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宁波市 B 区的审计工作起步晚，发展慢，跟踪审计工作还停留在初步发展阶
段，同时面临审计工作经验欠缺、审计力量严重不足等客观困难，在区域重点建
设项目不断推进的背景下，急需改进建设项目跟踪审计
本文基于对现行跟踪审计理论及实践研究的总结分析，结合 B 区建设项目审
计工作的开展情况，论证 B 区实施建设项目跟踪审计的必要性。以 B 区某商务
大厦为案例，梳理项目跟踪审计实施过程中遵循的程序、规范与内容，总结审计
发现的项目工程建设管理方面存在的问题与取得的成效。围绕决策设计、招投标、
施工管理和竣工验收等重点环节，分析 B 区建设项目跟踪审计在制度建设、管理
体制、重点环节存在的问题，提出优化 B 区建设项目跟踪审计工作的对策与建议
为做好跟踪审计，B 区应尽快健全制度法规，理顺工作体制，加强决策、设计等
前期阶段的审计，并在审计队伍建设、委托机构管理等方面做好保障措施
本文从跟踪审计实践提炼经验，探讨全方位优化跟踪审计的方法，推动 B 区
审计工作进一步制度化、规范化、科学化，以达到规范跟踪审计行为，强化审计
监督力度，提升审计成果效能的目的，同时在节约建设资金、促进项目规范管理、
遏制重大违纪违规行为等方面发挥重要作用
关键词：建设项目， 跟踪审计， 研究-Ⅱ-
The research on follow-up audit of
Construction projects In B district of Ningbo
Abstract
Audit, as an effective supervising method meets the requirements and current situation of
construction field. Follow-up audit of construction projects is timely audit of the various stages of
the project. It is an innovation and improvement of traditional settlement audit, which embodies
the concept of immune system.
The audit work in B district of Ningbo started late, developed slowly, and still stays at the
initial developing stage. Under the circumstances of lack of audit work experience and serious
shortage of audit personnel, the improvement of follow-up audit is in urgent need, especially in the
context of large scale of construction projects.
On the basis of summarizing and analyzing the theory and practice of the present follow-up
audit, this paper demonstrates the necessity of the follow-up audit of the construction projects in B
district of Ningbo. Based on a commercial building in B district as a case study, this paper reviews
the procedures, specifications and contents in the follow - up audit implementation, and
summarizes the problems and achievements in the construction management.
The paper analyzes the existing problems in the system construction, management system
and key parts of the construction project follow-up audit in B district, and puts forward some
countermeasures and suggestions to optimize the follow-up auditing work around the key parts
such as design, bidding, implementation and final completion. In order to do a better follow-up
audit, the B district should improve the system regulations as soon as possible, smooth the working
system, strengthen the audit during decision-making, design and other early stages, and also pay
attention to the audit team building, intermediary management and other aspects.
From the experience of audit practice, this paper researches the ways to optimize follow-up
audit in all directions, in order to make audit work further standardized, institutionalized and
scientific. Meanwhile, the results of this paper provides reference value to standardize the audit
behavior, enhance the benefits of audit performance, and takes an important role in economizing
construction cost, promoting project management, curbing major violations of discipline.
Key words: construction projects, follow-up audit, research·
目 录
1 绪论 - 1 -
1.1 选题的背景与意义.......- 1 -
1.1.1 选题的背景- 1 -
1.1.2 选题的意义...........- 2 -
1.2 国内外研究综述 .........- 2 -
1.2.1 国外相关研究.......- 2 -
1.2.2 国内相关研究.......- 3 -
2 工程建设项目跟踪审计理论概述 - 5 -
2.1 工程建设项目跟踪审计的内涵 ..........- 5 -
2.2 实施建设项目跟踪审计的必要性 ......- 5 -
3 B 区重点建设项目跟踪审计基本情况 .....- 7 -
3.1 B 区重点建设项目基本情况介绍 .......- 7 -
3.2 B 区重点建设项目跟踪审计发展情况 ...........- 8 -
3.3 B 区重点建设项目跟踪审计现状 .......- 9 -
4 B 区某商务大厦建设项目跟踪审计的实施与成效 .......- 12 -
4.1 B 区某商务大厦建设项目跟踪审计的实施 .- 12 -
4.1.1 B 区某商务大厦建设项目跟踪审计遵循的程序 ..........- 12 -
4.1.2 B 区某商务大厦建设项目跟踪审计遵循的规范 ..........- 15 -
4.1.3 B 区某商务大厦建设项目跟踪审计的内容 ......- 16 -
4.2 B 区某商务大厦建设项目跟踪审计的成效 .- 20 -
4.2.1 B 区某商务大厦建设项目跟踪审计过程中发现的问题及整改情况 ..- 20 -
4.2.2 B 区某商务大厦建设项目跟踪审计的成果 ......- 22 -
5 B 区重点建设项目跟踪审计存在的问题与成因 ...........- 24 -
5.1 B 区重点建设项目跟踪审计存在的问题 .....- 24 -
5.1.1 审计法规制度不健全.....- 24 -
5.1.2 项目管理体制不协调.....- 24 -5.1.3 决策阶段审计缺失.........- 25 -
5.1.4 设计阶段审计不到位.....- 25 -
5.1.5 对工程质量及进度的审计不完善 .........- 26 -
5.1.6 竣工结算阶段审计效率低下 .....- 27 -
5.1.7 对中介机构的管理考核不到位 .- 28 -
5.2 B 区重点建设项目跟踪审计存在问题的原因分析 .- 29 -
5.2.1 对跟踪审计
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