工程跟蹤審計畢業(yè)論文設(shè)計外文翻譯

1、中國地質(zhì)大學(xué)長城學(xué)院本科畢業(yè)論文外文資料翻譯別:管理科學(xué)與工程系業(yè):工程管理名:t=r.號:026115392015 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, increasing social

2、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 the plant, t

3、he 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 tracking au

4、dit 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 project for con

5、struction 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 rights and i

6、nterests, 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 from the

7、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 irrati onal content.For con struct ion desig n evaluati on.On one of th

8、e major con struct ion p rogram for econo mic an alysis, to see whether the orga ni zatio nal p roblems due to con structi on p roject cost in creased content, and some of the con structi on schedule, p rocess, plan to make reas on able suggesti ons to further op timize the con structi on desig n.P

9、rogress p ayme nt p ayme nt con trol.Accord ing to the p rogress of measureme nt engin eeri ng, p rogress p ayme nts p aid to p artici pate in the p roject con trol, p rogress p ayme nt audits to assist owners and visa in time to the p roject owners report the use of fun ds.Audit and Con trol engin

10、eeri ng desig n cha nges.Engineering design changes to be proposed measurement and assessment, an alysis of the impact of desig n cha nges propo sed cost, multi-protocol cha nges from p referred a p ractical, most econo mical and reas on able cha nges to the p rogram, and estimates the cost of desig

11、 n cha nges may be caused by the in crease or decrease; closely with the owners and sup ervisi on un its to mini mize desig n cha nges occur, and where cha nges occur in the con struct ion, but also in con struct ion before the cha nge, in order to avoid the occurre nee of an eve nt of a claim; to d

12、esig n cha nges and major site supervision Matters record and briefly stated the cause of the change, backgro und, cha nge the time p roduced, p artic ipan ts, p roject locatio n, propo sed un its. Provide detailed and reliable information on completion of settlement; impiementation of design change

13、s track; analysis of the design changes to the respon sible p arty acco un tableSin gle visa for the p roject be measured and evaluati onTo en sure timely visa hidde n works, timely measureme nt, timely assessme nt, the owner promptly drew attention in the construction process, we will send speciali

14、zed personnel to go to the site, to fully grasp the project live, check the hidde n figure, con cealme nt acce ptance records. Check whether the covert p roject visa by desig n un its, sup ervisi on un its, con struct ion un its and other releva nt personnel to the sce ne acce ptance sig nature un t

15、il formalities compi ete, engin eeri ng and as-built drawings included in the settlement agreement before. While con struct ion of visa do you calculate the corres ponding effort to avoid dis pu tes afterwards. Provide inquiry service for major materials procurement. After comp leti on of the p roje

16、ct in accorda nee with the trust of the own ers, I will orga nize a review team to the comp leti on of settleme nt con structi on raised by audit and issue audit rep orts.3 Construction P roject Management Tracking Audit RoleTracking audit runs through the whole process of construction, which is ref

17、lected in the project feasibility study, preparation of audit the estimates, bidding to design drawings comparative economic rationality, preparation of construction drawing budget, project, construction of the design contract terms of the contract review and tentative pricing or armor for material

18、(equipment) inquiry bidding, design changes and economic engineering review visa metering, metering project progress payments audit, 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

19、the settlement is to audit before, during, an extension of the whole process of auditing methods, so that the whole project implementation in a controlled state, can effectively overcome the limitations of post-supervision.Strengthening the design and drawings economically rational argument comparin

20、g the design phase. Tracking audit unit shall assist the construction unit costs low, while focusing on the design, the design of the 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

21、 price control review, while the project tender documents, the relevant provisions of the construction contract cost audit should focus 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 t

22、o complete the job. By tracking the audit, valuation and cost management can better control, supervision and other relevant departments to errors caused the project to make timely corrections and accountability.In the construction process, due to the constraints of geological conditions, etc. are no

23、t visible using functional adjustment factors, design changes are inevitable, change each case has a variety of programs to choose from, audit tracking unit for supervision and construction units proposed design change economic and technical analysis, optimization tips, making basis for the construc

24、tion units.As a follow-up audit unit should grasp a lot of building materials, the actual market price information equipment to help 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 t

25、he project The purpose of cost;For the construction site technical changes and engineering visa, the auditor should be timely and accurate 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

26、exact amount of nuclear difficult part of the project, hidden engineering, auditors must metering site, in order to avoid controversy in the accounts.In control engineering progress payments payments, tracking audit units in accordance with the provisions of core prices, calculate the project cost h

27、as been completed within the scope of the contract payment percentage, made progress billings paid advice, progress billing control of the whole.4 Construction Project Management Tracking Audit Approach And AttentionTo keep track of audit independence, objectivity, fairness impartiality. Pay attenti

28、on to distinguish the audit tracking and project management.To keep track of the coordination of audit work and construction management. 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

29、 audit, decided to track the success of the audit work.Strengthen on-site follow-up audit personnel management and supervision, improve 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 d

30、evelopment of rules and regulations related to the project site constraints auditors and management, construction site management personnel 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 aud

31、it personnel management, including: First, according to various tracking audit services, with corresponding tracking professional auditors. Second track auditor must comply with ethical and abide by an independent, objective and impartial manner, the personal and professional ethics, responsibility,

32、 skill level as an entry site audit assessment indicators. Third, the establishment of self-discipline system. Independent audit strictly enforced discipline and abide by professional ethics. Fourth, the strict implementation of the professionals from the school, the project leader for review, three

33、 quality control person in charge of the technical audit.外文資料翻譯譯文工程跟蹤審計2014 -管理發(fā)展系列跟蹤審計約瑟夫戴瑞隨著我國社會主義市場經(jīng)濟的蓬勃發(fā)展， 人民生活水平的不斷提高， 社會需 求不斷增加， 為保障國民經(jīng)濟又好又快發(fā)展， 國家加大了對基礎(chǔ)設(shè)施建設(shè)的投入 力度，為滿足社會用電加大的需求， 電廠作為一項基礎(chǔ)設(shè)施正在不斷地建造。 但 是，在電廠的建設(shè)過程的各個階段， 各職能部門難免會發(fā)生操作不規(guī)范、 資金使 用不當?shù)冗`反行業(yè)規(guī)定的現(xiàn)象， 為規(guī)避或者將發(fā)生違規(guī)的現(xiàn)象降到最低， 就需要 對建設(shè)進行跟蹤審計。1 工程跟蹤審計定義

34、建設(shè)項目跟蹤審計， 是指獨立的審計機構(gòu)和審計人員 （含配合審計部門協(xié)審 的社會中介機構(gòu)和專業(yè)人員） 運用審計技術(shù)， 依據(jù)國家的有關(guān)法律、 法規(guī)和制度 規(guī)范，對建設(shè)項目從投資立項到竣工交付使用各階段經(jīng)濟管理活動的真實、 合法、 效益進行審查、監(jiān)督、分析和評價的過程。 目的是有效控制和真實反映工程造價， 維護合法權(quán)益，完善建設(shè)項目管理，提高投資效益。2 工程跟蹤審計主要內(nèi)容工程施工階段是整個項目建設(shè)過程中時間跨度最長、 變化最多的階段。 為此 將從以下幾個方面進行審計與控制：參與施工圖紙會審。了解施工圖紙變更情況，做到心中有數(shù)，并對圖紙會審內(nèi)容進行造價評估， 對于其中不合理的內(nèi)容提出參考意見。對施

35、工組織設(shè)計進行評估。 對其中的主要施工方案進行經(jīng)濟分析， 查看有無因施工組織問題而增加工程 造價的內(nèi)容，并對一些施工進度、工藝、方案提出合理化建議，進一步優(yōu)化施工 組織設(shè)計。工程進度款支付控制。根據(jù)工程進度進行工程計量， 參與工程進度款支付控制， 協(xié)助業(yè)主審核工程 進度款并進行簽證，及時向業(yè)主報告項目的資金使用情況。工程設(shè)計變更的審計與控制。 對擬進行的工程設(shè)計變更進行計量與評估， 分析擬進行的設(shè)計變更對造價的 影響，從多方案變更中優(yōu)選出實際可行、 最經(jīng)濟合理的變更方案， 并測算出設(shè)計 變更可能造成的費用上的增減； 和業(yè)主以及監(jiān)理單位密切合作， 盡量減少設(shè)計變 更的發(fā)生， 確需在施工中發(fā)生變更

36、的， 也要在施工之前變更， 以避免索賠事件的 發(fā)生；對設(shè)計變更進行現(xiàn)場監(jiān)督和重大事項記錄，并簡要載明變更產(chǎn)生的原因、 背景、變更產(chǎn)生的時間，參與人、工程部位、提出單位等。為竣工結(jié)算提供詳實 可靠的資料； 對設(shè)計變更實施過程進行跟蹤； 對設(shè)計變更進行分析， 以便追究責 任方的責任對工程簽證單進行計量與評估 為保證隱蔽工程的及時簽證、及時計量、及時評估、及時提請業(yè)主注意，在 工程的施工過程中， 我們將派出專門人員深入工地， 全面掌握工程實況， 檢查隱 蔽圖、隱蔽驗收記錄。檢查隱蔽工程簽證是否由設(shè)計單位、監(jiān)理單位、建設(shè)單位 等有關(guān)人員到現(xiàn)場驗收簽字， 直到手續(xù)完整、工程量與竣工圖一致方可列入結(jié)算。

37、做到簽證在施工的同時就計算相應(yīng)工作量，以有效避免事后糾紛。為重大材料采購提供詢價服務(wù)工程結(jié)算審計 工程竣工后按照業(yè)主的委托 , 我所將組織審核小組對施工方提出的竣工結(jié) 算進行審核，并出具審核報告。3 建設(shè)工程管理跟蹤審計的作用跟蹤審計始終貫穿于工程建設(shè)的全過程， 即體現(xiàn)在工程可行性研究立項、 概 算的編制審核， 到圖紙設(shè)計的經(jīng)濟合理性比較、 施工圖預(yù)算的編制、 工程的招標 投標、各項設(shè)計合同施工合同條款的審核以及暫定價或甲供材料 （設(shè)備） 的詢價 招標采購、 工程設(shè)計變更及經(jīng)濟簽證的計量審核、 工程進度款的計量審核、 工程 結(jié)算的初審等等內(nèi)容上， 對所需全部工程費用的確定、 控制、 監(jiān)督和管理

38、的全過 程。是將事后結(jié)算審計向事前、事中、全過程延伸的一種審計方法，使整個工程 實施處于受控狀態(tài)，能有效地克服事后監(jiān)督的局限性。加強設(shè)計階段的設(shè)計方案和圖紙經(jīng)濟合理性比較論證。 跟蹤審計單位應(yīng)協(xié)助 建設(shè)單位在注重設(shè)計費用高低的同時， 對設(shè)計單位的設(shè)計方案、 圖紙是否經(jīng)濟合 理進行論證，從設(shè)計源頭上控制好工程造價。要重點對工程量清單、 招標控制價的編制進行審核， 同時對工程的招標文件、 施工合同的有關(guān)造價條款要重點審核。通過跟蹤審計， 有利于彌補工程監(jiān)理對投資控制管理不足的缺陷， 促進監(jiān)理 恪盡職守，完成本職工作。 通過跟蹤審計， 可以對造價計價和管理進行更好的控 制，對監(jiān)理等其他有關(guān)部門對工程造成的差錯進行及時改正和追究。在工程施工過程中，由于受地質(zhì)條件、使用功能調(diào)整等等不可見因素的制約， 設(shè)計變更是不可避免的， 每種情況的變更均有多種方案可供選擇， 跟蹤審計單位 針對監(jiān)理和施工單位提出的設(shè)計變更進行經(jīng)濟技術(shù)分析， 提出優(yōu)化建議， 為建設(shè) 單位提供決策依據(jù)。作為跟蹤審計單位，應(yīng)及時掌握大量建筑材料、設(shè)備的實際市場價格信息， 較為準確地幫助建設(shè)單位通過詢價、 招標或競爭性談判方式來確定合理的材料和 設(shè)備價格，從而達到控制或降低工程造價的目的；對于施工現(xiàn)場的技術(shù)變更和工程簽證，跟蹤審計人員要及時準確核量計價， 及時辦理書面簽證手續(xù)， 作為竣工決算依據(jù)，