design, engineering construction, engineering construction plan audit p
30、lan, each respects such as design targeted practice audit plan, to make it really work. 4 审计工作要动态进行4 the audit work to dynamic 由于建设工程的施工特点，决定了跟踪审计工作要动态进行。审计工作要以工程的造价为主线展开，对于工程建设的整个过程实行审计，由于工程的变动性和灵活性，决定审计工作的动态性，要针对不同环节的不同情况及时审计，做出数据。在进行审计时，可以抓住工程在设计、招投标、造价、材料采购等方面的控制点，进行动态审计，确保工程的各个环节都能得到有效的控制。Due t
31、o the construction characteristics, construction project tracking audit work needs to be dynamic. Audit work to projects cost as the main line, for the whole process of engineering construction practice audit, due to the volatility of engineering and flexibility, the decision of the dynamic characte
32、ristics of audit work, must according to different links of different situations timely audit, to data. In audit, you can take the engineering design, bidding, construction cost, materials procurement aspects such as control points, dynamic audit, ensure that every link of project can be effectively
33、 controlled. 四、加强全过程跟踪审计对土建工程造价的意义Fourth, to strengthen the meaning of the whole process tracking audit of construction project cost 1 加强全过程跟踪审计，能够保证建设工程管理部门在工程造价工作中能够完全按照实际需求进行，做到有章可循，而且可避免资金的浪费。1 to strengthen the follow-up audit, to ensure that construction project management in project cost can
34、completely according to the actual demand in the job, accomplish rules-based, and can avoid the waste of money. 2 加强全过程跟踪审计，能够保证土建工程施工人员在监督下做好自己的工作，不至于造成人员因利益驱动而破坏工程的进行，同时造成工程造价中预结算的偏差，给工程造价工作带来麻烦。2 strengthen the whole process tracking audit, to ensure that the civil engineering construction person
35、nel under the supervision and do their work, not causing damage by profit-driven engineering, at the same time, lead to project cost accounting settlement in deviation, brings to the project cost work of trouble. 3 加强全过程跟踪审计，可以有效的避免因为施工单位工程造价人员的素质低下而造成的多算、错算、漏算以及重算等情况的发生，确保造价工作顺利进行。3 strengthening t
36、he whole process tracking audit, can effectively avoid because of the construction unit of construction cost personnel caused by the low quality of numerical calculate, calculate wrong, more leakage and recalculation, and so on and so forth, to ensure that the cost work smoothly. 4 加强全过程跟踪审计，能够为工程的造价提供一个良好的环境，避免各种不必要的麻烦，保证造价的各个环节都能够依法合情合理的进行。4 to strengthen the follow-up audit, able to provide a good environment of project cost, avoid all sorts of unnecessary trouble, ensure that the cost of each link to be able to reasonably in accordance with the law.