全过程跟踪审计在建设项目工程管理中的应用

文章作者：段德敏、陈义强 期刊页码：2022年第24期138页

浏览次数：301次

【摘要】市场经济已成为社会发展的大趋势，工程建设企业之间的市场竞争压力明显加大。其核心目标是将工程造价控制 在预期目标范围内，尽可能节约资金成本，为施工企业的发展保驾护航。全过程跟踪审计是在工程造价管理的基础上发展 起来的，是工程造价管理中的新思路，有效确保造价管理的效率以及质量，更好的推动建筑企业的健康发展。本文对全过 程跟踪审计在建设项目工程管理中的应用进行了深入的分析。

【关键词】全过程跟踪审计；建设项目；工程管理；应用 Application of whole process follow-up audit in construction project management

【Abstract】market economy has become the general trend of social development,and the market competition pressure among engineering construction enterprises has increased significantly.Its core objective is to control the project cost within the expected target range,save the capital cost as much as possible,and escort the development of construction enterprises.The whole process follow-up audit is developed on the basis of project cost management.It is a new idea in project cost management. It can effectively ensure the efficiency and quality of cost management and better promote the healthy development of construction enterprises.This paper deeply analyzes the application of the whole process follow-up audit in the construction project management.

【Key words】whole process follow-up audit;Construction Project;Project management; application

【DOI】10.12334/j.issn.1002-8536.2022.24.034