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随着市场经济的发展以及工程建设管理逐步规范,建设工程审计的作用越来越突出,也越来越受到各建设单位的重视。为了更好地发挥军队工程建设经费的投资效益和进一步规范工程建设程序,本文提出工程项目审计应突出工程竣工结算审计这个重点,应抓住工程招标组织管理、合同签订及执行、工程变更管理、甲供材料采购与核算等环节,针对上述几个方面,分别指出了存在的常见问题、审计工作中应把握的重点。
With the development of market economy and the gradual standardization of construction management, the role of construction auditing becomes more and more prominent, and more and more attention has been paid by various construction units. In order to give better play to the investment benefits of military construction funds and to further standardize the project construction process, this paper puts forward that project audit should highlight the focus of project completion audit, we should seize the project bidding organization and management, contract execution and execution, project change management, A for the procurement and accounting materials and other sectors, for the above aspects, respectively, pointed out the common problems, the audit should focus on the work.