摘要
I
摘要
政府投资项目竣工结算审计是政府工程审计的重要组成部分。随着政府投资建设项
目数量和金额的不断上升，政府现有审计力量越来越无法满足日益增长的审计需求。为
了解决审计需求与审计供给之间的矛盾，政府审计机关委托社会造价咨询机构参与政府
投资项目竣工结算审计得到了快速发展，并逐渐成为政府投资建设项目竣工结算审计的
主体。但是在竣工结算委托审计过程中，由于各种委托关系和信息不对称的存在，以及
相关各方对自身经济利益的追求，往往发生“道德风险”问题，使审计结果发生扭曲，
无法客观真实反映工程实际造价，对审计质量产生很大影响。委托审计质量不高，一方
面导致很多审计纠纷发生，另一方面政府审计机关也无法准确评价建设工程造价管理情
况，审计结论无法使人信服。本人研究发现，政府投资项目竣工结算委托审计协同管理
是解决上述委托审计质量问题行之有效的方法。本文通过理论和实际相结合，综合运用
委托代理理论、信息不对称理论、审计质量理论和协同管理理论对影响竣工结算委托审
计质量因素进行了研究，提出了政府审计机关通过协同管理提高委托审计质量的路径，
并通过实际案例加以论证

本文首先运用委托代理理论、信息不对称理论和审计质量理论对政府投资建设项目
竣工结算相关方关系和状况进行了分析，从作为理性经济人对自身利益追求的角度出
发，指出了道德风险的诱因，讨论了其对审计质量的不利影响。从协同管理理论应用的
条件和协同作用角度，针对竣工结算相关方各自分立的现状和政府审计机关的审计目标
要求，论证了运用协同管理提高委托审计质量的必要性和可行性

在上述协同管理动因分析的基础上，建立了协同管理模型并对模型的构成要素和逻
辑关系进行了分析和说明，同时对信息沟通和激励约束对协同管理目标实现具有的重要
意义和如何实现进行了充分论述，提出了政府审计机关可以通过信息沟通和激励约束协
同竣工结算相关方利益、消除信息不对称，将竣工结算相关方统一到政府审计目标上来，
提高竣工结算委托审计质量的思想方法

本文最后以北京市政府投资的×××竣工结算委托审计项目为例对协同管理模型
运用进行了实证研究。实际结果表明，政府审计机关可以在竣工结算委托审计中运用协
同管理的思想方法协调好各方关系，将相关各方的竣工结算目标统一到政府客观公正的
审计目标上来，实现利益协同，消除信息不对称，提高委托审计质量。摘要
II
本文从政府审计机关管理的角度，对提高委托审计质量的方法进行了研究，拓展了
以往仅仅从提高审计单位和人员自身业务水平和独立性等角度对委托审计质量进行研
究的范围，为政府审计机关对竣工结算委托审计进行管理提高委托审计质量提供了理论
基础和方法路径，有利于政府委托审计管理工作向科学化方向发展，提高审计效益

关键词：政府投资项目；竣工结算；委托审计质量；协同管理Abstract
III
Abstract
Government investment project completion settlement audit is an important part of the
project audit. With the number and amount of government investment projects continue to rise,
the existing government audit power is increasingly unable to meet the growing demand of
audit. In order to solve the contradiction between the audit demand and supply, the
government audit authority entrusted social cost consulting organizations to participate in
government investment projects completion settlement auditing has been developing rapidly,
and gradually become the subject of audit of completion settlement of the construction project
of government investment. But in the completion of the settlement audit process, due to the
principal-agent relationship and the existence of asymmetric information, as well as related
parties of their own economic interestsThe pursuit, often moral hazard, the audit results
distorted, cannot objectively reflect the actual cost of the project, have a great impact on the
audit quality. Audit quality is not high, on the one hand, resulting in a lot of auditing disputes,
on the other hand, the government audit authority can not accurately evaluate the construction
project cost management, audit conclusion inconvincible. Entrusted audit of collaborative
management is proposed effective method to solve the problem of the quality audit
completion of government investment projects. Through the combination of theory and
practice, combined with the principal-agent theory, information asymmetry theory, audit
quality theory and collaborative managementThis paper studies the factors that affect the
quality of the audit of the completed settlement, and puts forward the way to improve the
quality of the entrusted audit by the government audit organization
This paper uses the principal-agent theory, asymmetric information theory and audit
quality to analyze the completion settlement related party relationship and status of
government investment projects, starting from the rational economic man as the pursuit of
their own interests angle, points out the causes of moral hazard, the adverse impact on the
audit quality are discussed from the collaborative application management. The condition of
theory and synergy angle for the audit objectives of completion settlement of related party and
government organs separate audit requirements, demonstrates the use of collaborative
management to improve the feasibility and necessity of audit quality.
Based on the analysis on the motivation of collaborative management, established
collaborative management model and the model elements and logical relationship are
analyzed and explained, and the significance of information communication and incentive of
collaborative management goals and how to realize the full demonstration, put forward the
government audit institutions through information communication coordination and incentive
completion settlement for stakeholders, eliminate information asymmetry, the completion
settlement of related party unity to government audit objectives, improve the quality of the
completion settlement audit methods.Abstract
IV
Finally, the Beijing municipal government investment * * * completion of entrusted
audit project as an example, makes an empirical study of the collaborative management model
is used. The results show that government audit in completion settlement audit commissioned
by the thought and method of collaborative management to coordinate the relationship
between the parties, the relevant parties will be unified to target completion settlement audit
the government objective, to achieve the interests of coordination, eliminate information
asymmetry, improve the audit quality.
This article from the government audit management perspective, the methods of
improving the audit quality were studied, which expands the scope of the past only from the
perspective of improving audit units and personnel level of their own business on the quality
of the audit, the government audit authority for the completion of the settlement audit for
effective management provides a theoretical basis and method of path that is conducive to the
government commissioned audit management to scientific development, improve the audit
efficiency.
Keywords: Government Investment Projects，Completion Settlement, Commissioned Audit
Quality，Collaborative Management目 录
V
目 录
北京建筑大学硕士学位论文原创性声明
北京建筑大学硕士学位论文使用授权书
摘要.....I
ABSTRACT.........III
第 1 章 绪 论....... 1
1.1 研究背景和选题意义... 1
1.1.1 研究背景......1
1.1.2 选题意义......2
1.2 相关研究文献综述........2
1.3 本文研究范围、研究对象和研究方法..........4
第 2 章 相关概念和理论基础....5
2.1 政府投资项目竣工结算委托审计相关概念..5
2.1.1 政府投资项目的概念和特点.......
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