工程跟踪审计--外文翻译学位论文.doc

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1、 中国地质大学长城学院本科毕业论文外文资料翻译系 别： 管理科学与工程系 专 业： 工程管理 姓 名： 学 号： 02611539 2015 年 03月 03日外文原文Project Tracking Audit2014 -management for development series Tracking Audit.Joseph DuranWith the rapid development of Chinas socialist market economy, the continuous improvement of peoples living standards, increasi

2、ng social demand for the protection of sound and fast economic development, the state has increased its investment in infrastructure, in order to meet the social power increased demand for power plants as an infrastructure is constantly built. However, at all stages of the construction process of th

3、e plant, the functional departments will inevitably occur operations are not standardized, improper use of funds and other violations of trade regulations, to circumvent or minimize the phenomenon of violations occur, we need construction audit tracking.1 Project Tracking AuditConstruction project t

4、racking audit refers to an independent audit institutions and auditors (including the trial of the Association with the audit department of social agencies and professionals) use of audit techniques, in accordance with relevant national laws, regulations and rules and norms, from an investment proje

5、ct for construction projects completion of delivery to the various stages of economic management activities real, legitimate, benefits review, monitoring, analysis and evaluation process. The purpose is to effectively control and a true reflection of the project cost, and safeguard the legitimate ri

6、ghts and interests, improve construction project management, and improve investment efficiency.2 Project Tracking Audit Main ContentConstruction phase of the project is the construction of the entire project during the longest time span, the largest change in phase. To this end the following aspects

7、 from the audit and control:Mixed involved in the construction drawings.Understand construction drawings to change the situation, be aware of, and drawings joint hearing to assess the cost of content, for which made reference to the views irrational content.l For construction design evaluation.On on

8、e of the major construction program for economic analysis, to see whether the organizational problems due to construction project cost increased content, and some of the construction schedule, process, plan to make reasonable suggestions to further optimize the construction design.l Progress payment

9、 payment control.According to the progress of measurement engineering, progress payments paid to participate in the project control, progress payment audits to assist owners and visa in time to the project owners report the use of funds.Audit and Control engineering design changes.Engineering design

10、 changes to be proposed measurement and assessment, analysis of the impact of design changes proposed cost, multi-protocol changes from preferred a practical, most economical and reasonable changes to the program, and estimates the cost of design changes may be caused by the increase or decrease; cl

11、osely with the owners and supervision units to minimize design changes occur, and where changes occur in the construction, but also in construction before the change, in order to avoid the occurrence of an event of a claim; to design changes and major site supervision Matters record and briefly stat

12、ed the cause of the change, background, change the time produced, participants, project location, proposed units. Provide detailed and reliable information on completion of settlement; implementation of design changes track; analysis of the design changes to the responsible party accountablel Single

13、 visa for the project be measured and evaluationTo ensure timely visa hidden works, timely measurement, timely assessment, the owner promptly drew attention in the construction process, we will send specialized personnel to go to the site, to fully grasp the project live, check the hidden figure, co

14、ncealment acceptance records. Check whether the covert project visa by design units, supervision units, construction units and other relevant personnel to the scene acceptance signature until formalities complete, engineering and as-built drawings included in the settlement agreement before. While c

15、onstruction of visa do you calculate the corresponding effort to avoid disputes afterwards. Provide inquiry service for major materials procurement. After completion of the project in accordance with the trust of the owners, I will organize a review team to the completion of settlement construction

16、raised by audit and issue audit reports.3 Construction Project Management Tracking Audit RoleTracking audit runs through the whole process of construction, which is reflected in the project feasibility study, preparation of audit the estimates, bidding to design drawings comparative economic rationa

17、lity, preparation of construction drawing budget, project, construction of the design contract terms of the contract review and tentative pricing or armor for material (equipment) inquiry bidding, design changes and economic engineering review visa metering, metering project progress payments audit,

18、 on preliminary engineering and much more settled, all the required determine the cost of the project, control, supervision and management of the entire process. After the settlement is to audit before, during, an extension of the whole process of auditing methods, so that the whole project implemen

19、tation in a controlled state, can effectively overcome the limitations of post-supervision.Strengthening the design and drawings economically rational argument comparing the design phase. Tracking audit unit shall assist the construction unit costs low, while focusing on the design, the design of th

20、e unit design, drawings demonstrate whether the economy is reasonable, good control of the project cost from the design source.To focus on BOQ preparation of the tender price control review, while the project tender documents, the relevant provisions of the construction contract cost audit should fo

21、cus on.By tracking the audit will help make up for the lack of project supervision of investment management deficiencies, and promote supervision fulfill their duties to complete the job. By tracking the audit, valuation and cost management can better control, supervision and other relevant departme

22、nts to errors caused the project to make timely corrections and accountability.In the construction process, due to the constraints of geological conditions, etc. are not visible using functional adjustment factors, design changes are inevitable, change each case has a variety of programs to choose f

23、rom, audit tracking unit for supervision and construction units proposed design change economic and technical analysis, optimization tips, making basis for the construction units.As a follow-up audit unit should grasp a lot of building materials, the actual market price information equipment to help

24、 build a more accurate unit through inquiry, bidding or competitive negotiation to determine a reasonable price of materials and equipment, so as to control or reduce the project The purpose of cost;For the construction site technical changes and engineering visa, the auditor should be timely and ac

25、curate tracking of nuclear volume pricing, written in time for visa formalities, as the completion of final accounts basis, especially for the future settlement of the exact amount of nuclear difficult part of the project, hidden engineering, auditors must metering site, in order to avoid controvers

26、y in the accounts.In control engineering progress payments payments, tracking audit units in accordance with the provisions of core prices, calculate the project cost has been completed within the scope of the contract payment percentage, made progress billings paid advice, progress billing control

27、of the whole.4 Construction Project Management Tracking Audit Approach And AttentionTo keep track of audit independence, objectivity, fairness impartiality. Pay attention to distinguish the audit tracking and project management.To keep track of the coordination of audit work and construction managem

28、ent. Do active service, actively cooperate.Choose a good follow-up audit units, while based on the choice of a good follow-up audit team, the key is to do the follow-up audit, decided to track the success of the audit work.Strengthen on-site follow-up audit personnel management and supervision, impr

29、ove the overall quality and comprehensive on-site tracking service level auditors. This mainly includes two aspects. On the one hand the construction unit through the development of rules and regulations related to the project site constraints auditors and management, construction site management pe

30、rsonnel stationed parties conduct their supervision. More importantly, on the other hand is the follow-up audit units to strengthen the presence of the project site audit personnel management, including: First, according to various tracking audit services, with corresponding tracking professional au

31、ditors. Second track auditor must comply with ethical and abide by an independent, objective and impartial manner, the personal and professional ethics, responsibility, skill level as an entry site audit assessment indicators. Third, the establishment of self-discipline system. Independent audit str

32、ictly enforced discipline and abide by professional ethics. Fourth, the strict implementation of the professionals from the school, the project leader for review, three quality control person in charge of the technical audit. 外文资料翻译译文工程跟踪审计2014管理发展系列跟踪审计约瑟夫戴瑞随着我国社会主义市场经济的蓬勃发展，人民生活水平的不断提高，社会需求不断增加，为保

33、障国民经济又好又快发展，国家加大了对基础设施建设的投入力度，为满足社会用电加大的需求，电厂作为一项基础设施正在不断地建造。但是，在电厂的建设过程的各个阶段，各职能部门难免会发生操作不规范、资金使用不当等违反行业规定的现象，为规避或者将发生违规的现象降到最低，就需要对建设进行跟踪审计。1 工程跟踪审计定义建设项目跟踪审计，是指独立的审计机构和审计人员（含配合审计部门协审的社会中介机构和专业人员）运用审计技术，依据国家的有关法律、法规和制度规范，对建设项目从投资立项到竣工交付使用各阶段经济管理活动的真实、合法、效益进行审查、监督、分析和评价的过程。目的是有效控制和真实反映工程造价，维护合法权益，完

34、善建设项目管理，提高投资效益。2 工程跟踪审计主要内容工程施工阶段是整个项目建设过程中时间跨度最长、变化最多的阶段。为此将从以下几个方面进行审计与控制： l 参与施工图纸会审。了解施工图纸变更情况，做到心中有数，并对图纸会审内容进行造价评估，对于其中不合理的内容提出参考意见。 对施工组织设计进行评估。对其中的主要施工方案进行经济分析，查看有无因施工组织问题而增加工程造价的内容，并对一些施工进度、工艺、方案提出合理化建议，进一步优化施工组织设计。 l 工程进度款支付控制。根据工程进度进行工程计量，参与工程进度款支付控制，协助业主审核工程进度款并进行签证，及时向业主报告项目的资金使用情况。 l 工

35、程设计变更的审计与控制。对拟进行的工程设计变更进行计量与评估，分析拟进行的设计变更对造价的影响，从多方案变更中优选出实际可行、最经济合理的变更方案，并测算出设计变更可能造成的费用上的增减；和业主以及监理单位密切合作，尽量减少设计变更的发生，确需在施工中发生变更的，也要在施工之前变更，以避免索赔事件的发生；对设计变更进行现场监督和重大事项记录，并简要载明变更产生的原因、背景、变更产生的时间，参与人、工程部位、提出单位等。为竣工结算提供详实可靠的资料；对设计变更实施过程进行跟踪；对设计变更进行分析，以便追究责任方的责任l 对工程签证单进行计量与评估 为保证隐蔽工程的及时签证、及时计量、及时评估、及

36、时提请业主注意，在工程的施工过程中，我们将派出专门人员深入工地，全面掌握工程实况，检查隐蔽图、隐蔽验收记录。检查隐蔽工程签证是否由设计单位、监理单位、建设单位等有关人员到现场验收签字，直到手续完整、工程量与竣工图一致方可列入结算。做到签证在施工的同时就计算相应工作量，以有效避免事后纠纷。l 为重大材料采购提供询价服务 l 工程结算审计 工程竣工后按照业主的委托, 我所将组织审核小组对施工方提出的竣工结算进行审核，并出具审核报告。3建设工程管理跟踪审计的作用跟踪审计始终贯穿于工程建设的全过程，即体现在工程可行性研究立项、概算的编制审核，到图纸设计的经济合理性比较、施工图预算的编制、工程的招标投标

37、、各项设计合同施工合同条款的审核以及暂定价或甲供材料（设备）的询价招标采购、工程设计变更及经济签证的计量审核、工程进度款的计量审核、工程结算的初审等等内容上，对所需全部工程费用的确定、控制、监督和管理的全过程。是将事后结算审计向事前、事中、全过程延伸的一种审计方法，使整个工程实施处于受控状态，能有效地克服事后监督的局限性。 加强设计阶段的设计方案和图纸经济合理性比较论证。跟踪审计单位应协助建设单位在注重设计费用高低的同时，对设计单位的设计方案、图纸是否经济合理进行论证，从设计源头上控制好工程造价。 要重点对工程量清单、招标控制价的编制进行审核，同时对工程的招标文件、施工合同的有关造价条款要重点

38、审核。 通过跟踪审计，有利于弥补工程监理对投资控制管理不足的缺陷，促进监理恪尽职守，完成本职工作。通过跟踪审计，可以对造价计价和管理进行更好的控制，对监理等其他有关部门对工程造成的差错进行及时改正和追究。 在工程施工过程中，由于受地质条件、使用功能调整等等不可见因素的制约，设计变更是不可避免的，每种情况的变更均有多种方案可供选择，跟踪审计单位针对监理和施工单位提出的设计变更进行经济技术分析，提出优化建议，为建设单位提供决策依据。 作为跟踪审计单位，应及时掌握大量建筑材料、设备的实际市场价格信息，较为准确地帮助建设单位通过询价、招标或竞争性谈判方式来确定合理的材料和设备价格，从而达到控制或降低工

39、程造价的目的；对于施工现场的技术变更和工程签证，跟踪审计人员要及时准确核量计价，及时办理书面签证手续，作为竣工决算依据，特别是对于在将来结算中准确核量有困难的分部分项工程、隐蔽工程，审计人员要现场计量，以免在决算中争议。在控制工程进度款支付方面，跟踪审计单位按规定进行核价，计算已完成工程造价，在合同约定付款比例范围内，提出工程进度款支付意见，从总体上控制工程进度款的支付。 4 建设工程管理跟踪审计方法及注意点要保持跟踪审计工作的独立性、客观性、公平公正性。要注意跟踪审计与项目管理的区分问题。 要保持跟踪审计工作与工程建设管理的协调性。做到主动服务，积极配合。 选择一个好的跟踪审计单位，同时在此

40、基础上选择一个好的跟踪审计服务团队，是做好跟踪审计、决定跟踪审计工作成败的关键。 加强对现场跟踪审计人员的管理和监督，提高现场跟踪审计人员的综合素质和综合业务水平。这主要包括两方面。 一方面建设单位通过制定相关的规章制度对项目现场的审计人员进行约束和管理，建设方派驻的现场管理人员对其行为进行监督。 更重要另一方面就是跟踪审计单位加强对派驻项目现场审计人员的管理，主要包括：一是根据各个不同的跟踪审计业务，配备相应专业的跟踪审计人员。 二是跟踪审计人员必须遵守职业道德规范，恪守独立、客观、公正的原则，把个人职业道德、责任心、技术水平作为进入现场审计的考核指标。 三是建立廉洁自律制度。严格执行审计廉政纪律，恪守职业道德。 四是严格执行专业人员自校、项目负责人复核、技术负责人审核的三级质量控制度。