政府投资项目施工前各阶段重点智能化审计研究

发布时间：2018-06-10 17:04

本文选题：政府投资项目 + 全过程跟踪审计　；参考：《重庆大学》2005年博士论文

【摘要】： 由于建设项目资金流动主要集中于工程施工直至竣工结算整个过程中,加上其他一些客观因素,在很长一段时间内,注重于施工过程及竣工结算过程审计的思想一直主导着政府投资项目审计工作。已完成的政府投资项目绩效审计结果显示,政府投资项目投资效率低下的问题十分严重,令人担忧。这与忽视工程项目施工前各阶段重点的审计不无干系。要求对政府投资项目施工前各阶段跟踪审计的呼声越来越高,并逐渐得以重视。政府为了应对这种局面,颁布了相关的审计条例,要求对重点投资项目进行全过程跟踪审计,这为政府投资项目审计指明了方向。但由于理论的欠缺、经验的不足和其他一些客观存在的问题,如政府投资项目扩大和基建审计人员不足的矛盾,审计技术手段落后等问题,致使政府投资项目全过程跟踪审计迟迟得不到实质性的开展,即使实行了,也是走走形式,履行程序罢了,起不到真正的审计监督作用,反而增加了审计人员的风险。因此,施工前各阶段重点审计能否得以顺利实施仍是审计工作中首先必须解决的重要课题。针对这种情况,文中收集了大量的政府投资项目审计案例数据,通过对审计案例数据统计分析,得出了目前我国政府投资项目投资绩效普遍不佳的结论,论证了政府投资项目施工前各阶段重点审计的必要性;文中采用数理统计方法、FTA方法、寻租理论、微观经济理论和神经网络集成智能算法等理论和方法系统地对影响政府投资项目投资绩效的事前关键阶段—决策阶段、设计阶段和招标阶段的全过程跟踪审计重点进行了研究。文中收集了深圳市某区1000多个政府投资项目审计案例数据,对政府投资项目的总体绩效进行了分析,得出了政府投资项目投资绩效普遍不佳的结论。通过施工全过程跟踪审计,对施工过程中签证费用的构成进行分析,论证了政府投资项目造价高于社会平均市场价的主要原因不是施工过程中控制不严,而是前期工作失误造成的资金失控。对政府投资项目前期各阶段审计结果的统计分析表明,不按建设程序办事等违规现象在前期各阶段中普遍存在,从而进一步论证了政府投资项目前期决策阶段、设计阶段和招标阶段跟踪审计的必要性,论证了应从这几个阶段中的重点进行审计,达到提高投资绩效的目的。文中论述了在政府投资项目施工前各阶段重点审计中应用专家系统——神经网络集成智能算法审计的可行性和必要性。论述了神经网络智能算法独有的高度
[Abstract]:Because the capital flow of construction projects is mainly concentrated in the whole process of project construction up to completion and settlement, plus some other objective factors, in a very long period of time, The idea of paying attention to the audit of construction process and completion settlement process has been dominating the audit work of government investment project. The results of the completed performance audit of government investment projects show that the inefficiency of government investment projects is very serious and worrying. This is related to the neglect of the key stages of the project before construction. The demand for government-invested projects to follow up each stage before construction is more and more high, and gradually paid attention to. In order to deal with this situation, the government issued the relevant audit regulations, which required the whole process of tracking audit of key investment projects, which pointed out the direction for the audit of government investment projects. However, due to the lack of theory, the lack of experience and some other objective problems, such as the contradiction between the expansion of government investment projects and the shortage of auditors in capital construction, and the backwardness of auditing techniques, As a result, the whole process of government investment projects tracking audit has not been carried out substantially, even if it has been implemented, it is also a form of walking, performing procedures, can not play the role of real audit supervision, but increased the risk of auditors. Therefore, whether the key audit can be carried out smoothly in each stage before construction is still an important issue that must be solved first in the audit work. In view of this situation, this paper collects a large number of audit case data of government investment projects, through the statistical analysis of audit case data, draws the conclusion that the investment performance of government investment projects in our country is generally poor at present. This paper demonstrates the necessity of key audit in every stage before the construction of government investment projects, and adopts mathematical statistics method and FTA method, rent-seeking theory, etc. The theories and methods such as microeconomic theory and neural network integrated intelligent algorithm systematically affect the investment performance of government investment projects in the key stage in advance-decision-making stage. In this paper, the audit data of more than 1000 government investment projects in a certain district of Shenzhen are collected, and the overall performance of government investment projects is analyzed. This paper draws the conclusion that the investment performance of government investment projects is generally poor. By tracking and auditing the whole process of construction, this paper analyzes the composition of visa cost in construction process, and proves that the main reason why the cost of government investment project is higher than the average market price of society is not the lax control during the construction process. It is the failure of the previous work caused by the funds out of control. The statistical analysis of the audit results of the earlier stages of the government investment projects shows that irregularities such as failure to act according to the construction procedures are common in the earlier stages, thus further demonstrating the early decision-making stage of the government investment projects. The necessity of following up the audit in the design stage and the bidding stage is demonstrated, and it is demonstrated that the audit should be carried out from the key points in these stages. This paper discusses the feasibility and necessity of applying expert system-neural network integrated intelligent algorithm audit in key audit of government investment projects before construction. The unique height of neural network intelligent algorithm is discussed.
【学位授予单位】：重庆大学
【学位级别】：博士
【学位授予年份】：2005
【分类号】：F239.6

【引证文献】