| 浅谈施工企业经济效益审计的技术方法 |
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| 引用本文： | 甘剑. 浅谈施工企业经济效益审计的技术方法[J]. 交通标准化, 2008, 0(8): 158-161. DOI: 10.3869/j.issn.1002-4786.2008.08.058 |
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| 作者姓名： | 甘剑 |
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| 作者单位： | 广西壮族自治区公路桥梁工程总公司监察审计部,广西,南宁,530001 |
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| 摘 要： | 建筑施工行业的性质决定了工程施工项目的分散性必然使施工成本控制难度大大提高，风险也大大增加。一直以来，远离公司总部的项目工程管理都是建筑施工企业管理中的弱点、难点。如何开展工程项目效益审计以促进企业降低成本、提高经济效益是施工企业内部审计部门所面临的重要课题。
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| 关 键 词： | 施工企业 效益审计 评价 |
Discussion on Technical Methods of Economic Benefit Audit of Construction Enterprise |
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| GAN Jian. Discussion on Technical Methods of Economic Benefit Audit of Construction Enterprise[J]. Communications Standardization, 2008, 0(8): 158-161. DOI: 10.3869/j.issn.1002-4786.2008.08.058 |
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| Authors: | GAN Jian |
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| Affiliation: | GAN Jian (Supervision ＆ Audit Office, Guangxi Road ＆ Bridge Engineering Corporation, Nanning 530001, China) |
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| Abstract: | The character of architecture construction industry determines that the decentralization of engineering projects makes the construction cost control more difficult and the risk greater. Project management which is far from company headquarters is always the weakness and difficulty of the management of construction enterprises. How to develop benefit audit of engineering projects to make enterprises reduce cost and add economic benefit is an important task that the audit offices of construction enterprises are faced with. |
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| Keywords: | construction enterprise benefit audit evaluation |
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