由工程建设项目招投标审计引起的思考

招投标是在市场经济条件下进行工程建设、货物买卖、财产出租、中介服务等经济活动的一种竞争形式和交易方式,是引入竞争机制订立合同(契约)的一种法律形式;是依据技术经济的评价方法和市场经济的竞争机制,实施规范化的程序以择优选择的市场行为。审计署在"十二五"审计工作发展规划固定资产审计中指出,进一步加大对工程招投标、设备材料采购、资金管理使用和工程质量管理等重点环节的审计力度。工程施工招投标审计,就是对建设工程施工招投标活动全过程的真实性、合规性和有效性进行的审查、监督、评价。     

关于加强建设工程投资项目内部审计管理的建议

从加强建设工程投资项目内部审计管理出发，在建设工程投资项目的内部审计组织形式和管理模式方面进行探讨，以促进建设工程投资项目内部审计工作再上新台阶。     

工程项目投资管理审计方法的探讨

介绍了工程项目管理的程序,对工程建设项目各阶段审计工作的重点内容进行探讨,提出了适合内部工程审计的工作方法。     

基于“免疫系统”理论的金属投资项目设计审计

金属投资项目的设计审计是确保项目造价成本的决定性因素,本文以"免疫系统"为理论研究基础,对我国金属投资项目设计审计工作进行深入分析,基于免疫系统"理论的金属投资项目设计审计,能够实现金融稳定发展,保障金融安全发展,具有很好的审计管理功能。     

浅谈建筑工程造价的全过程审计

建筑工程跟踪审计工作必须始终紧紧围绕"经济活动"这个主题,在建筑工程造价控制与管理的各个环节中充分发挥监督作用,促进建设单位强化管理意识、完善管理制度、改进管理方法等,使工程建设投资达到最佳的经济性、效率性、效果性.     

浅谈内部审计项目的质量控制

内部审计是企业管理中的一个重要的组成部分，它通过对企业内部经济活动的监督与评价，帮助企业堵塞漏洞，增收节支，加强管理，提高经济效益，而审计目标能否实现，将取决于审计质量的高低。而审计质量是审计工作的生命线，是有效完成审计任务、降低审计风险、提高审计效益的保证。本文从审计工作各环节进行全方位、全过程的质量管理和控制方面，分析了如何进行有效的审计质量控制，达到服务于企业管理，最大限度地发挥内部审计的作用。     

浅谈全过程工程造价跟踪审计的实施方案

工程造价跟踪审计是国家审计部门对建设工程项目的造价实行全过程监督和控制的重要经济管理活动.以往的工程造价审计都是在工程完工后进行的,这种审计带有严重的滞后性,也给审计工作带来了极大的难度,本文针对建设工程全过程工程造价跟踪审计做以简要的分析.     

济钢内部审计卓越绩效模式的构建

以济钢内部审计工作为研究对象,并在其中构建卓越绩效模式。构建中,注重过程管理审计,强调审前调研、事中管控、事后考评;关注组织绩效的测量与分析;内部审计工作全面贯彻"以人为本"思想;创建与卓越绩效模式相适应的审计文化;在持续改进中实现内部审计的理念、管理、业务建设、服务水平创新。     

如何做好基建项目的审计

加强工程建设管理,能提高竣工决算质量,有效地控制投资规模,维护合法权益。进行基建维修结算审计是一项时间周期较长,影响因素多的工作。对基建工程造价的有效控制是业主和施工单位十分关注的问题,审计部门主要承担复审的任务,同工程结算审核有一定的区别,有一定的审计工作程序,对工程项目立项前准备阶段、开工前、项目施工过程、项目竣工验收、项目竣工决算的全过程进行审计,由于涉及面广,审计的风险贯穿始终,要做好基建项目的审计有一定难度。     

浅议企业审计文化建设

现代企业内部审计发展的一个具有根本意义的表现就是企业审计工作与企业审计文化的"一体化",企业审计文化是推动企业内部审计发展的一种强大驱动力,也就是说,企业内部审计的发展战略要注重企业审计文化的研究开发及分析考察企业审计文化对企业内部审计工作的影响,这样才能使企业内部审计工作跟上企业发展的步伐.     

工业建筑工程最低价中标存在的问题及应对策略

工业建筑工程招标中采取的最低价中标,具有降低工程投资、评标过程操作简便等特点,但在具体实践中,存在可能导致施工企业亏损、工程质量低劣、工程造价失控、工程拖期等问题。应对策略上重点采取按相关法律规定合理确定最低价、做好投标企业的资格审查、正确评标、强化工程实施中的监管和竣工后的工程结算等工作。     

Single versus Multiple Prime Contracting

Policies regarding public building construction affect the interests of taxpayers, construction authorities, general contractors, specialty contractors, and other stakeholders. At the state level, the debate as to the optimal form such policies should take has become an ongoing struggle among competing interests. This study presents a systematic analysis of the main issues regarding single versus multiple prime contracting with the purpose of providing objective data to illuminate the debate. A statistical analysis of project bids and final costs from a national sample of state construction projects reveals that public construction projects organized with multiple prime contracts tend to have 5% less direct costs than projects using a single prime contractor. Moreover, approximately 80% of these savings are attributable to lower bid costs for multiple prime projects. The results of this study are in agreement with theoretical bidding models and efficient risk allocation models. Theoretical bidding models suggest that, in the absence of disruptions, multiple prime projects should have lower direct costs than single prime jobs. Efficient cost allocation models suggest that when specialty contractors do not bear the risks associated with the single prime contracting method (e.g., bid shopping and payment delays) they are willing to lower their bids, and forego the premium they would normally charge in response to such risks, as seems to be the case in multiple prime jobs.     

Contractor’s Opportunistic Bidding Behavior and Equilibrium Price Level in the Construction Market

The competitive bidding system has been to blame for abnormally low bids, which are considered as one of the main causes of poor project quality. Previous studies have regarded the pricing of bidders as an optimum decision based on contractor’s cost and market competition level. However, the sell to produce characteristic of construction projects may induce contractors to offer a low bid and then make up the amount initially sacrificed from beyond-contractual reward (BCR) gained through cutting corners and claims. System dynamics was adopted in this study to develop a contractor’s pricing model with consideration of the dimensions of cost, market competition, and BCR. The model was then examined by statistical analysis of data collected from 44 highway projects in Taiwan. It was found that the equilibrium market price is significantly associated with BCR, which is assumed to be determined by the strictness of the owner’s construction management, including both soundness of contract and tightness in construction supervision. Research results suggest that contractors divide the market into different segments according to the owner’s strictness of construction management and the equilibrium price level of each market segment varies. The price level for projects with a strict owner is remarkably higher than for those with relatively less strict owners. Improvement in the construction management system of projects is crucial to lower the possibility that contractors gain BCR and do opportunistic bidding, and to further enhance project quality.     

Optimum Planning of Highway Construction under A + B Bidding Method

In recent years, many departments of transportation in the United States have started to apply the A + B bidding method in highway projects in order to reduce construction time and minimize its associated traffic congestion and adverse impact on local economies. The application of this method places an increased pressure on contractors to minimize both the time and cost of highway construction. This paper presents a practical model for optimizing resource utilization in highway projects that utilize the A + B bidding method. The model is designed to minimize the total combined bid by identifying the optimum crew formation and the optimum level of crew work continuity for each activity in the project. The model is developed using a dynamic programming formulation and is incorporated in a Windows application that provides a user-friendly interface to facilitate the optimization analysis. An application example of a highway project is analyzed to illustrate the use of the model and to demonstrate its capabilities.     

Management and Construction of the Three Gorges Project

The owner-responsibility system is conducted for implementation of the Three Gorges Project (TGP). For the construction management of the project, the contracting system, the contract administration system, and the construction supervision system are executed for the project management. Contractors for civil projects are determined through bidding and contracting. The permanent equipment and construction materials are purchased through bidding. Some of large-sized construction machines and mechanical and electrical equipment are procured by the international competitive bids. Qualified engineers from qualified engineering bodies, scientific research organizations, and construction companies are selected for the construction supervision. This paper covers the construction of the TGP in some detail, particularly the main dam structure, diversion work, the construction program, and management, project cost, and financing.     

建设项目应注重技术创新和管理创新

建设项目关系到企业的发展 ,为做好建设项目的技术创新和管理创新工作 ,应坚持高起点、高效益、低投资 ,实行科学管理 ,并应积极建立建设项目知识产权。     

济钢20000m~3/h制氧机工程投资控制

济钢采取加强设计方案审查、实行项目经理负责制、无标底招标等措施 ,对 2 0 0 0 0m3/h制氧机工程进行全过程投资控制 ,从而节省了工程投资 ,确保了项目工期及质量。同时提出了加强制度建设 ,采用工程总承包方式等对投资进行有效控制的新思路     

浅议投资项目的造价控制

投资项目的造价控制贯穿于建设项目管理的全过程,有效控制建设项目的造价成本,以合理的投资建设出合格项目,对维护集团公司的经济利益和提高资金的使用效果有十分重要的实际意义。