摘(zhai)要(yao)：工(gong)(gong)(gong)(gong)(gong)程項(xiang)(xiang)目(mu)審計是確(que)保(bao)工(gong)(gong)(gong)(gong)(gong)程項(xiang)(xiang)目(mu)經費科學合理使(shi)用的重要(yao)保(bao)證，但傳統的事后審計已(yi)不(bu)能適應(ying)當前(qian)工(gong)(gong)(gong)(gong)(gong)程項(xiang)(xiang)目(mu)審計要(yao)求，因此(ci)，本文針對工(gong)(gong)(gong)(gong)(gong)程項(xiang)(xiang)目(mu)跟蹤審計的含義以及如何實施進(jin)行(xing)了研究，以期從工(gong)(gong)(gong)(gong)(gong)程項(xiang)(xiang)目(mu)的前(qian)期準備、現場施工(gong)(gong)(gong)(gong)(gong)、竣工(gong)(gong)(gong)(gong)(gong)決(jue)算(suan)等(deng)環節(jie)，實現工(gong)(gong)(gong)(gong)(gong)程項(xiang)(xiang)目(mu)事前(qian)、事中、事后全程審計。

關鍵詞：跟蹤審計；實施(shi)；重點(dian)

長(chang)期(qi)以(yi)來，工程(cheng)(cheng)項(xiang)(xiang)(xiang)目審計(ji)往往只是對(dui)工程(cheng)(cheng)項(xiang)(xiang)(xiang)目竣工驗(yan)收(shou)后的(de)工程(cheng)(cheng)結(jie)算(suan)進(jin)行審計(ji)，可這種事后的(de)結(jie)算(suan)審計(ji)無法對(dui)工程(cheng)(cheng)項(xiang)(xiang)(xiang)目進(jin)行全過程(cheng)(cheng)監控(kong)，在整(zheng)個(ge)建設(she)期(qi)內任何(he)一個(ge)環(huan)(huan)節(jie)的(de)失誤都可能導致投資失控(kong)。因此，在當(dang)前(qian)建設(she)工程(cheng)(cheng)項(xiang)(xiang)(xiang)目周期(qi)長(chang)、投資大、技術復雜、控(kong)制環(huan)(huan)節(jie)多和管理專業(ye)性強(qiang)的(de)環(huan)(huan)境(jing)下(xia)，工程(cheng)(cheng)項(xiang)(xiang)(xiang)目實(shi)行全程(cheng)(cheng)跟蹤審計(ji)已成為迫在眉睫的(de)選擇。

一、工程項目全程跟(gen)蹤審計的含義

工程(cheng)項(xiang)(xiang)目(mu)(mu)全程(cheng)跟蹤審(shen)(shen)計，指審(shen)(shen)計機關、內部審(shen)(shen)計部門或(huo)具有(you)(you)相應資(zi)質的(de)工程(cheng)造價咨詢(xun)事務所(suo)及會計師事務所(suo)等中介機構依據(ju)有(you)(you)關法律、法規(gui)，按照規(gui)定程(cheng)序，對(dui)工程(cheng)項(xiang)(xiang)目(mu)(mu)從立項(xiang)(xiang)至項(xiang)(xiang)目(mu)(mu)竣工驗收全過程(cheng)實施的(de)審(shen)(shen)計監(jian)督與服務。

二、工程(cheng)項目全(quan)程(cheng)跟蹤審計(ji)的實施內容(rong)

跟(gen)(gen)(gen)蹤(zong)(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)是(shi)(shi)(shi)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)工(gong)(gong)(gong)作的(de)(de)(de)延伸和擴(kuo)展，是(shi)(shi)(shi)現(xian)代審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)辦(ban)法的(de)(de)(de)創新。從國內實踐狀(zhuang)況看(kan)，跟(gen)(gen)(gen)蹤(zong)(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)的(de)(de)(de)產生(sheng)至今(jin)不到13年(nian)(nian)，目(mu)前還(huan)處(chu)于探究階段。從理(li)(li)論到實務(wu)上(shang)，還(huan)有大量(liang)的(de)(de)(de)問題需(xu)求(qiu)經(jing)過理(li)(li)論來處(chu)理(li)(li)。跟(gen)(gen)(gen)蹤(zong)(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)是(shi)(shi)(shi)朱鎔基總理(li)(li)在(zai)(zai)1998年(nian)(nian)所做的(de)(de)(de)《政(zheng)(zheng)府(fu)工(gong)(gong)(gong)作報告》中第(di)一次提出(chu)(chu)(chu)的(de)(de)(de)，他請求(qiu)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)機關(guan)對“嚴重項(xiang)(xiang)目(mu)要停止專項(xiang)(xiang)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)和跟(gen)(gen)(gen)蹤(zong)(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)”；隨(sui)后(hou)國務(wu)院辦(ban)公廳于1999年(nian)(nian)在(zai)(zai)《關(guan)于增強(qiang)根(gen)底設(she)備工(gong)(gong)(gong)程(cheng)質量(liang)管理(li)(li)的(de)(de)(de)通知(zhi)》中提出(chu)(chu)(chu)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)部門(men)要根(gen)據《審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)法》對國度(du)(du)(du)撥款的(de)(de)(de)嚴重項(xiang)(xiang)目(mu)停止專項(xiang)(xiang)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)和跟(gen)(gen)(gen)蹤(zong)(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)；2001年(nian)(nian)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)署(shu)制定《審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)機關(guan)國度(du)(du)(du)建(jian)立(li)項(xiang)(xiang)目(mu)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)原則》明白請求(qiu)對財政(zheng)(zheng)性資(zi)金投入較大或關(guan)系國計(ji)(ji)(ji)(ji)(ji)(ji)民生(sheng)的(de)(de)(de)國度(du)(du)(du)建(jian)立(li)項(xiang)(xiang)目(mu)，審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)機關(guan)能夠(gou)對其(qi)前期準備、建(jian)立(li)施(shi)行(xing)(xing)及(ji)(ji)完工(gong)(gong)(gong)投產的(de)(de)(de)全過程(cheng)停止審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)監(jian)視：2009年(nian)(nian)總理(li)(li)在(zai)(zai)第(di)十一屆全國人民代表大會(hui)第(di)二(er)次會(hui)議(yi)上(shang)所作的(de)(de)(de)《政(zheng)(zheng)府(fu)工(gong)(gong)(gong)作報告》再次強(qiang)調“財政(zheng)(zheng)資(zi)金運用到那(nei)里(li)，審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)就跟(gen)(gen)(gen)進到那(nei)里(li)”：緊(jin)隨(sui)其(qi)后(hou)，國度(du)(du)(du)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)署(shu)把對關(guan)系國計(ji)(ji)(ji)(ji)(ji)(ji)民生(sheng)的(de)(de)(de)特(te)大型投資(zi)項(xiang)(xiang)目(mu)、特(te)殊(shu)資(zi)源開發(fa)與環(huan)境維護事項(xiang)(xiang)、嚴重突發(fa)性公同(tong)事項(xiang)(xiang)、國度(du)(du)(du)嚴重政(zheng)(zheng)策措(cuo)施(shi)的(de)(de)(de)執行(xing)(xing)試行(xing)(xing)全過程(cheng)的(de)(de)(de)跟(gen)(gen)(gen)蹤(zong)(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)寫進了《審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)署(shu)2008至2012年(nian)(nian)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)工(gong)(gong)(gong)作規(gui)劃》中。由此不難看(kan)出(chu)(chu)(chu)，跟(gen)(gen)(gen)蹤(zong)(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)閱(yue)歷了從提出(chu)(chu)(chu)到內容、范圍(wei)不時擴(kuo)展的(de)(de)(de)一個過程(cheng)，也(ye)同(tong)時表現(xian)了國度(du)(du)(du)關(guan)于跟(gen)(gen)(gen)蹤(zong)(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)的(de)(de)(de)注重以及(ji)(ji)展開施(shi)行(xing)(xing)跟(gen)(gen)(gen)蹤(zong)(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)的(de)(de)(de)意義。

一、基層審(shen)計機關展(zhan)開跟(gen)蹤審(shen)計的戰略

(一)創新審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)理念，全(quan)方位展(zhan)(zhan)開(kai)跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)。跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)是指(zhi)國(guo)度審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)機(ji)關根據法(fa)律法(fa)規和(he)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)原則對(dui)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)單(dan)位、項(xiang)目(mu)的(de)(de)財(cai)(cai)政(zheng)財(cai)(cai)務收支(zhi)及相關經濟活動(dong)的(de)(de)真實性(xing)、合法(fa)性(xing)、效(xiao)益(yi)性(xing)停止的(de)(de)一種監視(shi)活動(dong)。劉家義審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)長指(zhi)出，要從為什么審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)、為誰審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)、誰來審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)、怎樣審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)等四個方面，實在樹立“科(ke)學的(de)(de)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)觀(guan)”，堅持監視(shi)與效(xiao)勞并重(zhong)(zhong)的(de)(de)理念。盤(pan)繞關系人民(min)大眾切身利益(yi)的(de)(de)項(xiang)目(mu)資金，關注國(guo)度嚴重(zhong)(zhong)政(zheng)策(ce)措(cuo)施的(de)(de)執行狀況，提醒和(he)剖(pou)析(xi)存在的(de)(de)突出矛盾、問(wen)題和(he)單(dan)薄環(huan)節，有針對(dui)性(xing)地從完善(shan)制度和(he)政(zheng)策(ce)的(de)(de)層(ceng)面提出意見和(he)倡議。基(ji)層(ceng)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)機(ji)關要順應形(xing)勢開(kai)展(zhan)(zhan)需求(qiu)，由事后的(de)(de)、靜態(tai)的(de)(de)、微(wei)觀(guan)的(de)(de)、批判性(xing)的(de)(de)傳統(tong)(tong)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)向(xiang)預防的(de)(de)、動(dong)態(tai)的(de)(de)、宏觀(guan)的(de)(de)、建立性(xing)的(de)(de)現(xian)代審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)理念轉變，鼎力(li)推(tui)行運用跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)，凡具備條件(jian)的(de)(de)項(xiang)目(mu)，都應積極(ji)展(zhan)(zhan)開(kai)跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)。當前應重(zhong)(zhong)點向(xiang)社(she)保、農業、資源(yuan)、環(huan)保、外資運用等專(zhuan)項(xiang)資金審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)拓展(zhan)(zhan)，特別是在嚴重(zhong)(zhong)投資項(xiang)目(mu)、嚴重(zhong)(zhong)資源(yuan)環(huan)境項(xiang)目(mu)、嚴重(zhong)(zhong)民(min)生專(zhuan)項(xiang)資金審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)中全(quan)面展(zhan)(zhan)開(kai)跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)。要增強(qiang)立項(xiang)調查(cha)研討，緊緊盤(pan)繞黨委政(zheng)府工作中心和(he)經濟社(she)會運轉中存在的(de)(de)突出問(wen)題，肯定跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)項(xiang)目(mu)，精心組織施行，充沛發揮“免疫系統(tong)(tong)”功用。

(二)完善配套(tao)制(zhi)度和(he)(he)(he)(he)方法，推(tui)進跟蹤審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)標準展(zhan)開。跟蹤審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)曾經(jing)(jing)展(zhan)示出(chu)強大(da)(da)的(de)(de)(de)(de)(de)生命力，但由于(yu)仍(reng)處(chu)在初(chu)級階段(duan)，標準化(hua)水平還不高。現(xian)行(xing)的(de)(de)(de)(de)(de)某些制(zhi)度和(he)(he)(he)(he)原(yuan)則條款也影響和(he)(he)(he)(he)限制(zhi)著它的(de)(de)(de)(de)(de)開展(zhan)。應加大(da)(da)創(chuang)新力度，為(wei)其發明良好的(de)(de)(de)(de)(de)制(zhi)度環境。一(yi)是(shi)推(tui)行(xing)跟蹤審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)意(yi)見(jian)書。與傳統審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)方式相比，跟蹤審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)的(de)(de)(de)(de)(de)最大(da)(da)優勢在于(yu)能(neng)及時(shi)(shi)發現(xian)處(chu)理(li)問題，梗塞破綻。因(yin)而(er)，應設立(li)與跟蹤審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)相順應的(de)(de)(de)(de)(de)文(wen)書載(zai)體，及時(shi)(shi)揭露問題，促(cu)進管理(li)。從理(li)論(lun)看，經(jing)(jing)過(guo)出(chu)具(ju)(ju)《跟蹤審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)意(yi)見(jian)書》一(yi)類的(de)(de)(de)(de)(de)文(wen)書，及時(shi)(shi)揭露問題，向(xiang)被(bei)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)單(dan)位(wei)提(ti)出(chu)意(yi)見(jian)和(he)(he)(he)(he)倡議，能(neng)夠(gou)(gou)起到(dao)(dao)邊(bian)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)、邊(bian)整(zheng)改、邊(bian)標準、邊(bian)進步的(de)(de)(de)(de)(de)作(zuo)(zuo)用，加強了審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)處(chu)置(zhi)的(de)(de)(de)(de)(de)時(shi)(shi)效性(xing)，是(shi)具(ju)(ju)有(you)跟蹤審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)特征的(de)(de)(de)(de)(de)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)文(wen)書。經(jing)(jing)過(guo)一(yi)段(duan)時(shi)(shi)間(jian)的(de)(de)(de)(de)(de)理(li)論(lun)之后，能(neng)夠(gou)(gou)將其歸入審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)原(yuan)則，作(zuo)(zuo)為(wei)法定審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)文(wen)書運(yun)(yun)用。在目(mu)前能(neng)夠(gou)(gou)作(zuo)(zuo)為(wei)過(guo)渡性(xing)文(wen)書運(yun)(yun)用，如(ru)遇到(dao)(dao)被(bei)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)單(dan)位(wei)不承受、不落(luo)實(shi)時(shi)(shi)，也能(neng)夠(gou)(gou)經(jing)(jing)過(guo)下達審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)決(jue)議書的(de)(de)(de)(de)(de)方式停止(zhi)處(chu)置(zhi)。二是(shi)推(tui)行(xing)階段(duan)跟蹤審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)報告(gao)(gao)。如(ru)今，跟蹤審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)的(de)(de)(de)(de)(de)對象都是(shi)黨委政府(fu)關(guan)懷、社會(hui)大(da)(da)眾(zhong)關(guan)注的(de)(de)(de)(de)(de)重要資金和(he)(he)(he)(he)嚴重項目(mu)，并(bing)且具(ju)(ju)有(you)周期長(chang)、資金量(liang)大(da)(da)的(de)(de)(de)(de)(de)特性(xing)，它們(men)的(de)(de)(de)(de)(de)運(yun)(yun)用和(he)(he)(he)(he)建立(li)狀況(kuang)非常引人矚目(mu)。假如(ru)等資金和(he)(he)(he)(he)項目(mu)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)全部(bu)完畢后，才(cai)出(chu)具(ju)(ju)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)報告(gao)(gao)，則不能(neng)有(you)效滿足(zu)黨委政府(fu)和(he)(he)(he)(he)社會(hui)各界的(de)(de)(de)(de)(de)需(xu)求(qiu)。因(yin)而(er)，能(neng)夠(gou)(gou)依據資金運(yun)(yun)用和(he)(he)(he)(he)項目(mu)建立(li)過(guo)程(cheng)，合(he)理(li)劃分周期，出(chu)具(ju)(ju)階段(duan)性(xing)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)報告(gao)(gao)，定期反映資金運(yun)(yun)轉和(he)(he)(he)(he)項目(mu)建立(li)階段(duan)性(xing)情況(kuang)和(he)(he)(he)(he)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)發現(xian)的(de)(de)(de)(de)(de)問題及審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)倡議，在審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)全部(bu)完畢后出(chu)具(ju)(ju)最終審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)報告(gao)(gao)，做到(dao)(dao)階段(duan)性(xing)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)報告(gao)(gao)和(he)(he)(he)(he)最終審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)報告(gao)(gao)的(de)(de)(de)(de)(de)有(you)機分離，以滿足(zu)黨委、政府(fu)和(he)(he)(he)(he)社會(hui)的(de)(de)(de)(de)(de)需(xu)求(qiu)。

(三)科(ke)學(xue)選(xuan)擇審(shen)計(ji)(ji)(ji)(ji)項(xiang)目(mu)(mu)，列入(ru)(ru)當年項(xiang)目(mu)(mu)方案。跟(gen)蹤(zong)審(shen)計(ji)(ji)(ji)(ji)項(xiang)目(mu)(mu)肯定包括(kuo)兩(liang)個方面(mian)：一是合(he)理(li)界定項(xiang)目(mu)(mu)范(fan)(fan)(fan)圍(wei)；二是精(jing)確選(xuan)擇項(xiang)目(mu)(mu)內(nei)(nei)容(rong)。項(xiang)目(mu)(mu)范(fan)(fan)(fan)圍(wei)內(nei)(nei)容(rong)的(de)選(xuan)擇取決于(yu)審(shen)計(ji)(ji)(ji)(ji)的(de)目(mu)(mu)的(de)和理(li)念(nian)，要(yao)從標準(zhun)權(quan)利(li)運轉、財(cai)政(zheng)資(zi)(zi)金(jin)運用等方面(mian)肯定跟(gen)蹤(zong)審(shen)計(ji)(ji)(ji)(ji)范(fan)(fan)(fan)圍(wei)、內(nei)(nei)容(rong)。關于(yu)財(cai)政(zheng)資(zi)(zi)金(jin)用于(yu)建(jian)立(li)、維護、置辦、重(zhong)要(yao)活動事項(xiang)和其他(ta)專(zhuan)項(xiang)支(zhi)(zhi)(zhi)(zhi)出(chu)(chu)的(de)，由于(yu)社(she)會(hui)影響面(mian)大(da)(da)，既觸及(ji)經濟效(xiao)益(yi)，又(you)有明顯社(she)會(hui)效(xiao)益(yi)，廣為(wei)關注，都(dou)應(ying)歸(gui)入(ru)(ru)跟(gen)蹤(zong)審(shen)計(ji)(ji)(ji)(ji)范(fan)(fan)(fan)圍(wei)。詳細(xi)包括(kuo)：城市根(gen)本建(jian)立(li)、嚴重(zhong)固定資(zi)(zi)產(chan)投資(zi)(zi)支(zhi)(zhi)(zhi)(zhi)出(chu)(chu)；國債資(zi)(zi)金(jin)支(zhi)(zhi)(zhi)(zhi)出(chu)(chu)：社(she)會(hui)保證、醫療保證和鄉村協作(zuo)醫療支(zhi)(zhi)(zhi)(zhi)出(chu)(chu)；救(jiu)災(zai)、救(jiu)濟、扶貧、以工(gong)代(dai)賑、扶困、優撫等資(zi)(zi)金(jin)支(zhi)(zhi)(zhi)(zhi)出(chu)(chu)；政(zheng)府(fu)采購支(zhi)(zhi)(zhi)(zhi)出(chu)(chu)；國有資(zi)(zi)產(chan)變價收入(ru)(ru)及(ji)支(zhi)(zhi)(zhi)(zhi)出(chu)(chu)；財(cai)政(zheng)各專(zhuan)項(xiang)資(zi)(zi)金(jin)存款(kuan)利(li)息收入(ru)(ru)及(ji)支(zhi)(zhi)(zhi)(zhi)出(chu)(chu)；教(jiao)育、衛生、科(ke)技專(zhuan)項(xiang)支(zhi)(zhi)(zhi)(zhi)出(chu)(chu)：涉農、水利(li)、林業、畜(chu)牧專(zhuan)項(xiang)支(zhi)(zhi)(zhi)(zhi)出(chu)(chu)；其他(ta)重(zhong)要(yao)活動事項(xiang)支(zhi)(zhi)(zhi)(zhi)出(chu)(chu)。如目(mu)(mu)前應(ying)把(ba)促進中央擴(kuo)展內(nei)(nei)需各項(xiang)政(zheng)策措施(shi)的(de)落實(shi)作(zuo)為(wei)跟(gen)蹤(zong)審(shen)計(ji)(ji)(ji)(ji)的(de)重(zhong)點內(nei)(nei)容(rong)。關于(yu)財(cai)政(zheng)資(zi)(zi)金(jin)用于(yu)人(ren)員工(gong)資(zi)(zi)及(ji)日常(chang)辦公的(de)行政(zheng)經費，實(shi)行跟(gen)蹤(zong)審(shen)計(ji)(ji)(ji)(ji)意義不大(da)(da)，普通不應(ying)歸(gui)入(ru)(ru)。

(四)創(chuang)(chuang)新審(shen)(shen)(shen)(shen)(shen)計(ji)方式辦法(fa)，進步跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)計(ji)的(de)(de)(de)針對(dui)性(xing)(xing)。資(zi)(zi)(zi)金(jin)(jin)(jin)運(yun)(yun)轉和(he)項(xiang)(xiang)(xiang)目(mu)(mu)建立(li)(li)(li)都有其(qi)本(ben)身(shen)的(de)(de)(de)規(gui)律，因而(er)，應依據(ju)資(zi)(zi)(zi)金(jin)(jin)(jin)和(he)項(xiang)(xiang)(xiang)目(mu)(mu)的(de)(de)(de)特(te)(te)性(xing)(xing)不(bu)(bu)時創(chuang)(chuang)新跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)計(ji)的(de)(de)(de)詳細方式，最大限度(du)的(de)(de)(de)發(fa)揮(hui)跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)計(ji)的(de)(de)(de)作(zuo)用(yong)。一(yi)(yi)是(shi)階段(duan)性(xing)(xing)跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)計(ji)。將(jiang)資(zi)(zi)(zi)金(jin)(jin)(jin)運(yun)(yun)轉、項(xiang)(xiang)(xiang)目(mu)(mu)建立(li)(li)(li)全過(guo)(guo)程(cheng)劃分為若(ruo)干階段(duan)停(ting)止(zhi)(zhi)跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)計(ji)。審(shen)(shen)(shen)(shen)(shen)計(ji)人(ren)員(yuan)少與(yu)任務重(zhong)(zhong)(zhong)是(shi)當(dang)前審(shen)(shen)(shen)(shen)(shen)計(ji)工(gong)作(zuo)面(mian)臨的(de)(de)(de)主(zhu)要矛盾，展(zhan)開全過(guo)(guo)程(cheng)“貼身(shen)”式跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)計(ji)難度(du)較大。因而(er)，審(shen)(shen)(shen)(shen)(shen)計(ji)機關應依據(ju)資(zi)(zi)(zi)金(jin)(jin)(jin)運(yun)(yun)轉和(he)項(xiang)(xiang)(xiang)目(mu)(mu)建立(li)(li)(li)周期，展(zhan)開階段(duan)性(xing)(xing)跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)計(ji)，以進步審(shen)(shen)(shen)(shen)(shen)計(ji)效(xiao)(xiao)率和(he)質量(liang)。二是(shi)環節(jie)性(xing)(xing)跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)計(ji)。針對(dui)資(zi)(zi)(zi)金(jin)(jin)(jin)運(yun)(yun)轉和(he)項(xiang)(xiang)(xiang)目(mu)(mu)建立(li)(li)(li)的(de)(de)(de)重(zhong)(zhong)(zhong)點環節(jie)停(ting)止(zhi)(zhi)跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)計(ji)，其(qi)最大的(de)(de)(de)特(te)(te)性(xing)(xing)在于(yu)貫徹(che)了“突出重(zhong)(zhong)(zhong)點”的(de)(de)(de)準繩，經(jing)過(guo)(guo)對(dui)重(zhong)(zhong)(zhong)點環節(jie)發(fa)作(zuo)的(de)(de)(de)重(zhong)(zhong)(zhong)要事(shi)項(xiang)(xiang)(xiang)的(de)(de)(de)監視，如對(dui)建立(li)(li)(li)項(xiang)(xiang)(xiang)目(mu)(mu)中征地拆遷、招(zhao)招(zhao)標、重(zhong)(zhong)(zhong)要蔭(yin)蔽工(gong)程(cheng)、嚴重(zhong)(zhong)(zhong)工(gong)程(cheng)變卦等重(zhong)(zhong)(zhong)要事(shi)項(xiang)(xiang)(xiang)以及嚴重(zhong)(zhong)(zhong)資(zi)(zi)(zi)金(jin)(jin)(jin)籌集(ji)、工(gong)程(cheng)款撥付等環節(jie)的(de)(de)(de)審(shen)(shen)(shen)(shen)(shen)計(ji)，既能(neng)儉省人(ren)力物力，又能(neng)保證項(xiang)(xiang)(xiang)目(mu)(mu)審(shen)(shen)(shen)(shen)(shen)計(ji)質量(liang)。三是(shi)同(tong)步跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)計(ji)。是(shi)指派出審(shen)(shen)(shen)(shen)(shen)計(ji)人(ren)員(yuan)常駐資(zi)(zi)(zi)金(jin)(jin)(jin)管理單位或工(gong)程(cheng)建立(li)(li)(li)現場，停(ting)止(zhi)(zhi)全過(guo)(guo)程(cheng)不(bu)(bu)連續的(de)(de)(de)跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)計(ji)，這一(yi)(yi)方式能(neng)夠充沛控制資(zi)(zi)(zi)金(jin)(jin)(jin)運(yun)(yun)用(yong)和(he)項(xiang)(xiang)(xiang)目(mu)(mu)建立(li)(li)(li)狀況(kuang)，最大限度(du)的(de)(de)(de)取得審(shen)(shen)(shen)(shen)(shen)計(ji)成果(guo)，但是(shi)投入審(shen)(shen)(shen)(shen)(shen)計(ji)力氣較多，除特(te)(te)殊的(de)(de)(de)審(shen)(shen)(shen)(shen)(shen)計(ji)項(xiang)(xiang)(xiang)目(mu)(mu)外，普通不(bu)(bu)宜(yi)采用(yong)此方式。四是(shi)批量(liang)跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)計(ji)或行業、系統跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)計(ji)。它是(shi)對(dui)同(tong)一(yi)(yi)類型、同(tong)一(yi)(yi)行業或系統的(de)(de)(de)一(yi)(yi)切建立(li)(li)(li)項(xiang)(xiang)(xiang)目(mu)(mu)全部停(ting)止(zhi)(zhi)跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)計(ji)。其(qi)優點是(shi)能(neng)夠將(jiang)一(yi)(yi)個(ge)(ge)或幾個(ge)(ge)資(zi)(zi)(zi)金(jin)(jin)(jin)、建立(li)(li)(li)項(xiang)(xiang)(xiang)目(mu)(mu)審(shen)(shen)(shen)(shen)(shen)計(ji)中獲得成果(guo)和(he)經(jing)歷擴(kuo)展(zhan)到同(tong)類型資(zi)(zi)(zi)金(jin)(jin)(jin)、建立(li)(li)(li)項(xiang)(xiang)(xiang)目(mu)(mu)審(shen)(shen)(shen)(shen)(shen)計(ji)中去，進步審(shen)(shen)(shen)(shen)(shen)計(ji)效(xiao)(xiao)率，擴(kuo)展(zhan)審(shen)(shen)(shen)(shen)(shen)計(ji)效(xiao)(xiao)果(guo)。

一、全過程跟蹤審計的(de)意義

建(jian)(jian)設(she)(she)項(xiang)目跟(gen)蹤(zong)(zong)審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)是(shi)(shi)建(jian)(jian)設(she)(she)項(xiang)目全(quan)過(guo)程(cheng)(cheng)跟(gen)蹤(zong)(zong)效(xiao)益(yi)審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)的(de)(de)(de)(de)(de)簡稱，專業審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)人員對各階段或期(qi)(qi)間(jian)的(de)(de)(de)(de)(de)主要(yao)工(gong)(gong)程(cheng)(cheng)建(jian)(jian)設(she)(she)事項(xiang)進(jin)行(xing)(xing)(xing)審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)，并做(zuo)出(chu)審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)意見(jian)或提(ti)出(chu)合理(li)化建(jian)(jian)議。使得(de)(de)建(jian)(jian)設(she)(she)項(xiang)目在實施(shi)(shi)的(de)(de)(de)(de)(de)過(guo)程(cheng)(cheng)中得(de)(de)以(yi)規范、有(you)序(xu)、有(you)效(xiao)的(de)(de)(de)(de)(de)進(jin)行(xing)(xing)(xing)，讓工(gong)(gong)程(cheng)(cheng)取得(de)(de)最(zui)佳的(de)(de)(de)(de)(de)經(jing)濟(ji)(ji)效(xiao)益(yi)。建(jian)(jian)設(she)(she)項(xiang)目跟(gen)蹤(zong)(zong)審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)對整個(ge)項(xiang)目的(de)(de)(de)(de)(de)實施(shi)(shi)有(you)著重要(yao)的(de)(de)(de)(de)(de)作(zuo)(zuo)(zuo)用(yong)，它(ta)是(shi)(shi)以(yi)效(xiao)益(yi)為目的(de)(de)(de)(de)(de)審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)，是(shi)(shi)促進(jin)提(ti)高(gao)項(xiang)目建(jian)(jian)設(she)(she)的(de)(de)(de)(de)(de)經(jing)濟(ji)(ji)性(xing)、效(xiao)益(yi)性(xing)、效(xiao)果(guo)性(xing)的(de)(de)(de)(de)(de)審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)。開展建(jian)(jian)設(she)(she)項(xiang)目跟(gen)蹤(zong)(zong)審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)在及時(shi)堵塞漏(lou)洞、減少損失浪(lang)費、促進(jin)提(ti)高(gao)項(xiang)目經(jing)濟(ji)(ji)效(xiao)益(yi)的(de)(de)(de)(de)(de)同(tong)時(shi)，還能有(you)效(xiao)降(jiang)低后(hou)期(qi)(qi)結算(suan)(suan)審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)風險(xian)，提(ti)高(gao)審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)的(de)(de)(de)(de)(de)質量(liang)，使審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)的(de)(de)(de)(de)(de)監督(du)預(yu)警(jing)作(zuo)(zuo)(zuo)用(yong)得(de)(de)到充分發揮。防止和杜(du)絕腐敗現象的(de)(de)(de)(de)(de)發生，保(bao)證建(jian)(jian)設(she)(she)項(xiang)目的(de)(de)(de)(de)(de)高(gao)效(xiao)、優質、有(you)序(xu)地進(jin)行(xing)(xing)(xing)。特別(bie)是(shi)(shi)對一些大型政府(fu)投資建(jian)(jian)設(she)(she)的(de)(de)(de)(de)(de)項(xiang)目，其(qi)工(gong)(gong)期(qi)(qi)長、工(gong)(gong)作(zuo)(zuo)(zuo)量(liang)大，施(shi)(shi)工(gong)(gong)過(guo)程(cheng)(cheng)中涉及的(de)(de)(de)(de)(de)情況復(fu)雜繁多(duo)，很多(duo)隱蔽工(gong)(gong)程(cheng)(cheng)的(de)(de)(de)(de)(de)簽證需要(yao)及時(shi)的(de)(de)(de)(de)(de)檢查和確(que)認(ren)，甚至每(mei)道施(shi)(shi)工(gong)(gong)工(gong)(gong)藝的(de)(de)(de)(de)(de)做(zuo)法(fa)(fa)是(shi)(shi)否都(dou)做(zuo)到位，都(dou)需要(yao)去(qu)認(ren)真(zhen)的(de)(de)(de)(de)(de)查看。如果(guo)沒有(you)全(quan)程(cheng)(cheng)的(de)(de)(de)(de)(de)跟(gen)蹤(zong)(zong)審(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)去(qu)處理(li)這些問題，在后(hou)期(qi)(qi)工(gong)(gong)程(cheng)(cheng)結算(suan)(suan)的(de)(de)(de)(de)(de)時(shi)候(hou)，極其(qi)容易產生結算(suan)(suan)爭議和扯皮(pi)事件(jian)，導致工(gong)(gong)程(cheng)(cheng)結算(suan)(suan)工(gong)(gong)程(cheng)(cheng)無(wu)法(fa)(fa)順利完(wan)成。

二(er)、全(quan)過(guo)程(cheng)跟蹤審(shen)計的優點(dian)

1.審(shen)計監(jian)督關口前移

審計(ji)監督關口的前移。對發現(xian)的問題(ti)補(bu)救措施也(ye)大多(duo)是亡羊補(bu)牢，為時(shi)已(yi)晚。

2.有利于加(jia)強建(jian)設項目(mu)管(guan)理

【摘要】文章首(shou)先分析了(le)扶(fu)貧(pin)政策跟(gen)蹤審計的(de)特點，對(dui)政策跟(gen)蹤審計研究作了(le)簡要回顧，然后(hou)通過選取脫貧(pin)率等(deng)變量建立(li)回歸分析模(mo)型(xing)，研究南寧市政策跟(gen)蹤審計對(dui)扶(fu)貧(pin)資(zi)金績效(xiao)的(de)影(ying)響，得出扶(fu)貧(pin)審計對(dui)脫貧(pin)率有顯(xian)著正相關影(ying)響的(de)結論(lun)，最后(hou)提出了(le)專用扶(fu)貧(pin)資(zi)金、盤活閑置資(zi)金、加強項目考(kao)核、產業(ye)多元發展、統籌服務激勵(li)等(deng)建議。

【關鍵詞】扶(fu)貧(pin)政策跟蹤審(shen)計；資金績效；影(ying)響

黨(dang)的十八大(da)(da)(da)以后，中央推行(xing)精準(zhun)扶(fu)貧(pin)重大(da)(da)(da)政(zheng)(zheng)(zheng)(zheng)策(ce)(ce)，加(jia)大(da)(da)(da)對(dui)貧(pin)困地區的支持力度。與此同時，審(shen)計(ji)署大(da)(da)(da)力開展政(zheng)(zheng)(zheng)(zheng)策(ce)(ce)跟(gen)蹤(zong)審(shen)計(ji)，監(jian)督各級(ji)政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)的政(zheng)(zheng)(zheng)(zheng)策(ce)(ce)落(luo)實情況。政(zheng)(zheng)(zheng)(zheng)策(ce)(ce)跟(gen)蹤(zong)審(shen)計(ji)是為了保障黨(dang)和(he)政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)制定(ding)的政(zheng)(zheng)(zheng)(zheng)策(ce)(ce)有效落(luo)實，審(shen)計(ji)機關對(dui)政(zheng)(zheng)(zheng)(zheng)策(ce)(ce)執行(xing)主體的政(zheng)(zheng)(zheng)(zheng)策(ce)(ce)執行(xing)情況所進(jin)行(xing)的審(shen)計(ji)。本(ben)文以南(nan)寧(ning)市為例，研究(jiu)扶(fu)貧(pin)政(zheng)(zheng)(zheng)(zheng)策(ce)(ce)跟(gen)蹤(zong)審(shen)計(ji)對(dui)扶(fu)貧(pin)資金績效的影響。

一、扶(fu)貧政策跟蹤審(shen)計的特點

（一）持續(xu)性(xing)(xing)。傳統企(qi)(qi)業(ye)審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)是在企(qi)(qi)業(ye)公布會計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)年(nian)度(du)報(bao)告(gao)后(hou)進行(xing)審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)或者(zhe)(zhe)年(nian)中的(de)(de)(de)一些事項(xiang)委托會計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)師事務所進行(xing)審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)，大(da)部分屬于(yu)事后(hou)審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)和(he)(he)一次性(xing)(xing)審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)。而(er)政(zheng)(zheng)策(ce)跟蹤(zong)審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)是對(dui)某個政(zheng)(zheng)策(ce)的(de)(de)(de)貫(guan)徹落實情況進行(xing)審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)、發現問(wen)題后(hou)要求(qiu)執行(xing)者(zhe)(zhe)整改、整改后(hou)繼續(xu)審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)的(de)(de)(de)持續(xu)過程(cheng)。（二）治理(li)(li)性(xing)(xing)。傳統審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)發揮的(de)(de)(de)主要是監督職能(neng)，對(dui)相(xiang)關(guan)責(ze)任(ren)人起督促威懾作用(yong)。政(zheng)(zheng)策(ce)跟蹤(zong)審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)收(shou)集政(zheng)(zheng)策(ce)執行(xing)結果(guo)的(de)(de)(de)相(xiang)關(guan)信息，反饋給政(zheng)(zheng)策(ce)制(zhi)定者(zhe)(zhe)，利于(yu)其(qi)決策(ce)的(de)(de)(de)合理(li)(li)性(xing)(xing)和(he)(he)科學性(xing)(xing)。政(zheng)(zheng)策(ce)執行(xing)審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)也能(neng)發現政(zheng)(zheng)策(ce)本身(shen)的(de)(de)(de)問(wen)題，對(dui)政(zheng)(zheng)策(ce)的(de)(de)(de)優化給出建議，直接服務于(yu)國家治理(li)(li)。（三(san)）多類性(xing)(xing)。政(zheng)(zheng)策(ce)跟蹤(zong)審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)是一個審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)體系，包括項(xiang)目審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)、經濟責(ze)任(ren)審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)、重大(da)工程(cheng)建設審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)、財政(zheng)(zheng)收(shou)支審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)等。由于(yu)一項(xiang)政(zheng)(zheng)策(ce)涉及(ji)的(de)(de)(de)相(xiang)關(guan)方和(he)(he)相(xiang)關(guan)事項(xiang)非常多，只有多類別的(de)(de)(de)審(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)，才能(neng)應對(dui)政(zheng)(zheng)策(ce)的(de)(de)(de)復雜性(xing)(xing)。

二、研究回顧

摘要(yao)：高(gao)校(xiao)修繕工(gong)程(cheng)(cheng)的規模和數量逐年(nian)上升，全過(guo)程(cheng)(cheng)跟(gen)蹤審(shen)計(ji)(ji)(ji)可以及(ji)時(shi)發現工(gong)程(cheng)(cheng)實(shi)施各個階段存(cun)在(zai)的問題(ti)并合理確定工(gong)程(cheng)(cheng)造價。文章通過(guo)分析高(gao)校(xiao)修繕工(gong)程(cheng)(cheng)的特點及(ji)跟(gen)蹤審(shen)計(ji)(ji)(ji)現狀，從審(shen)計(ji)(ji)(ji)制度(du)完善(shan)、審(shen)計(ji)(ji)(ji)意識(shi)轉變、審(shen)計(ji)(ji)(ji)隊伍建設、審(shen)計(ji)(ji)(ji)技術改(gai)進等方面提出(chu)全過(guo)程(cheng)(cheng)跟(gen)蹤審(shen)計(ji)(ji)(ji)的實(shi)施建議和對策。

關鍵(jian)詞：高校修繕工(gong)程；全(quan)過程；跟蹤審計(ji)

高(gao)(gao)校發(fa)展離不(bu)開(kai)基礎設施建設，高(gao)(gao)校擴招帶來大規模的(de)基本建設，修繕改建項(xiang)目隨之增加。修繕項(xiang)目具有(you)金額小、項(xiang)目多、不(bu)確定(ding)性強、工(gong)期緊等(deng)特(te)(te)點(dian)，開(kai)展全(quan)過程(cheng)(cheng)(cheng)(cheng)(cheng)跟蹤審(shen)(shen)計(ji)(ji)尤為重要。全(quan)過程(cheng)(cheng)(cheng)(cheng)(cheng)跟蹤審(shen)(shen)計(ji)(ji)對于提高(gao)(gao)項(xiang)目管(guan)理水(shui)平、規范政(zheng)府投資行(xing)為、合理確定(ding)工(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)造(zao)價(jia)(jia)、實時分析工(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)動態、節約(yue)財(cai)政(zheng)資金等(deng)起到重要作(zuo)用。高(gao)(gao)校設有(you)內部審(shen)(shen)計(ji)(ji)部門統籌負責修繕工(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)審(shen)(shen)計(ji)(ji)工(gong)作(zuo)，但(dan)通(tong)常會(hui)面臨人員不(bu)足(zu)、溝(gou)通(tong)協調困難、無法做到全(quan)面全(quan)過程(cheng)(cheng)(cheng)(cheng)(cheng)審(shen)(shen)計(ji)(ji)、審(shen)(shen)計(ji)(ji)方法落(luo)后等(deng)問題。本文通(tong)過分析高(gao)(gao)校修繕工(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)的(de)特(te)(te)點(dian)及審(shen)(shen)計(ji)(ji)現狀，提出實施全(quan)過程(cheng)(cheng)(cheng)(cheng)(cheng)跟蹤審(shen)(shen)計(ji)(ji)的(de)措(cuo)施，加強高(gao)(gao)校修繕工(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)造(zao)價(jia)(jia)管(guan)理。

1高(gao)校(xiao)修繕工程的特(te)點

1.1項目(mu)多、金(jin)額小(xiao)。高(gao)校內的(de)建(jian)筑(zhu)物通常(chang)數(shu)量較(jiao)多，包含(han)教(jiao)(jiao)學(xue)樓、學(xue)生公(gong)寓、辦公(gong)樓、圖書館(guan)等(deng)，但(dan)因為(wei)(wei)安(an)全、消(xiao)防等(deng)規范(fan)要(yao)(yao)求(qiu)(qiu)，單(dan)棟(dong)建(jian)筑(zhu)物的(de)工(gong)(gong)程(cheng)(cheng)(cheng)量都不(bu)(bu)(bu)大。由(you)于(yu)各棟(dong)建(jian)筑(zhu)物的(de)使(shi)用功能和使(shi)用頻率不(bu)(bu)(bu)同(tong)，維修(xiu)(xiu)(xiu)(xiu)工(gong)(gong)程(cheng)(cheng)(cheng)內容也不(bu)(bu)(bu)盡相同(tong)。修(xiu)(xiu)(xiu)(xiu)繕(shan)(shan)(shan)工(gong)(gong)程(cheng)(cheng)(cheng)涵蓋(gai)范(fan)圍(wei)廣泛，項目(mu)眾多，大到屋(wu)面(mian)防水(shui)、墻(qiang)面(mian)粉刷整體翻新(xin)，小(xiao)到門(men)鎖維修(xiu)(xiu)(xiu)(xiu)、水(shui)龍頭更換等(deng)。每個修(xiu)(xiu)(xiu)(xiu)繕(shan)(shan)(shan)項目(mu)的(de)預算(suan)金(jin)額通常(chang)不(bu)(bu)(bu)會太高(gao)，通過(guo)調研幾所(suo)高(gao)校修(xiu)(xiu)(xiu)(xiu)繕(shan)(shan)(shan)工(gong)(gong)程(cheng)(cheng)(cheng)情況(kuang)，10萬(wan)元(yuan)以下的(de)項目(mu)可(ke)占年度修(xiu)(xiu)(xiu)(xiu)繕(shan)(shan)(shan)項目(mu)的(de)一半以上。1.2工(gong)(gong)期(qi)要(yao)(yao)求(qiu)(qiu)高(gao)。為(wei)(wei)不(bu)(bu)(bu)影(ying)響正常(chang)教(jiao)(jiao)學(xue)和師生生活，高(gao)校修(xiu)(xiu)(xiu)(xiu)繕(shan)(shan)(shan)工(gong)(gong)程(cheng)(cheng)(cheng)通常(chang)安(an)排在暑假(jia)(jia)進行，又(you)要(yao)(yao)保證開(kai)學(xue)前必(bi)須投入使(shi)用。而暑假(jia)(jia)期(qi)間(jian)正好處(chu)在雨季(ji)，雨季(ji)施(shi)工(gong)(gong)必(bi)然會影(ying)響正常(chang)施(shi)工(gong)(gong)進度。1.3不(bu)(bu)(bu)可(ke)預見性(xing)強。拆(chai)(chai)除(chu)項目(mu)是(shi)修(xiu)(xiu)(xiu)(xiu)繕(shan)(shan)(shan)工(gong)(gong)程(cheng)(cheng)(cheng)的(de)重(zhong)要(yao)(yao)組成部分，翻新(xin)重(zhong)做或(huo)更換需要(yao)(yao)將原有(you)部位拆(chai)(chai)除(chu)。因為(wei)(wei)建(jian)筑(zhu)物或(huo)構筑(zhu)物年久失修(xiu)(xiu)(xiu)(xiu)，原有(you)圖紙保存不(bu)(bu)(bu)完(wan)善等(deng)原因，拆(chai)(chai)除(chu)時(shi)經(jing)常(chang)出現不(bu)(bu)(bu)可(ke)預見情況(kuang)，如拆(chai)(chai)除(chu)地(di)面(mian)時(shi)破壞水(shui)電(dian)管線(xian)，拆(chai)(chai)除(chu)外墻(qiang)瓷磚導致(zhi)保溫層破壞等(deng)。1.4修(xiu)(xiu)(xiu)(xiu)繕(shan)(shan)(shan)工(gong)(gong)程(cheng)(cheng)(cheng)定(ding)(ding)(ding)額不(bu)(bu)(bu)完(wan)善。伴隨著(zhu)清單(dan)計價的(de)不(bu)(bu)(bu)斷完(wan)善，各地(di)區(qu)出臺了相應配(pei)套定(ding)(ding)(ding)額，新(xin)建(jian)工(gong)(gong)程(cheng)(cheng)(cheng)定(ding)(ding)(ding)額已較(jiao)為(wei)(wei)完(wan)善，適用性(xing)較(jiao)強，工(gong)(gong)程(cheng)(cheng)(cheng)結(jie)(jie)(jie)算(suan)時(shi)參建(jian)各方都會認可(ke)以定(ding)(ding)(ding)額作(zuo)為(wei)(wei)結(jie)(jie)(jie)算(suan)依(yi)據。雖然《房屋(wu)建(jian)筑(zhu)與裝(zhuang)飾工(gong)(gong)程(cheng)(cheng)(cheng)計量規范(fan)》（GB500854-2013）中拆(chai)(chai)除(chu)工(gong)(gong)程(cheng)(cheng)(cheng)作(zuo)為(wei)(wei)獨(du)立章節，但(dan)缺乏配(pei)套定(ding)(ding)(ding)額或(huo)定(ding)(ding)(ding)額不(bu)(bu)(bu)適用，導致(zhi)結(jie)(jie)(jie)算(suan)時(shi)建(jian)設單(dan)位與施(shi)工(gong)(gong)單(dan)位爭議(yi)較(jiao)多。

2高校修(xiu)繕(shan)工程跟蹤審計存在的問題

在(zai)(zai)項(xiang)(xiang)目(mu)建設(she)過(guo)程(cheng)當中(zhong)，審計(ji)作為(wei)第三方(fang)貫徹(che)項(xiang)(xiang)目(mu)建設(she)的(de)全過(guo)程(cheng)，但其并(bing)非作為(wei)負責(ze)人，同時也不是(shi)監工的(de)身份，工程(cheng)項(xiang)(xiang)目(mu)中(zhong)的(de)審計(ji)人員不負責(ze)具(ju)體的(de)建設(she)管(guan)(guan)理(li)、施工、監理(li)等工作，而(er)是(shi)對上述具(ju)體工作進行監督管(guan)(guan)理(li)，對項(xiang)(xiang)目(mu)建設(she)過(guo)程(cheng)中(zhong)的(de)薄(bo)弱(ruo)環節(jie)進行排查糾正，建立(li)健全相應的(de)項(xiang)(xiang)目(mu)管(guan)(guan)理(li)體制，保證項(xiang)(xiang)目(mu)在(zai)(zai)實(shi)際建設(she)過(guo)程(cheng)中(zhong)操作具(ju)有較高的(de)規范性(xing)和有效(xiao)性(xing)，在(zai)(zai)跟蹤審計(ji)工作的(de)開(kai)展過(guo)程(cheng)中(zhong)，如果(guo)發現(xian)問題(ti)，除了具(ju)有重(zhong)大影響的(de)線索需(xu)要(yao)上交(jiao)相關(guan)部門以外，其他問題(ti)需(xu)要(yao)在(zai)(zai)第一時間聯系建設(she)單位，進行協同解決。

一、工程投資項目跟蹤審計開展(zhan)概述

在工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)投資(zi)項目(mu)(mu)的(de)(de)(de)(de)開展(zhan)(zhan)過程(cheng)(cheng)當(dang)(dang)中(zhong)，跟蹤審計(ji)(ji)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)可(ke)以有效前(qian)移審計(ji)(ji)接入的(de)(de)(de)(de)時(shi)間點(dian)，而(er)在開展(zhan)(zhan)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)(de)(de)過程(cheng)(cheng)當(dang)(dang)中(zhong)，應當(dang)(dang)嚴格遵守國家相應的(de)(de)(de)(de)政策規范的(de)(de)(de)(de)基(ji)礎上，在工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)投資(zi)項目(mu)(mu)正式開展(zhan)(zhan)之前(qian)，就(jiu)要進行(xing)審計(ji)(ji)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)以保證能達到(dao)事(shi)前(qian)預防、事(shi)中(zhong)監(jian)督和事(shi)后(hou)控(kong)(kong)制(zhi)(zhi)的(de)(de)(de)(de)目(mu)(mu)的(de)(de)(de)(de)，在工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)項目(mu)(mu)建設過程(cheng)(cheng)中(zhong)針對立項審批、工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)設計(ji)(ji)、招投標制(zhi)(zhi)度和合同簽(qian)訂、施工(gong)(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)(gong)藝、竣工(gong)(gong)(gong)(gong)(gong)決算(suan)等工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)(de)(de)不同需(xu)(xu)要進行(xing)審計(ji)(ji)監(jian)督和控(kong)(kong)制(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)。需(xu)(xu)要注(zhu)意的(de)(de)(de)(de)是(shi)，在開展(zhan)(zhan)跟蹤審計(ji)(ji)的(de)(de)(de)(de)過程(cheng)(cheng)中(zhong)，要對傳統事(shi)后(hou)審計(ji)(ji)中(zhong)涉及到(dao)的(de)(de)(de)(de)控(kong)(kong)制(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)成(cheng)本(ben)，同時(shi)還(huan)要對工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)開展(zhan)(zhan)過程(cheng)(cheng)中(zhong)涉及到(dao)的(de)(de)(de)(de)管理(li)制(zhi)(zhi)度有效性等進行(xing)嚴格審查，從(cong)而(er)及時(shi)發現工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)投資(zi)項目(mu)(mu)當(dang)(dang)中(zhong)的(de)(de)(de)(de)問題，及時(shi)排查及時(shi)糾正，做(zuo)到(dao)將生產成(cheng)本(ben)的(de)(de)(de)(de)控(kong)(kong)制(zhi)(zhi)趨于動態(tai)化，從(cong)而(er)有效提(ti)高(gao)工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)建設項目(mu)(mu)投資(zi)效率和建設質量。

二(er)、工程(cheng)投資項目(mu)跟蹤審(shen)計中的問題

（一(yi)）審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)專業(ye)(ye)素(su)(su)質較差(cha)(cha)。在(zai)(zai)(zai)(zai)實(shi)際(ji)建(jian)(jian)(jian)設(she)(she)(she)過(guo)(guo)(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)當中(zhong)(zhong)(zhong)(zhong)，大(da)(da)多數建(jian)(jian)(jian)設(she)(she)(she)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)建(jian)(jian)(jian)設(she)(she)(she)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)藝都(dou)(dou)較為(wei)復雜，特別是(shi)(shi)(shi)水(shui)利樞紐工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)，該項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)在(zai)(zai)(zai)(zai)開(kai)(kai)展過(guo)(guo)(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)當中(zhong)(zhong)(zhong)(zhong)不(bu)僅(jin)會(hui)(hui)(hui)(hui)涉及新的(de)(de)(de)(de)(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關(guan)技術(shu)，同(tong)時(shi)也(ye)會(hui)(hui)(hui)(hui)涉及到(dao)(dao)土建(jian)(jian)(jian)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)、道(dao)路橋(qiao)梁工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)、管道(dao)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)等，在(zai)(zai)(zai)(zai)不(bu)同(tong)環(huan)(huan)節(jie)的(de)(de)(de)(de)(de)(de)(de)(de)(de)建(jian)(jian)(jian)設(she)(she)(she)過(guo)(guo)(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)當中(zhong)(zhong)(zhong)(zhong)，不(bu)同(tong)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)在(zai)(zai)(zai)(zai)建(jian)(jian)(jian)設(she)(she)(she)過(guo)(guo)(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)中(zhong)(zhong)(zhong)(zhong)所依(yi)照的(de)(de)(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)算(suan)(suan)原(yuan)則(ze)、造價(jia)(jia)原(yuan)則(ze)和(he)收費(fei)標準(zhun)(zhun)(zhun)都(dou)(dou)存(cun)在(zai)(zai)(zai)(zai)一(yi)定(ding)(ding)差(cha)(cha)異(yi)，且(qie)傳(chuan)統(tong)綜合(he)(he)開(kai)(kai)發建(jian)(jian)(jian)設(she)(she)(she)主(zhu)要(yao)(yao)(yao)(yao)(yao)(yao)依(yi)照持續開(kai)(kai)發的(de)(de)(de)(de)(de)(de)(de)(de)(de)模式，而(er)(er)(er)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)方案和(he)設(she)(she)(she)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)也(ye)依(yi)照效果(guo)(guo)(guo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)變(bian)化而(er)(er)(er)不(bu)斷(duan)做(zuo)出(chu)細(xi)微調整，在(zai)(zai)(zai)(zai)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)開(kai)(kai)展過(guo)(guo)(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)中(zhong)(zhong)(zhong)(zhong)，為(wei)了保證工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)實(shi)際(ji)質量(liang)，就(jiu)(jiu)(jiu)需(xu)(xu)要(yao)(yao)(yao)(yao)(yao)(yao)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)具(ju)(ju)有(you)較高(gao)水(shui)平的(de)(de)(de)(de)(de)(de)(de)(de)(de)專業(ye)(ye)素(su)(su)養和(he)實(shi)踐能(neng)力(li)(li)，且(qie)相(xiang)(xiang)(xiang)關(guan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)如(ru)(ru)(ru)果(guo)(guo)(guo)想要(yao)(yao)(yao)(yao)(yao)(yao)保證工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)開(kai)(kai)展質量(liang)和(he)效率，就(jiu)(jiu)(jiu)需(xu)(xu)要(yao)(yao)(yao)(yao)(yao)(yao)與工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)建(jian)(jian)(jian)設(she)(she)(she)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)相(xiang)(xiang)(xiang)關(guan)部門進(jin)(jin)行(xing)溝通(tong)協調，而(er)(er)(er)這(zhe)(zhe)就(jiu)(jiu)(jiu)需(xu)(xu)要(yao)(yao)(yao)(yao)(yao)(yao)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)處(chu)理(li)(li)具(ju)(ju)有(you)較高(gao)水(shui)平的(de)(de)(de)(de)(de)(de)(de)(de)(de)專業(ye)(ye)能(neng)力(li)(li)以(yi)(yi)外，還要(yao)(yao)(yao)(yao)(yao)(yao)具(ju)(ju)有(you)一(yi)定(ding)(ding)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)際(ji)交(jiao)往的(de)(de)(de)(de)(de)(de)(de)(de)(de)能(neng)力(li)(li)，就(jiu)(jiu)(jiu)現(xian)(xian)(xian)階段(duan)(duan)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)從業(ye)(ye)現(xian)(xian)(xian)狀來看，高(gao)標準(zhun)(zhun)(zhun)的(de)(de)(de)(de)(de)(de)(de)(de)(de)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)才仍(reng)是(shi)(shi)(shi)極度匱乏的(de)(de)(de)(de)(de)(de)(de)(de)(de)，盡(jin)管現(xian)(xian)(xian)階段(duan)(duan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)大(da)(da)多具(ju)(ju)有(you)一(yi)定(ding)(ding)財務(wu)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)能(neng)力(li)(li)，但是(shi)(shi)(shi)對(dui)于工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)整體仍(reng)未具(ju)(ju)備較為(wei)全(quan)面深入的(de)(de)(de)(de)(de)(de)(de)(de)(de)認識，這(zhe)(zhe)就(jiu)(jiu)(jiu)使(shi)得(de)在(zai)(zai)(zai)(zai)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)投(tou)資(zi)(zi)(zi)過(guo)(guo)(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)中(zhong)(zhong)(zhong)(zhong)開(kai)(kai)展中(zhong)(zhong)(zhong)(zhong)跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)能(neng)力(li)(li)略有(you)欠(qian)缺。（二）審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)模式不(bu)夠科(ke)(ke)學合(he)(he)理(li)(li)。現(xian)(xian)(xian)階段(duan)(duan)，在(zai)(zai)(zai)(zai)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)投(tou)資(zi)(zi)(zi)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)開(kai)(kai)展過(guo)(guo)(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)當中(zhong)(zhong)(zhong)(zhong)，主(zhu)要(yao)(yao)(yao)(yao)(yao)(yao)采(cai)取的(de)(de)(de)(de)(de)(de)(de)(de)(de)是(shi)(shi)(shi)事后(hou)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)的(de)(de)(de)(de)(de)(de)(de)(de)(de)模式，這(zhe)(zhe)就(jiu)(jiu)(jiu)說明審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)活動(dong)(dong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)依(yi)據是(shi)(shi)(shi)施(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)單(dan)(dan)位和(he)相(xiang)(xiang)(xiang)關(guan)管理(li)(li)布部門上交(jiao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)材(cai)料，但是(shi)(shi)(shi)這(zhe)(zhe)就(jiu)(jiu)(jiu)無(wu)(wu)法(fa)(fa)(fa)完(wan)(wan)全(quan)保證材(cai)料的(de)(de)(de)(de)(de)(de)(de)(de)(de)真實(shi)性與科(ke)(ke)學性。將主(zhu)要(yao)(yao)(yao)(yao)(yao)(yao)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)目(mu)(mu)(mu)(mu)標定(ding)(ding)位獲取到(dao)(dao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)送(song)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)資(zi)(zi)(zi)料和(he)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)結(jie)算(suan)(suan)價(jia)(jia)格的(de)(de)(de)(de)(de)(de)(de)(de)(de)核(he)算(suan)(suan)，這(zhe)(zhe)就(jiu)(jiu)(jiu)在(zai)(zai)(zai)(zai)一(yi)定(ding)(ding)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)度上延長(chang)了審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)時(shi)間(jian)(jian)，且(qie)極易造成(cheng)(cheng)無(wu)(wu)法(fa)(fa)(fa)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)的(de)(de)(de)(de)(de)(de)(de)(de)(de)嚴(yan)重后(hou)果(guo)(guo)(guo)，這(zhe)(zhe)就(jiu)(jiu)(jiu)表明傳(chuan)統(tong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)模式無(wu)(wu)法(fa)(fa)(fa)完(wan)(wan)全(quan)滿足項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)的(de)(de)(de)(de)(de)(de)(de)(de)(de)實(shi)際(ji)需(xu)(xu)要(yao)(yao)(yao)(yao)(yao)(yao)，無(wu)(wu)法(fa)(fa)(fa)充分發揮審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)監督功能(neng)，也(ye)無(wu)(wu)法(fa)(fa)(fa)完(wan)(wan)全(quan)體現(xian)(xian)(xian)出(chu)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)的(de)(de)(de)(de)(de)(de)(de)(de)(de)價(jia)(jia)值，特別是(shi)(shi)(shi)事后(hou)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)是(shi)(shi)(shi)在(zai)(zai)(zai)(zai)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)投(tou)資(zi)(zi)(zi)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)完(wan)(wan)成(cheng)(cheng)之后(hou)開(kai)(kai)展的(de)(de)(de)(de)(de)(de)(de)(de)(de)，如(ru)(ru)(ru)果(guo)(guo)(guo)在(zai)(zai)(zai)(zai)實(shi)際(ji)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)過(guo)(guo)(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)中(zhong)(zhong)(zhong)(zhong)發現(xian)(xian)(xian)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)中(zhong)(zhong)(zhong)(zhong)存(cun)在(zai)(zai)(zai)(zai)問題(ti)，但是(shi)(shi)(shi)已(yi)成(cheng)(cheng)定(ding)(ding)局就(jiu)(jiu)(jiu)無(wu)(wu)法(fa)(fa)(fa)對(dui)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)中(zhong)(zhong)(zhong)(zhong)出(chu)現(xian)(xian)(xian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)問題(ti)進(jin)(jin)行(xing)糾正和(he)挽救，更無(wu)(wu)法(fa)(fa)(fa)采(cai)取行(xing)之有(you)效的(de)(de)(de)(de)(de)(de)(de)(de)(de)預(yu)防(fang)措施(shi)。（三）審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)連續性較差(cha)(cha)。通(tong)常(chang)水(shui)利樞紐工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)投(tou)資(zi)(zi)(zi)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)建(jian)(jian)(jian)設(she)(she)(she)周期(qi)(qi)較長(chang)，且(qie)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)單(dan)(dan)位通(tong)常(chang)會(hui)(hui)(hui)(hui)由于裙帶關(guan)系對(dui)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)內部進(jin)(jin)行(xing)侵(qin)蝕(shi)，如(ru)(ru)(ru)果(guo)(guo)(guo)相(xiang)(xiang)(xiang)關(guan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)放(fang)松警惕，那么(me)就(jiu)(jiu)(jiu)有(you)可(ke)能(neng)使(shi)得(de)其職業(ye)(ye)道(dao)德產(chan)生嚴(yan)重影(ying)(ying)響(xiang)(xiang)，不(bu)僅(jin)會(hui)(hui)(hui)(hui)對(dui)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)造成(cheng)(cheng)嚴(yan)重影(ying)(ying)響(xiang)(xiang)，同(tong)時(shi)還會(hui)(hui)(hui)(hui)影(ying)(ying)響(xiang)(xiang)到(dao)(dao)社會(hui)(hui)(hui)(hui)的(de)(de)(de)(de)(de)(de)(de)(de)(de)持續健康發展。如(ru)(ru)(ru)果(guo)(guo)(guo)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)建(jian)(jian)(jian)設(she)(she)(she)周期(qi)(qi)較短就(jiu)(jiu)(jiu)會(hui)(hui)(hui)(hui)使(shi)得(de)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)開(kai)(kai)展前(qian)(qian)(qian)后(hou)脫節(jie)資(zi)(zi)(zi)金量(liang)較少，無(wu)(wu)法(fa)(fa)(fa)實(shi)現(xian)(xian)(xian)跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)的(de)(de)(de)(de)(de)(de)(de)(de)(de)現(xian)(xian)(xian)實(shi)意(yi)義，因(yin)此(ci)，跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)主(zhu)要(yao)(yao)(yao)(yao)(yao)(yao)針對(dui)大(da)(da)型重點項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)，而(er)(er)(er)大(da)(da)型重點項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)建(jian)(jian)(jian)設(she)(she)(she)周期(qi)(qi)較長(chang)，而(er)(er)(er)這(zhe)(zhe)就(jiu)(jiu)(jiu)對(dui)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)小組的(de)(de)(de)(de)(de)(de)(de)(de)(de)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)變(bian)動(dong)(dong)有(you)著(zhu)較大(da)(da)影(ying)(ying)響(xiang)(xiang)，在(zai)(zai)(zai)(zai)安排審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)組長(chang)、主(zhu)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)及其他(ta)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)組成(cheng)(cheng)員(yuan)(yuan)(yuan)(yuan)(yuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)過(guo)(guo)(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)中(zhong)(zhong)(zhong)(zhong)，應當綜合(he)(he)考慮人(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)退休(xiu)、職務(wu)變(bian)化、內部人(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)劃分等因(yin)素(su)(su)，而(er)(er)(er)上述因(yin)素(su)(su)則(ze)注(zhu)定(ding)(ding)了審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)不(bu)能(neng)貫徹始終，在(zai)(zai)(zai)(zai)跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)開(kai)(kai)展過(guo)(guo)(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)中(zhong)(zhong)(zhong)(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)變(bian)動(dong)(dong)勢(shi)必會(hui)(hui)(hui)(hui)對(dui)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)投(tou)資(zi)(zi)(zi)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)帶來一(yi)定(ding)(ding)影(ying)(ying)響(xiang)(xiang)，如(ru)(ru)(ru)果(guo)(guo)(guo)不(bu)能(neng)做(zuo)好交(jiao)接工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)就(jiu)(jiu)(jiu)會(hui)(hui)(hui)(hui)使(shi)得(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)在(zai)(zai)(zai)(zai)開(kai)(kai)展過(guo)(guo)(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)中(zhong)(zhong)(zhong)(zhong)出(chu)現(xian)(xian)(xian)薄弱環(huan)(huan)節(jie)，不(bu)利于審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)數據的(de)(de)(de)(de)(de)(de)(de)(de)(de)上交(jiao)和(he)處(chu)理(li)(li)。另外人(ren)(ren)(ren)(ren)(ren)(ren)(ren)員(yuan)(yuan)(yuan)(yuan)(yuan)變(bian)動(dong)(dong)也(ye)會(hui)(hui)(hui)(hui)使(shi)得(de)同(tong)樣的(de)(de)(de)(de)(de)(de)(de)(de)(de)問題(ti)存(cun)在(zai)(zai)(zai)(zai)不(bu)同(tong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)處(chu)理(li)(li)方式，這(zhe)(zhe)就(jiu)(jiu)(jiu)使(shi)得(de)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)變(bian)動(dong)(dong)前(qian)(qian)(qian)后(hou)存(cun)在(zai)(zai)(zai)(zai)一(yi)定(ding)(ding)差(cha)(cha)異(yi)。（四(si)）審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)時(shi)間(jian)(jian)點難(nan)以(yi)(yi)準(zhun)(zhun)(zhun)確界定(ding)(ding)。在(zai)(zai)(zai)(zai)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)投(tou)資(zi)(zi)(zi)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)建(jian)(jian)(jian)設(she)(she)(she)過(guo)(guo)(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)中(zhong)(zhong)(zhong)(zhong)，跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)介入的(de)(de)(de)(de)(de)(de)(de)(de)(de)時(shi)間(jian)(jian)點難(nan)以(yi)(yi)得(de)到(dao)(dao)有(you)效確定(ding)(ding)，無(wu)(wu)法(fa)(fa)(fa)準(zhun)(zhun)(zhun)確把握在(zai)(zai)(zai)(zai)什么(me)時(shi)候開(kai)(kai)展審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)，且(qie)現(xian)(xian)(xian)階段(duan)(duan)通(tong)常(chang)采(cai)用(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)是(shi)(shi)(shi)竣工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)決(jue)算(suan)(suan)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)，的(de)(de)(de)(de)(de)(de)(de)(de)(de)方式，在(zai)(zai)(zai)(zai)決(jue)策設(she)(she)(she)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)階段(duan)(duan)進(jin)(jin)行(xing)跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)缺乏相(xiang)(xiang)(xiang)對(dui)應的(de)(de)(de)(de)(de)(de)(de)(de)(de)專業(ye)(ye)能(neng)力(li)(li)，因(yin)此(ci)，跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)主(zhu)要(yao)(yao)(yao)(yao)(yao)(yao)在(zai)(zai)(zai)(zai)施(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)階段(duan)(duan)得(de)到(dao)(dao)應用(yong)，從項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)建(jian)(jian)(jian)設(she)(she)(she)單(dan)(dan)位的(de)(de)(de)(de)(de)(de)(de)(de)(de)實(shi)際(ji)效果(guo)(guo)(guo)來看，跟(gen)(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)實(shi)際(ji)效果(guo)(guo)(guo)在(zai)(zai)(zai)(zai)控制工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)造價(jia)(jia)上得(de)到(dao)(dao)了顯著(zhu)體現(xian)(xian)(xian)，但是(shi)(shi)(shi)如(ru)(ru)(ru)果(guo)(guo)(guo)沒(mei)(mei)有(you)對(dui)招投(tou)標工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)進(jin)(jin)行(xing)科(ke)(ke)學合(he)(he)理(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)，也(ye)沒(mei)(mei)有(you)開(kai)(kai)展設(she)(she)(she)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)質量(liang)、概算(suan)(suan)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)等前(qian)(qian)(qian)期(qi)(qi)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)，就(jiu)(jiu)(jiu)會(hui)(hui)(hui)(hui)使(shi)得(de)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)數據不(bu)夠完(wan)(wan)善(shan)，設(she)(she)(she)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)深度不(bu)到(dao)(dao)位等問題(ti)，從而(er)(er)(er)使(shi)得(de)投(tou)資(zi)(zi)(zi)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)最終應用(yong)效果(guo)(guo)(guo)不(bu)及盡(jin)如(ru)(ru)(ru)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)意(yi)。

三、工程投資項目跟蹤(zong)審計解決辦法

一、高校基建工(gong)程(cheng)全過程(cheng)跟蹤審計常見問題

（一(yi)）工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)招投標(biao)(biao)階(jie)段(duan)1.有(you)(you)些(xie)按政策規定(ding)(ding)(ding)(ding)應該向社會(hui)(hui)公(gong)開招標(biao)(biao)的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)沒(mei)(mei)(mei)有(you)(you)公(gong)開招標(biao)(biao)，只邀(yao)請幾個熟悉(xi)的(de)(de)(de)(de)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)單位(wei)內部投標(biao)(biao)，甚至直接指定(ding)(ding)(ding)(ding)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)單位(wei)。2.招標(biao)(biao)文(wen)件(jian)編制(zhi)不(bu)(bu)規范(fan)，主要條(tiao)款(kuan)(kuan)、注(zhu)意事項等(deng)(deng)約定(ding)(ding)(ding)(ding)不(bu)(bu)明(ming)確(que)，漏(lou)洞大。3.招標(biao)(biao)控制(zhi)價(jia)編制(zhi)不(bu)(bu)合(he)(he)(he)理(li)(li)，清(qing)單工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)量算(suan)(suan)錯或(huo)漏(lou)項、項目(mu)特(te)征及內容(rong)描述不(bu)(bu)準確(que)、完整；定(ding)(ding)(ding)(ding)額套用及取(qu)費(fei)(fei)依(yi)據(ju)不(bu)(bu)準確(que)，相關稅(shui)費(fei)(fei)計(ji)取(qu)不(bu)(bu)合(he)(he)(he)理(li)(li)。4.招標(biao)(biao)控制(zhi)價(jia)過(guo)低(di)(di)(di)，沒(mei)(mei)(mei)有(you)(you)考慮可能出(chu)(chu)(chu)現的(de)(de)(de)(de)投標(biao)(biao)風險和(he)市場(chang)情況，造(zao)成(cheng)項目(mu)流標(biao)(biao)或(huo)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)方(fang)(fang)(fang)(fang)(fang)低(di)(di)(di)價(jia)中標(biao)(biao)后(hou)再想方(fang)(fang)(fang)(fang)(fang)設(she)(she)(she)(she)法通過(guo)偷工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)減(jian)料(liao)(liao)、設(she)(she)(she)(she)計(ji)變更(geng)、簽證等(deng)(deng)增加(jia)造(zao)價(jia)，提(ti)高(gao)利(li)(li)潤；或(huo)者(zhe)招標(biao)(biao)控制(zhi)價(jia)偏高(gao)，中標(biao)(biao)人利(li)(li)潤高(gao)于正常水(shui)平，沒(mei)(mei)(mei)有(you)(you)達到通過(guo)招標(biao)(biao)降低(di)(di)(di)造(zao)價(jia)，節(jie)約資金(jin)的(de)(de)(de)(de)目(mu)的(de)(de)(de)(de)。（二）合(he)(he)(he)同(tong)簽訂階(jie)段(duan)1.合(he)(he)(he)同(tong)價(jia)款(kuan)(kuan)類型、工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)結(jie)(jie)算(suan)(suan)價(jia)調(diao)整、質(zhi)量保(bao)修(xiu)、違約責(ze)(ze)任等(deng)(deng)條(tiao)款(kuan)(kuan)約定(ding)(ding)(ding)(ding)不(bu)(bu)清(qing)、前后(hou)矛盾(dun)(dun)，有(you)(you)些(xie)條(tiao)款(kuan)(kuan)與招標(biao)(biao)文(wen)件(jian)相矛盾(dun)(dun)或(huo)在(zai)(zai)實(shi)質(zhi)上背離(li)招標(biao)(biao)文(wen)件(jian)，如(ru)招標(biao)(biao)文(wen)件(jian)規定(ding)(ding)(ding)(ding)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)結(jie)(jie)算(suan)(suan)方(fang)(fang)(fang)(fang)(fang)式是(shi)“以(yi)固定(ding)(ding)(ding)(ding)單價(jia)承包，按實(shi)際工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)量結(jie)(jie)算(suan)(suan)”，而簽訂合(he)(he)(he)同(tong)時(shi)卻變更(geng)為(wei)“包公(gong)包料(liao)(liao)的(de)(de)(de)(de)固定(ding)(ding)(ding)(ding)總(zong)價(jia)承包”方(fang)(fang)(fang)(fang)(fang)式。2.有(you)(you)些(xie)合(he)(he)(he)同(tong)約定(ding)(ding)(ding)(ding)的(de)(de)(de)(de)進(jin)(jin)度(du)(du)款(kuan)(kuan)支付比(bi)例過(guo)高(gao)，造(zao)成(cheng)審核后(hou)審定(ding)(ding)(ding)(ding)的(de)(de)(de)(de)結(jie)(jie)算(suan)(suan)造(zao)價(jia)低(di)(di)(di)于已(yi)支付的(de)(de)(de)(de)進(jin)(jin)度(du)(du)款(kuan)(kuan)，施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)單位(wei)不(bu)(bu)予配(pei)合(he)(he)(he)簽字確(que)認；或(huo)者(zhe)即使(shi)(shi)進(jin)(jin)度(du)(du)款(kuan)(kuan)沒(mei)(mei)(mei)有(you)(you)超付，但卻沒(mei)(mei)(mei)能按合(he)(he)(he)同(tong)約定(ding)(ding)(ding)(ding)留足質(zhi)量保(bao)修(xiu)金(jin)，工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)發生(sheng)(sheng)質(zhi)量問題后(hou)，施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)方(fang)(fang)(fang)(fang)(fang)不(bu)(bu)按合(he)(he)(he)同(tong)履行(xing)(xing)保(bao)修(xiu)責(ze)(ze)任，使(shi)(shi)建(jian)(jian)設(she)(she)(she)(she)單位(wei)蒙受損失(shi)。3.有(you)(you)些(xie)合(he)(he)(he)同(tong)條(tiao)款(kuan)(kuan)表(biao)達模糊，結(jie)(jie)算(suan)(suan)審核過(guo)程(cheng)(cheng)(cheng)中往(wang)(wang)往(wang)(wang)形(xing)成(cheng)雙方(fang)(fang)(fang)(fang)(fang)爭議的(de)(de)(de)(de)焦(jiao)點，使(shi)(shi)結(jie)(jie)算(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)難(nan)以(yi)進(jin)(jin)行(xing)(xing)。（三）工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)階(jie)段(duan)1.工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)變更(geng)大型工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)設(she)(she)(she)(she)計(ji)復(fu)(fu)雜，建(jian)(jian)設(she)(she)(she)(she)周期較長，一(yi)些(xie)高(gao)校缺乏有(you)(you)經(jing)驗的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)專業技(ji)術人員，監理(li)(li)人員素質(zhi)低(di)(di)(di)，監理(li)(li)行(xing)(xing)為(wei)不(bu)(bu)規范(fan)、把關不(bu)(bu)嚴(yan)格等(deng)(deng)，施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)單位(wei)通常會(hui)(hui)利(li)(li)用這(zhe)一(yi)點，增加(jia)不(bu)(bu)必(bi)要的(de)(de)(de)(de)設(she)(she)(she)(she)計(ji)變更(geng)。例如(ru)：某實(shi)驗樓工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)，原設(she)(she)(she)(she)計(ji)為(wei)預制(zhi)混凝土(tu)樁基礎(chu)，施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)方(fang)(fang)(fang)(fang)(fang)提(ti)出(chu)(chu)(chu)預制(zhi)混凝土(tu)樁在(zai)(zai)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)過(guo)程(cheng)(cheng)(cheng)中易發生(sheng)(sheng)斷(duan)裂等(deng)(deng)瑕疵，材(cai)料(liao)(liao)損耗大，造(zao)價(jia)高(gao)，建(jian)(jian)議改成(cheng)人工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)挖孔樁。建(jian)(jian)設(she)(she)(she)(she)單位(wei)在(zai)(zai)沒(mei)(mei)(mei)有(you)(you)進(jin)(jin)行(xing)(xing)論證調(diao)研情況下采納了施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)方(fang)(fang)(fang)(fang)(fang)的(de)(de)(de)(de)建(jian)(jian)議，結(jie)(jie)果(guo)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)期延誤(wu)不(bu)(bu)算(suan)(suan)，結(jie)(jie)算(suan)(suan)造(zao)價(jia)還比(bi)原設(she)(she)(she)(she)計(ji)增加(jia)了200多萬(wan)元。而一(yi)些(xie)因設(she)(she)(she)(she)計(ji)本身缺陷或(huo)建(jian)(jian)設(she)(she)(she)(she)單位(wei)原因提(ti)出(chu)(chu)(chu)的(de)(de)(de)(de)變更(geng)，往(wang)(wang)往(wang)(wang)會(hui)(hui)成(cheng)為(wei)索賠的(de)(de)(de)(de)借(jie)(jie)口，施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)方(fang)(fang)(fang)(fang)(fang)借(jie)(jie)機提(ti)出(chu)(chu)(chu)經(jing)濟賠償要求(qiu)，使(shi)(shi)建(jian)(jian)設(she)(she)(she)(she)單位(wei)有(you)(you)苦難(nan)言。2.隱蔽(bi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)隱蔽(bi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)，例如(ru)土(tu)石(shi)方(fang)(fang)(fang)(fang)(fang)、基礎(chu)、防水(shui)保(bao)溫、裝(zhuang)飾裝(zhuang)修(xiu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)等(deng)(deng)，由于其(qi)特(te)殊(shu)性，在(zai)(zai)覆蓋(gai)后(hou)很難(nan)進(jin)(jin)行(xing)(xing)復(fu)(fu)核，加(jia)上現場(chang)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)管理(li)(li)不(bu)(bu)善，監理(li)(li)監督機制(zhi)缺失(shi)，簽證審批手續不(bu)(bu)全等(deng)(deng)原因，施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)方(fang)(fang)(fang)(fang)(fang)往(wang)(wang)往(wang)(wang)會(hui)(hui)趁機偷工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)減(jian)料(liao)(liao)或(huo)虛報高(gao)估一(yi)些(xie)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)量，借(jie)(jie)以(yi)抬高(gao)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)結(jie)(jie)算(suan)(suan)造(zao)價(jia)。3.工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)材(cai)料(liao)(liao)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)材(cai)料(liao)(liao)以(yi)次充好、或(huo)以(yi)低(di)(di)(di)價(jia)的(de)(de)(de)(de)雜牌(pai)產(chan)品代替更(geng)高(gao)價(jia)位(wei)的(de)(de)(de)(de)名牌(pai)產(chan)品，尤其(qi)在(zai)(zai)裝(zhuang)飾裝(zhuang)修(xiu)、安裝(zhuang)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)表(biao)現最(zui)為(wei)突(tu)出(chu)(chu)(chu)。

二、全過(guo)程跟(gen)蹤審計的對策及(ji)建議

（一(yi)(yi)）工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)設(she)(she)(she)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)階(jie)(jie)段(duan)(duan)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)核(he)1.從(cong)設(she)(she)(she)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)招(zhao)(zhao)(zhao)(zhao)投(tou)(tou)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)、設(she)(she)(she)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)合(he)(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)、設(she)(she)(she)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)文(wen)(wen)(wen)件(jian)及(ji)概算(suan)(suan)(suan)、設(she)(she)(she)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)變(bian)更、設(she)(she)(she)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)收(shou)費、設(she)(she)(she)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)序和(he)設(she)(she)(she)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)單(dan)(dan)(dan)位的(de)(de)(de)(de)(de)(de)(de)(de)(de)資(zi)質級別(bie)認定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)等(deng)(deng)方面開(kai)(kai)展對(dui)設(she)(she)(she)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)質量(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)。2.大(da)力(li)推行(xing)(xing)設(she)(she)(she)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)圖(tu)紙(zhi)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)圖(tu)制(zhi)(zhi)度，審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)部門(men)可(ke)以涉(she)入設(she)(she)(she)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)圖(tu)紙(zhi)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)圖(tu)環節(jie)的(de)(de)(de)(de)(de)(de)(de)(de)(de)監督與(yu)控(kong)(kong)制(zhi)(zhi)，邀請知名專家(jia)(jia)參(can)(can)(can)加方案(an)設(she)(she)(she)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)、初步(bu)設(she)(she)(she)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)查會(hui)。設(she)(she)(she)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)圖(tu)紙(zhi)出圖(tu)后(hou)，根(gen)據情(qing)況(kuang)可(ke)聘(pin)請專家(jia)(jia)對(dui)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)圖(tu)紙(zhi)進(jin)(jin)行(xing)(xing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)核(he)，除(chu)(chu)了(le)(le)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)核(he)其安全性、穩定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)性是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)達到規范要(yao)(yao)(yao)(yao)(yao)求(qiu)(qiu)外(wai)，還(huan)(huan)(huan)(huan)需審(shen)(shen)(shen)(shen)(shen)(shen)(shen)核(he)其合(he)(he)(he)(he)(he)理(li)性以及(ji)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)在滿(man)足(zu)了(le)(le)建設(she)(she)(she)單(dan)(dan)(dan)位需求(qiu)(qiu)基(ji)礎上(shang)最大(da)限度節(jie)約(yue)(yue)(yue)(yue)資(zi)金(jin)。通過(guo)嚴(yan)把(ba)設(she)(she)(she)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)關(guan)(guan)，做到從(cong)源頭上(shang)控(kong)(kong)制(zhi)(zhi)設(she)(she)(she)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)質量(liang)(liang)。（二）招(zhao)(zhao)(zhao)(zhao)投(tou)(tou)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)階(jie)(jie)段(duan)(duan)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)核(he)1.招(zhao)(zhao)(zhao)(zhao)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)文(wen)(wen)(wen)件(jian)應(ying)(ying)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)核(he)招(zhao)(zhao)(zhao)(zhao)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)文(wen)(wen)(wen)件(jian)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)完整(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)，招(zhao)(zhao)(zhao)(zhao)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)公告、投(tou)(tou)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)人須(xu)知等(deng)(deng)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)全面已反映學校建設(she)(she)(she)要(yao)(yao)(yao)(yao)(yao)求(qiu)(qiu)及(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)實(shi)際(ji)情(qing)況(kuang)，評標(biao)(biao)(biao)(biao)(biao)(biao)(biao)辦法是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)合(he)(he)(he)(he)(he)理(li)、符(fu)(fu)合(he)(he)(he)(he)(he)規定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)；審(shen)(shen)(shen)(shen)(shen)(shen)(shen)核(he)招(zhao)(zhao)(zhao)(zhao)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)文(wen)(wen)(wen)件(jian)中合(he)(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)條(tiao)款(kuan)(kuan)(kuan)(kuan)(kuan)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)完善(shan)，工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)變(bian)更、暫定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)價(jia)(jia)(jia)(jia)格(ge)、工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)結(jie)(jie)(jie)(jie)算(suan)(suan)(suan)方式、價(jia)(jia)(jia)(jia)款(kuan)(kuan)(kuan)(kuan)(kuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)調(diao)整(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)、合(he)(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)期(qi)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)合(he)(he)(he)(he)(he)理(li)；環境(jing)保(bao)護、安全文(wen)(wen)(wen)明費、臨(lin)時(shi)設(she)(she)(she)施(shi)(shi)(shi)費的(de)(de)(de)(de)(de)(de)(de)(de)(de)支付(fu)(fu)與(yu)結(jie)(jie)(jie)(jie)算(suan)(suan)(suan)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)符(fu)(fu)合(he)(he)(he)(he)(he)有(you)(you)(you)(you)關(guan)(guan)政策規定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)；工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)付(fu)(fu)款(kuan)(kuan)(kuan)(kuan)(kuan)、工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)進(jin)(jin)度款(kuan)(kuan)(kuan)(kuan)(kuan)、履約(yue)(yue)(yue)(yue)保(bao)證(zheng)(zheng)(zheng)(zheng)金(jin)、質量(liang)(liang)保(bao)修金(jin)的(de)(de)(de)(de)(de)(de)(de)(de)(de)比例(li)(li)及(ji)返還(huan)(huan)(huan)(huan)條(tiao)款(kuan)(kuan)(kuan)(kuan)(kuan)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)合(he)(he)(he)(he)(he)理(li)等(deng)(deng)。2.招(zhao)(zhao)(zhao)(zhao)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)控(kong)(kong)制(zhi)(zhi)價(jia)(jia)(jia)(jia)對(dui)造價(jia)(jia)(jia)(jia)大(da)的(de)(de)(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)采用(yong)(yong)平行(xing)(xing)編制(zhi)(zhi)預(yu)算(suan)(suan)(suan)方式，由(you)學校工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)主(zhu)(zhu)(zhu)管部門(men)、內(nei)部審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)部門(men)各委托(tuo)一(yi)(yi)家(jia)(jia)有(you)(you)(you)(you)資(zi)質的(de)(de)(de)(de)(de)(de)(de)(de)(de)中介機(ji)(ji)構編制(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)招(zhao)(zhao)(zhao)(zhao)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)控(kong)(kong)制(zhi)(zhi)價(jia)(jia)(jia)(jia)，然后(hou)再組(zu)織兩家(jia)(jia)中介機(ji)(ji)構對(dui)對(dui)方預(yu)算(suan)(suan)(suan)控(kong)(kong)制(zhi)(zhi)價(jia)(jia)(jia)(jia)編制(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)合(he)(he)(he)(he)(he)法性、完整(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)性、準確性進(jin)(jin)行(xing)(xing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)核(he)，通過(guo)對(dui)數確定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)最終(zhong)(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)招(zhao)(zhao)(zhao)(zhao)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)控(kong)(kong)制(zhi)(zhi)價(jia)(jia)(jia)(jia)。約(yue)(yue)(yue)(yue)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)合(he)(he)(he)(he)(he)理(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)投(tou)(tou)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)報價(jia)(jia)(jia)(jia)下浮水平。例(li)(li)如：約(yue)(yue)(yue)(yue)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)“招(zhao)(zhao)(zhao)(zhao)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)控(kong)(kong)制(zhi)(zhi)價(jia)(jia)(jia)(jia)×90%≤有(you)(you)(you)(you)效投(tou)(tou)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)報價(jia)(jia)(jia)(jia)≤招(zhao)(zhao)(zhao)(zhao)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)控(kong)(kong)制(zhi)(zhi)價(jia)(jia)(jia)(jia)×95%”審(shen)(shen)(shen)(shen)(shen)(shen)(shen)核(he)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)清單(dan)(dan)(dan)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)齊全，項(xiang)(xiang)目(mu)特征、描(miao)述(shu)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)完整(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)、準確，定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)額套(tao)用(yong)(yong)及(ji)取費依據不(bu)(bu)(bu)準確，相(xiang)關(guan)(guan)稅費計(ji)(ji)(ji)(ji)(ji)(ji)(ji)取不(bu)(bu)(bu)合(he)(he)(he)(he)(he)理(li)，有(you)(you)(you)(you)無錯漏、重復等(deng)(deng)。審(shen)(shen)(shen)(shen)(shen)(shen)(shen)核(he)主(zhu)(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)材(cai)(cai)(cai)料(liao)和(he)設(she)(she)(she)備(bei)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)價(jia)(jia)(jia)(jia)與(yu)市場(chang)價(jia)(jia)(jia)(jia)格(ge)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)相(xiang)符(fu)(fu)。對(dui)于(yu)(yu)大(da)宗(zong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)材(cai)(cai)(cai)料(liao)供(gong)(gong)應(ying)(ying)，除(chu)(chu)了(le)(le)參(can)(can)(can)考(kao)當地建設(she)(she)(she)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)主(zhu)(zhu)(zhu)管部門(men)的(de)(de)(de)(de)(de)(de)(de)(de)(de)材(cai)(cai)(cai)料(liao)信息價(jia)(jia)(jia)(jia)外(wai)，還(huan)(huan)(huan)(huan)需進(jin)(jin)行(xing)(xing)市場(chang)詢(xun)價(jia)(jia)(jia)(jia)，通過(guo)多方對(dui)比，確定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)最終(zhong)(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)采購(gou)預(yu)算(suan)(suan)(suan)價(jia)(jia)(jia)(jia)。同(tong)(tong)(tong)(tong)(tong)時(shi)，為了(le)(le)保(bao)證(zheng)(zheng)(zheng)(zheng)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)質量(liang)(liang)，可(ke)在招(zhao)(zhao)(zhao)(zhao)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)文(wen)(wen)(wen)件(jian)中列(lie)明主(zhu)(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)材(cai)(cai)(cai)料(liao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)參(can)(can)(can)考(kao)品(pin)牌(pai)，并約(yue)(yue)(yue)(yue)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)投(tou)(tou)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)人供(gong)(gong)應(ying)(ying)的(de)(de)(de)(de)(de)(de)(de)(de)(de)主(zhu)(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)材(cai)(cai)(cai)料(liao)質量(liang)(liang)須(xu)同(tong)(tong)(tong)(tong)(tong)等(deng)(deng)于(yu)(yu)或高于(yu)(yu)參(can)(can)(can)考(kao)品(pin)牌(pai)。（三）施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)合(he)(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)核(he)主(zhu)(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)核(he)合(he)(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)條(tiao)款(kuan)(kuan)(kuan)(kuan)(kuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)約(yue)(yue)(yue)(yue)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)與(yu)招(zhao)(zhao)(zhao)(zhao)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)文(wen)(wen)(wen)件(jian)相(xiang)符(fu)(fu)，有(you)(you)(you)(you)沒有(you)(you)(you)(you)在實(shi)質上(shang)背離招(zhao)(zhao)(zhao)(zhao)標(biao)(biao)(biao)(biao)(biao)(biao)(biao)文(wen)(wen)(wen)件(jian)；合(he)(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)價(jia)(jia)(jia)(jia)款(kuan)(kuan)(kuan)(kuan)(kuan)類型(xing)、工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)結(jie)(jie)(jie)(jie)算(suan)(suan)(suan)價(jia)(jia)(jia)(jia)調(diao)整(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)、違約(yue)(yue)(yue)(yue)責(ze)任等(deng)(deng)條(tiao)款(kuan)(kuan)(kuan)(kuan)(kuan)約(yue)(yue)(yue)(yue)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)清楚；質量(liang)(liang)保(bao)修、工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)進(jin)(jin)度款(kuan)(kuan)(kuan)(kuan)(kuan)支付(fu)(fu)等(deng)(deng)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)符(fu)(fu)合(he)(he)(he)(he)(he)有(you)(you)(you)(you)關(guan)(guan)規定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)等(deng)(deng)。（四）工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)階(jie)(jie)段(duan)(duan)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)核(he)1.材(cai)(cai)(cai)料(liao)、設(she)(she)(she)備(bei)材(cai)(cai)(cai)料(liao)、設(she)(she)(she)備(bei)的(de)(de)(de)(de)(de)(de)(de)(de)(de)好(hao)(hao)壞是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)決(jue)(jue)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)質量(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)根(gen)本因素之一(yi)(yi)，材(cai)(cai)(cai)料(liao)價(jia)(jia)(jia)(jia)格(ge)的(de)(de)(de)(de)(de)(de)(de)(de)(de)高低也(ye)決(jue)(jue)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)了(le)(le)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)造價(jia)(jia)(jia)(jia)的(de)(de)(de)(de)(de)(de)(de)(de)(de)大(da)小(xiao)，對(dui)材(cai)(cai)(cai)料(liao)、設(she)(she)(she)備(bei)的(de)(de)(de)(de)(de)(de)(de)(de)(de)跟(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)就顯得重點(dian)跟(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)材(cai)(cai)(cai)料(liao)進(jin)(jin)場(chang)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)嚴(yan)格(ge)按(an)合(he)(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)約(yue)(yue)(yue)(yue)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)辦理(li)了(le)(le)驗(yan)(yan)(yan)收(shou)手續(xu)，主(zhu)(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)材(cai)(cai)(cai)料(liao)品(pin)牌(pai)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)與(yu)合(he)(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)約(yue)(yue)(yue)(yue)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)相(xiang)符(fu)(fu)，是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)有(you)(you)(you)(you)以次充好(hao)(hao)現(xian)象存在。2.隱蔽(bi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)隱蔽(bi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)屬實(shi)，直(zhi)接影響工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)結(jie)(jie)(jie)(jie)算(suan)(suan)(suan)造價(jia)(jia)(jia)(jia)。隱蔽(bi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)簽證(zheng)(zheng)(zheng)(zheng)單(dan)(dan)(dan)應(ying)(ying)一(yi)(yi)事一(yi)(yi)單(dan)(dan)(dan)，并按(an)時(shi)間(jian)順序連續(xu)編號，避免將(jiang)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)內(nei)容互不(bu)(bu)(bu)關(guan)(guan)聯(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)簽證(zheng)(zheng)(zheng)(zheng)項(xiang)(xiang)目(mu)合(he)(he)(he)(he)(he)并到一(yi)(yi)張簽證(zheng)(zheng)(zheng)(zheng)單(dan)(dan)(dan)內(nei)，也(ye)不(bu)(bu)(bu)要(yao)(yao)(yao)(yao)(yao)將(jiang)同(tong)(tong)(tong)(tong)(tong)一(yi)(yi)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)事項(xiang)(xiang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)內(nei)容分割成不(bu)(bu)(bu)同(tong)(tong)(tong)(tong)(tong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)簽證(zheng)(zheng)(zheng)(zheng)單(dan)(dan)(dan)。高校內(nei)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)部門(men)應(ying)(ying)及(ji)時(shi)參(can)(can)(can)與(yu)隱蔽(bi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)現(xian)場(chang)驗(yan)(yan)(yan)收(shou)取樣、測量(liang)(liang)和(he)鑒證(zheng)(zheng)(zheng)(zheng)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)，準確核(he)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)，并做好(hao)(hao)隱蔽(bi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)跟(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)記錄(lu)，必要(yao)(yao)(yao)(yao)(yao)時(shi)可(ke)利用(yong)(yong)照相(xiang)機(ji)(ji)或攝像機(ji)(ji)拍攝現(xian)場(chang)情(qing)況(kuang)，避免日(ri)后(hou)結(jie)(jie)(jie)(jie)算(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)爭議。3.工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)變(bian)更審(shen)(shen)(shen)(shen)(shen)(shen)(shen)查設(she)(she)(she)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)變(bian)更程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)序是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)合(he)(he)(he)(he)(he)規，相(xiang)關(guan)(guan)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)批(pi)手續(xu)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)完善(shan)，對(dui)增加造價(jia)(jia)(jia)(jia)大(da)的(de)(de)(de)(de)(de)(de)(de)(de)(de)變(bian)更，如基(ji)礎、主(zhu)(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)材(cai)(cai)(cai)料(liao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)變(bian)更等(deng)(deng)，須(xu)進(jin)(jin)行(xing)(xing)嚴(yan)格(ge)的(de)(de)(de)(de)(de)(de)(de)(de)(de)論證(zheng)(zheng)(zheng)(zheng)，必要(yao)(yao)(yao)(yao)(yao)時(shi)可(ke)聘(pin)請專家(jia)(jia)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)核(he)。規范工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)聯(lian)系函、設(she)(she)(she)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)變(bian)更審(shen)(shen)(shen)(shen)(shen)(shen)(shen)批(pi)單(dan)(dan)(dan)、現(xian)場(chang)簽證(zheng)(zheng)(zheng)(zheng)單(dan)(dan)(dan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)使用(yong)(yong)范圍(wei)，明確作(zuo)為竣(jun)(jun)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)結(jie)(jie)(jie)(jie)算(suan)(suan)(suan)依據的(de)(de)(de)(de)(de)(de)(de)(de)(de)書面材(cai)(cai)(cai)料(liao)。審(shen)(shen)(shen)(shen)(shen)(shen)(shen)核(he)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)付(fu)(fu)款(kuan)(kuan)(kuan)(kuan)(kuan)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)按(an)合(he)(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)約(yue)(yue)(yue)(yue)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)在工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)進(jin)(jin)度款(kuan)(kuan)(kuan)(kuan)(kuan)中進(jin)(jin)行(xing)(xing)抵(di)扣，工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)進(jin)(jin)度款(kuan)(kuan)(kuan)(kuan)(kuan)支付(fu)(fu)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)及(ji)時(shi)，有(you)(you)(you)(you)無超付(fu)(fu)現(xian)象等(deng)(deng)。（五(wu)）工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)竣(jun)(jun)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)決(jue)(jue)算(suan)(suan)(suan)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)核(he)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)項(xiang)(xiang)目(mu)竣(jun)(jun)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)驗(yan)(yan)(yan)收(shou)后(hou)，審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)部門(men)還(huan)(huan)(huan)(huan)應(ying)(ying)對(dui)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)項(xiang)(xiang)目(mu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)結(jie)(jie)(jie)(jie)算(suan)(suan)(suan)造價(jia)(jia)(jia)(jia)、財(cai)務(wu)決(jue)(jue)算(suan)(suan)(suan)情(qing)況(kuang)進(jin)(jin)行(xing)(xing)跟(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)。1.工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)竣(jun)(jun)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)結(jie)(jie)(jie)(jie)算(suan)(suan)(suan)主(zhu)(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)查竣(jun)(jun)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)結(jie)(jie)(jie)(jie)算(suan)(suan)(suan)資(zi)料(liao)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)完整(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)，竣(jun)(jun)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)圖(tu)紙(zhi)及(ji)相(xiang)關(guan)(guan)資(zi)料(liao)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)真(zhen)實(shi)、有(you)(you)(you)(you)效，與(yu)實(shi)際(ji)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)情(qing)況(kuang)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)一(yi)(yi)致。審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)人員須(xu)利用(yong)(yong)跟(gen)蹤(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)掌握的(de)(de)(de)(de)(de)(de)(de)(de)(de)資(zi)料(liao)和(he)數據，審(shen)(shen)(shen)(shen)(shen)(shen)(shen)查施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)單(dan)(dan)(dan)位提供(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)結(jie)(jie)(jie)(jie)算(suan)(suan)(suan)數據是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)真(zhen)實(shi)，定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)額套(tao)用(yong)(yong)及(ji)費率(lv)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)取是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)合(he)(he)(he)(he)(he)理(li)，增減(jian)項(xiang)(xiang)目(mu)造價(jia)(jia)(jia)(jia)的(de)(de)(de)(de)(de)(de)(de)(de)(de)調(diao)整(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)符(fu)(fu)合(he)(he)(he)(he)(he)合(he)(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)約(yue)(yue)(yue)(yue)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)；隱蔽(bi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)屬實(shi)，與(yu)施(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)圖(tu)要(yao)(yao)(yao)(yao)(yao)求(qiu)(qiu)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)一(yi)(yi)致，有(you)(you)(you)(you)無偷(tou)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)減(jian)料(liao)及(ji)高估冒(mao)算(suan)(suan)(suan)現(xian)象；主(zhu)(zhu)(zhu)要(yao)(yao)(yao)(yao)(yao)材(cai)(cai)(cai)料(liao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)結(jie)(jie)(jie)(jie)算(suan)(suan)(suan)價(jia)(jia)(jia)(jia)格(ge)與(yu)市場(chang)價(jia)(jia)(jia)(jia)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)相(xiang)符(fu)(fu)，超出約(yue)(yue)(yue)(yue)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)上(shang)漲或下降浮動范圍(wei)的(de)(de)(de)(de)(de)(de)(de)(de)(de)材(cai)(cai)(cai)料(liao)價(jia)(jia)(jia)(jia)格(ge)調(diao)整(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)按(an)合(he)(he)(he)(he)(he)同(tong)(tong)(tong)(tong)(tong)規定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)進(jin)(jin)行(xing)(xing)調(diao)整(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)。2.工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)竣(jun)(jun)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)財(cai)務(wu)決(jue)(jue)算(suan)(suan)(suan)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)核(he)竣(jun)(jun)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)財(cai)務(wu)決(jue)(jue)算(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)編制(zhi)(zhi)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)符(fu)(fu)合(he)(he)(he)(he)(he)規定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)，竣(jun)(jun)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)財(cai)務(wu)決(jue)(jue)算(suan)(suan)(suan)報表是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)真(zhen)實(shi)、完整(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)；工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)項(xiang)(xiang)目(mu)建設(she)(she)(she)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)按(an)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)批(pi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)概算(suan)(suan)(suan)執行(xing)(xing)；資(zi)金(jin)投(tou)(tou)入是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)到位；各項(xiang)(xiang)成本支出是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)否(fou)(fou)(fou)與(yu)建設(she)(she)(she)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)項(xiang)(xiang)目(mu)建設(she)(she)(she)有(you)(you)(you)(you)關(guan)(guan)，有(you)(you)(you)(you)無超標(biao)(biao)(biao)(biao)(biao)(biao)(biao)準開(kai)(kai)支，特別(bie)是(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)項(xiang)(xiang)目(mu)前期(qi)投(tou)(tou)入的(de)(de)(de)(de)(de)(de)(de)(de)(de)各項(xiang)(xiang)費用(yong)(yong)。

作者：廖(liao)月恒廖(liao)云吳紹(shao)陛單位(wei)：欽州學院審計處

摘要：隨著我國經(jing)濟(ji)(ji)的(de)(de)發(fa)展和(he)社會的(de)(de)進步(bu)，在醫院項目(mu)(mu)建設的(de)(de)過(guo)程(cheng)(cheng)(cheng)中全程(cheng)(cheng)(cheng)跟蹤審計(ji)的(de)(de)地位越來越突出。這一審計(ji)方式大(da)大(da)提(ti)高了(le)工(gong)作(zuo)效(xiao)率和(he)工(gong)作(zuo)質(zhi)量，有效(xiao)的(de)(de)控制了(le)工(gong)程(cheng)(cheng)(cheng)的(de)(de)施工(gong)成本，為醫院的(de)(de)工(gong)程(cheng)(cheng)(cheng)項目(mu)(mu)帶來了(le)更大(da)的(de)(de)經(jing)濟(ji)(ji)效(xiao)益(yi)。

關鍵詞：項目建設(she);跟蹤審計;工作(zuo)效(xiao)率(lv);工作(zuo)質量;經(jing)濟效(xiao)益(yi)

一、通(tong)過內外審(shen)計(ji)結合的(de)方法進行全程(cheng)跟蹤審(shen)計(ji)工作

為了將工(gong)程造價控制在(zai)合(he)(he)理的(de)(de)范圍內，并確保(bao)(bao)資(zi)金能夠有(you)效(xiao)的(de)(de)應用于醫院的(de)(de)建設，醫院在(zai)工(gong)程施工(gong)之前會(hui)公開進(jin)行招標，與社會(hui)上的(de)(de)審(shen)(shen)(shen)計(ji)(ji)機構(gou)(gou)簽訂工(gong)程造價咨詢(xun)服(fu)務(wu)合(he)(he)同(tong)，使得審(shen)(shen)(shen)計(ji)(ji)能夠貫(guan)穿(chuan)工(gong)程施工(gong)的(de)(de)全(quan)部過程。同(tong)時(shi)，使用內外審(shen)(shen)(shen)結合(he)(he)的(de)(de)方式進(jin)行審(shen)(shen)(shen)計(ji)(ji)工(gong)作(zuo)，大大提(ti)升了審(shen)(shen)(shen)計(ji)(ji)質量(liang)和效(xiao)率。由(you)醫院的(de)(de)審(shen)(shen)(shen)計(ji)(ji)部門(men)(men)帶頭(tou)與采購、基建、財務(wu)等相(xiang)關部門(men)(men)配合(he)(he)合(he)(he)作(zuo)，使得各個部門(men)(men)流暢的(de)(de)運(yun)行起來，確保(bao)(bao)整個工(gong)程項目跟蹤審(shen)(shen)(shen)計(ji)(ji)工(gong)作(zuo)的(de)(de)有(you)效(xiao)運(yun)行。在(zai)調整好各個部門(men)(men)之間合(he)(he)作(zuo)關系的(de)(de)同(tong)時(shi)，加強對人力資(zi)源(yuan)的(de)(de)管理，廣泛招納具有(you)相(xiang)關專(zhuan)(zhuan)業(ye)(ye)資(zi)質的(de)(de)審(shen)(shen)(shen)計(ji)(ji)機構(gou)(gou)，由(you)素質較高的(de)(de)專(zhuan)(zhuan)業(ye)(ye)人員(yuan)組成審(shen)(shen)(shen)計(ji)(ji)團隊(dui)參加工(gong)程審(shen)(shen)(shen)計(ji)(ji)工(gong)作(zuo)，有(you)效(xiao)彌補了醫院內審(shen)(shen)(shen)計(ji)(ji)機構(gou)(gou)專(zhuan)(zhuan)業(ye)(ye)水平(ping)不夠和相(xiang)關審(shen)(shen)(shen)計(ji)(ji)人才匱(kui)乏的(de)(de)缺口，確保(bao)(bao)了審(shen)(shen)(shen)計(ji)(ji)工(gong)作(zuo)的(de)(de)速度和質量(liang)。

二、跟(gen)蹤(zong)審(shen)計(ji)工作要分段進行

1.醫(yi)院(yuan)跟蹤(zong)(zong)(zong)審(shen)計工(gong)(gong)(gong)(gong)(gong)(gong)作的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)第一(yi)個(ge)階(jie)(jie)段(duan)。在醫(yi)院(yuan)實施跟蹤(zong)(zong)(zong)審(shen)計的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)初(chu)步階(jie)(jie)段(duan)，首先(xian)要(yao)(yao)開(kai)(kai)展的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)是(shi)(shi)咨(zi)(zi)詢(xun)合(he)同(tong)；材(cai)料(liao)(liao)、設(she)(she)(she)備(bei)咨(zi)(zi)詢(xun)；工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)費(fei)(fei)用(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)審(shen)核(he)；隱(yin)蔽(bi)工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)記(ji)錄；對(dui)工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)變更(geng)、簽(qian)(qian)(qian)(qian)證(zheng)(zheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)控(kong)制等(deng)(deng)方面(mian)(mian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)作。1.1咨(zi)(zi)詢(xun)合(he)同(tong)。在基建(jian)部(bu)門送來(lai)合(he)同(tong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)時(shi)(shi)候(hou)，審(shen)計人員要(yao)(yao)從合(he)同(tong)訂(ding)立(li)形式(shi)、主(zhu)體(ti)是(shi)(shi)否合(he)法有(you)效、條款(kuan)(kuan)(kuan)(kuan)齊全與(yu)否、約(yue)定(ding)是(shi)(shi)否存在漏洞(dong)等(deng)(deng)方面(mian)(mian)把關(guan)(guan)(guan)(guan)，嚴(yan)格(ge)(ge)控(kong)制好(hao)(hao)合(he)同(tong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)細節，避免合(he)同(tong)中存在約(yue)定(ding)不(bu)(bu)明確(que)或有(you)爭議的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)情況，以(yi)更(geng)好(hao)(hao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)防(fang)止合(he)同(tong)糾紛的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)產生。1.2材(cai)料(liao)(liao)、設(she)(she)(she)備(bei)咨(zi)(zi)詢(xun)。工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)造(zao)價的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)主(zhu)要(yao)(yao)部(bu)分就是(shi)(shi)材(cai)料(liao)(liao)和(he)(he)設(she)(she)(she)備(bei)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)造(zao)價，這一(yi)部(bu)分往往能(neng)夠占據工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)全部(bu)造(zao)價的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)百分之(zhi)七十左右。因此(ci)，對(dui)于(yu)(yu)材(cai)料(liao)(liao)、設(she)(she)(she)備(bei)檔次(ci)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)選擇對(dui)整個(ge)工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)造(zao)價起著(zhu)十分關(guan)(guan)(guan)(guan)鍵的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)作用(yong)。就目前而言，市場(chang)(chang)上(shang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)材(cai)料(liao)(liao)和(he)(he)設(she)(she)(she)備(bei)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)種(zhong)類(lei)、品牌繁(fan)多(duo)，價格(ge)(ge)和(he)(he)檔次(ci)也(ye)(ye)是(shi)(shi)參差不(bu)(bu)齊，需要(yao)(yao)相關(guan)(guan)(guan)(guan)人員認真考察咨(zi)(zi)詢(xun)，做好(hao)(hao)相關(guan)(guan)(guan)(guan)跟蹤(zong)(zong)(zong)審(shen)計工(gong)(gong)(gong)(gong)(gong)(gong)作。1.3工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)費(fei)(fei)用(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)審(shen)核(he)。工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)承包方和(he)(he)發包方所關(guan)(guan)(guan)(guan)注的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)問題就是(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)款(kuan)(kuan)(kuan)(kuan)費(fei)(fei)用(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)問題，工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)進(jin)度(du)離不(bu)(bu)開(kai)(kai)進(jin)度(du)款(kuan)(kuan)(kuan)(kuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)支持(chi)，因此(ci)，工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)款(kuan)(kuan)(kuan)(kuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)支付時(shi)(shi)間(jian)以(yi)及款(kuan)(kuan)(kuan)(kuan)項的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)余額都是(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)重點問題。在工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)進(jin)度(du)款(kuan)(kuan)(kuan)(kuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)審(shen)核(he)方面(mian)(mian)，審(shen)計人員通過(guo)(guo)組織、技術、合(he)同(tong)條款(kuan)(kuan)(kuan)(kuan)等(deng)(deng)等(deng)(deng)方面(mian)(mian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)控(kong)制，嚴(yan)格(ge)(ge)將工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)款(kuan)(kuan)(kuan)(kuan)項控(kong)制在一(yi)定(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)范圍(wei)之(zhi)內。1.4隱(yin)蔽(bi)工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)記(ji)錄。審(shen)計人員可以(yi)采取多(duo)種(zhong)措施、方法，比如去現場(chang)(chang)對(dui)材(cai)料(liao)(liao)取樣，記(ji)錄現場(chang)(chang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)具體(ti)施工(gong)(gong)(gong)(gong)(gong)(gong)情況等(deng)(deng)等(deng)(deng)，做好(hao)(hao)對(dui)工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)跟蹤(zong)(zong)(zong)，時(shi)(shi)刻了解工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)進(jin)度(du)和(he)(he)動(dong)態。1.5對(dui)工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)變更(geng)、簽(qian)(qian)(qian)(qian)證(zheng)(zheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)控(kong)制。基建(jian)工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)簽(qian)(qian)(qian)(qian)證(zheng)(zheng)和(he)(he)變更(geng)都會(hui)引起工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)總價款(kuan)(kuan)(kuan)(kuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)改動(dong)，有(you)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)甚(shen)至會(hui)通過(guo)(guo)一(yi)些策略來(lai)降低(di)入圍(wei)，之(zhi)后，在依(yi)靠施工(gong)(gong)(gong)(gong)(gong)(gong)過(guo)(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)中的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)變更(geng)和(he)(he)簽(qian)(qian)(qian)(qian)證(zheng)(zheng)來(lai)最大程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)度(du)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)確(que)保(bao)自(zi)身(shen)經濟(ji)利益(yi)。所以(yi)，在施工(gong)(gong)(gong)(gong)(gong)(gong)過(guo)(guo)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)中對(dui)于(yu)(yu)簽(qian)(qian)(qian)(qian)證(zheng)(zheng)和(he)(he)變更(geng)都要(yao)(yao)嚴(yan)格(ge)(ge)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)控(kong)制。2.醫(yi)院(yuan)跟蹤(zong)(zong)(zong)審(shen)計工(gong)(gong)(gong)(gong)(gong)(gong)作的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)第二個(ge)階(jie)(jie)段(duan)。在第一(yi)階(jie)(jie)段(duan)工(gong)(gong)(gong)(gong)(gong)(gong)作的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)基礎上(shang)，醫(yi)院(yuan)可以(yi)進(jin)一(yi)步完(wan)善跟蹤(zong)(zong)(zong)審(shen)計工(gong)(gong)(gong)(gong)(gong)(gong)作，比如委托審(shen)計公開(kai)(kai)對(dui)門診樓(lou)工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)項目進(jin)行招標，不(bu)(bu)但利用(yong)了社會(hui)上(shang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)優質審(shen)計資源(yuan)，同(tong)時(shi)(shi)，也(ye)(ye)可以(yi)大大降低(di)建(jian)設(she)(she)(she)成(cheng)本、提升工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)帶來(lai)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)經濟(ji)利益(yi)，并且為(wei)醫(yi)院(yuan)以(yi)后的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)發展樹立(li)了良好(hao)(hao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)形象；前移跟蹤(zong)(zong)(zong)審(shen)計關(guan)(guan)(guan)(guan)口，跟蹤(zong)(zong)(zong)審(shen)計需要(yao)(yao)從源(yuan)頭著(zhu)手，從工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)合(he)同(tong)、招標、設(she)(she)(she)計、預算(suan)等(deng)(deng)方面(mian)(mian)層層把關(guan)(guan)(guan)(guan)，防(fang)止工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)中出現不(bu)(bu)能(neng)挽(wan)回的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)損失；將跟蹤(zong)(zong)(zong)審(shen)計工(gong)(gong)(gong)(gong)(gong)(gong)作貫穿于(yu)(yu)基建(jian)工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)和(he)(he)修繕工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)，使得(de)跟蹤(zong)(zong)(zong)審(shen)計工(gong)(gong)(gong)(gong)(gong)(gong)作不(bu)(bu)僅存在與(yu)基建(jian)工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)，也(ye)(ye)能(neng)服務于(yu)(yu)修繕工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)之(zhi)中。

摘要(yao)：當(dang)前，基(ji)本(ben)建(jian)設項目(mu)財(cai)(cai)務跟(gen)(gen)(gen)蹤(zong)審計(ji)(ji)正是模索階段，本(ben)文從審計(ji)(ji)人員角度(du)對財(cai)(cai)務跟(gen)(gen)(gen)蹤(zong)審計(ji)(ji)工作的主要(yao)內容、跟(gen)(gen)(gen)蹤(zong)審計(ji)(ji)中存在的問(wen)題、解(jie)決財(cai)(cai)務跟(gen)(gen)(gen)蹤(zong)審計(ji)(ji)問(wen)題的對策和建(jian)議等(deng)三個(ge)方面來探析。

關(guan)鍵詞：財務跟蹤(zong)審(shen)計;對策(ce);建議

隨著我國(guo)社(she)會經濟的(de)(de)(de)快速發(fa)展(zhan)，越(yue)來越(yue)多(duo)的(de)(de)(de)資(zi)(zi)金(jin)投(tou)入到基(ji)礎設(she)(she)(she)施和重點建(jian)設(she)(she)(she)項(xiang)目，因此建(jian)設(she)(she)(she)項(xiang)目資(zi)(zi)金(jin)使(shi)用的(de)(de)(de)有(you)(you)效性(xing)(xing)得到了政(zheng)府及相關部門的(de)(de)(de)重視。建(jian)設(she)(she)(she)項(xiang)目一(yi)般需要幾年有(you)(you)些(xie)甚(shen)至超過(guo)十年，若在(zai)項(xiang)目建(jian)設(she)(she)(she)完工后才進(jin)行(xing)(xing)審計(ji)，那么(me)發(fa)現了重大問題無法得到修正，所以(yi)項(xiang)目在(zai)建(jian)設(she)(she)(she)過(guo)程(cheng)中需要進(jin)行(xing)(xing)財(cai)(cai)務審查(cha)監督。基(ji)本(ben)建(jian)設(she)(she)(she)項(xiang)目財(cai)(cai)務跟蹤(zong)(zong)審計(ji)，是對建(jian)設(she)(she)(she)項(xiang)目從(cong)立(li)項(xiang)到竣工交付(fu)使(shi)用期間，資(zi)(zi)金(jin)支(zhi)出(chu)的(de)(de)(de)真(zhen)實性(xing)(xing)、合(he)(he)法合(he)(he)規性(xing)(xing)進(jin)行(xing)(xing)審核(he)、監督。對于中長期項(xiang)目的(de)(de)(de)建(jian)設(she)(she)(she)，非常有(you)(you)必要進(jin)行(xing)(xing)財(cai)(cai)務跟蹤(zong)(zong)審計(ji)，這有(you)(you)利于投(tou)資(zi)(zi)方動態掌握項(xiang)目建(jian)設(she)(she)(she)的(de)(de)(de)進(jin)度(du)情況(kuang)，對加強(qiang)建(jian)設(she)(she)(she)投(tou)資(zi)(zi)資(zi)(zi)金(jin)支(zhi)出(chu)的(de)(de)(de)管理，防止大筆資(zi)(zi)金(jin)流失都具有(you)(you)十分重要的(de)(de)(de)意義。本(ben)文主要從(cong)審計(ji)人(ren)員的(de)(de)(de)角度(du)對建(jian)設(she)(she)(she)項(xiang)目財(cai)(cai)務跟蹤(zong)(zong)審計(ji)問題及對策進(jin)行(xing)(xing)探(tan)析。

一、基本建(jian)設(she)項目財務跟蹤審計工(gong)作的主(zhu)要內容

在(zai)工(gong)程(cheng)項(xiang)目(mu)(mu)前(qian)期階(jie)(jie)段(duan)(duan)，主要(yao)審(shen)(shen)(shen)查(cha)(cha)(cha)建(jian)設單位(wei)是否(fou)(fou)單獨(du)建(jian)立基(ji)本建(jian)設賬套，并按(an)照(zhao)建(jian)設單位(wei)會(hui)計科目(mu)(mu)表進行財務(wu)(wu)核算；了解項(xiang)目(mu)(mu)資(zi)(zi)金(jin)的來源及到(dao)位(wei)情(qing)(qing)況，以及后(hou)續(xu)建(jian)設資(zi)(zi)金(jin)是否(fou)(fou)得到(dao)落實；審(shen)(shen)(shen)查(cha)(cha)(cha)征地、拆(chai)遷補償費(fei)(fei)的范圍和(he)(he)標(biao)準的相關(guan)文件(jian)是否(fou)(fou)合法(fa)合規(gui)；審(shen)(shen)(shen)查(cha)(cha)(cha)項(xiang)目(mu)(mu)建(jian)設單位(wei)是否(fou)(fou)建(jian)立健全基(ji)本建(jian)設財務(wu)(wu)管理(li)制(zhi)度(du)和(he)(he)內部控制(zhi)制(zhi)度(du)，如經費(fei)(fei)撥付(fu)，費(fei)(fei)用(yong)支(zhi)(zhi)出報(bao)銷審(shen)(shen)(shen)批制(zhi)度(du)等(deng)。工(gong)程(cheng)項(xiang)目(mu)(mu)實施(shi)階(jie)(jie)段(duan)(duan)，主要(yao)審(shen)(shen)(shen)查(cha)(cha)(cha)項(xiang)目(mu)(mu)建(jian)設資(zi)(zi)金(jin)的使用(yong)和(he)(he)管理(li)情(qing)(qing)況，有無(wu)截留、擠占和(he)(he)挪(nuo)用(yong)等(deng)違規(gui)違紀問題。審(shen)(shen)(shen)查(cha)(cha)(cha)勘察、設計、監理(li)、招標(biao)等(deng)費(fei)(fei)用(yong)是否(fou)(fou)按(an)規(gui)定計取和(he)(he)按(an)進度(du)支(zhi)(zhi)付(fu)。審(shen)(shen)(shen)查(cha)(cha)(cha)專項(xiang)資(zi)(zi)金(jin)是否(fou)(fou)按(an)照(zhao)要(yao)求專戶存儲、專款專用(yong)。審(shen)(shen)(shen)查(cha)(cha)(cha)征地補償移民是否(fou)(fou)在(zai)紅(hong)線范圍內，征地搬遷支(zhi)(zhi)出是否(fou)(fou)按(an)補償標(biao)準支(zhi)(zhi)付(fu)。工(gong)程(cheng)項(xiang)目(mu)(mu)竣(jun)工(gong)驗(yan)收階(jie)(jie)段(duan)(duan)，主要(yao)審(shen)(shen)(shen)查(cha)(cha)(cha)項(xiang)目(mu)(mu)建(jian)設資(zi)(zi)金(jin)來源組(zu)成(cheng)及實際到(dao)位(wei)金(jin)額(e)(e)，并與(yu)投資(zi)(zi)計劃(hua)、概(gai)算批復進行比較，核實差異金(jin)額(e)(e)并分析原(yuan)因。審(shen)(shen)(shen)查(cha)(cha)(cha)交付(fu)使用(yong)資(zi)(zi)產的成(cheng)本計算是否(fou)(fou)正確，建(jian)設結余資(zi)(zi)金(jin)及債(zhai)權債(zhai)務(wu)(wu)的情(qing)(qing)況。審(shen)(shen)(shen)查(cha)(cha)(cha)基(ji)本建(jian)設決算報(bao)表的編制(zhi)依據和(he)(he)方(fang)法(fa)是否(fou)(fou)符合國家有關(guan)基(ji)本建(jian)設財務(wu)(wu)管理(li)的規(gui)定。

二(er)、基本建設(she)項目財務跟蹤審計中存(cun)在的問(wen)題

一、政府投資(zi)項目跟蹤審計(ji)的基本概念及理(li)論(lun)基礎

（一）政(zheng)府投資項目跟蹤(zong)審計的基本概念

在《對建(jian)(jian)(jian)設(she)(she)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)跟(gen)蹤(zong)(zong)(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)的(de)分(fen)析(xi)》中(zhong)，鄧衛寧、裴擂(lei)對政(zheng)府投(tou)資建(jian)(jian)(jian)設(she)(she)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)全(quan)(quan)過(guo)(guo)程(cheng)跟(gen)蹤(zong)(zong)(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)進(jin)(jin)行(xing)了定義(yi)，認為(wei)(wei)它是(shi)對建(jian)(jian)(jian)設(she)(she)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)實施(shi)(shi)建(jian)(jian)(jian)設(she)(she)前(qian)期(qi)、項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)執(zhi)行(xing)期(qi)、項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)完工(gong)期(qi)以及后續(xu)跟(gen)蹤(zong)(zong)(zong)的(de)全(quan)(quan)過(guo)(guo)程(cheng)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)，使(shi)每一建(jian)(jian)(jian)設(she)(she)時期(qi)、每一建(jian)(jian)(jian)設(she)(she)內容都隨時納入(ru)設(she)(she)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)的(de)范疇，發現(xian)問題(ti)及時糾(jiu)正，進(jin)(jin)而規(gui)范管(guan)理(li)(li)行(xing)為(wei)(wei)，提高資金使(shi)用(yong)效(xiao)益(yi)，做(zuo)到經濟效(xiao)益(yi)和(he)(he)社會效(xiao)益(yi)（包括環境效(xiao)益(yi)）的(de)雙贏。彭紹進(jin)(jin)在《建(jian)(jian)(jian)設(she)(she)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)跟(gen)蹤(zong)(zong)(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)芻議》中(zhong)也對建(jian)(jian)(jian)設(she)(she)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)跟(gen)蹤(zong)(zong)(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)進(jin)(jin)行(xing)了定義(yi)，認為(wei)(wei)它是(shi)指(zhi)對基本建(jian)(jian)(jian)設(she)(she)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)從立項(xiang)(xiang)(xiang)(xiang)開始(shi)到竣(jun)(jun)(jun)工(gong)決(jue)算(suan)(suan)為(wei)(wei)止(zhi)的(de)投(tou)資管(guan)理(li)(li)活動全(quan)(quan)過(guo)(guo)程(cheng)進(jin)(jin)行(xing)的(de)連(lian)續(xu)、全(quan)(quan)面(mian)、系統的(de)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)。它要求審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)人(ren)員從一開始(shi)就介入(ru)建(jian)(jian)(jian)設(she)(she)工(gong)作(zuo)，參與建(jian)(jian)(jian)設(she)(she)管(guan)理(li)(li)，發揮監(jian)督和(he)(he)評(ping)價職能，確保建(jian)(jian)(jian)設(she)(she)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)的(de)經濟性(xing)、效(xiao)率性(xing)和(he)(he)效(xiao)果性(xing)。建(jian)(jian)(jian)設(she)(she)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)跟(gen)蹤(zong)(zong)(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)是(shi)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)工(gong)作(zuo)的(de)延伸(shen)和(he)(he)拓(tuo)展，是(shi)現(xian)代審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)制度(du)的(de)創(chuang)新，是(shi)解決(jue)當前(qian)建(jian)(jian)(jian)設(she)(she)領(ling)域突(tu)出(chu)問題(ti)的(de)有效(xiao)方法。通過(guo)(guo)以上(shang)定義(yi)，我(wo)們可以認為(wei)(wei)政(zheng)府投(tou)資項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)跟(gen)蹤(zong)(zong)(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)是(shi)指(zhi)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)機構對政(zheng)府投(tou)資項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)進(jin)(jin)行(xing)的(de)全(quan)(quan)過(guo)(guo)程(cheng)的(de)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)監(jian)督，從審(shen)(shen)(shen)(shen)(shen)(shen)(shen)核項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)投(tou)資決(jue)策程(cheng)序，到施(shi)(shi)工(gong)預(yu)算(suan)(suan)開始(shi)，到參與其招(zhao)、投(tou)標工(gong)作(zuo)，竣(jun)(jun)(jun)工(gong)決(jue)算(suan)(suan)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)，直至竣(jun)(jun)(jun)工(gong)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)后評(ping)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)進(jin)(jin)行(xing)監(jian)督。它具體分(fen)為(wei)(wei)項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)前(qian)期(qi)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)、項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)預(yu)算(suan)(suan)執(zhi)行(xing)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)、項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)竣(jun)(jun)(jun)工(gong)決(jue)算(suan)(suan)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)及項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)后評(ping)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)。從概念中(zhong)我(wo)們可以分(fen)析(xi)出(chu)政(zheng)府投(tou)資項(xiang)(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)(mu)跟(gen)蹤(zong)(zong)(zong)審(shen)(shen)(shen)(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)的(de)一些特點。

1．全面性運用此審(shen)計(ji)(ji)方式時，審(shen)計(ji)(ji)機構參(can)與了政府投資項目從決(jue)策到竣工(gong)的全程(cheng)審(shen)計(ji)(ji)監督(du)，它相對于傳統的事后竣工(gong)決(jue)算審(shen)計(ji)(ji)工(gong)作具有全面性。

2．創新(xin)性(xing)跟(gen)蹤審計是一種全新(xin)的(de)(de)審計方式，它使審計工作告(gao)別(bie)傳統事(shi)后審計取(qu)證困難的(de)(de)尷尬局面，尤其能對(dui)項目決策的(de)(de)科學性(xing)、合理(li)性(xing)進(jin)行分析，有(you)效地(di)避(bi)免了審計風險。

3．多樣性(xing)全過程(cheng)跟蹤審(shen)(shen)(shen)計(ji)在實施審(shen)(shen)(shen)計(ji)的(de)過程(cheng)中不僅(jin)需要(yao)(yao)(yao)采(cai)用(yong)傳統的(de)、通用(yong)的(de)財務審(shen)(shen)(shen)計(ji)的(de)方法(fa)(fa)(fa)(fa)(fa)（如(ru)順查(cha)法(fa)(fa)(fa)(fa)(fa)、逆查(cha)法(fa)(fa)(fa)(fa)(fa)、詳(xiang)查(cha)法(fa)(fa)(fa)(fa)(fa)、抽查(cha)法(fa)(fa)(fa)(fa)(fa)等），更需要(yao)(yao)(yao)借助(zhu)分析法(fa)(fa)(fa)(fa)(fa)、系(xi)統論、論證法(fa)(fa)(fa)(fa)(fa)、評(ping)價法(fa)(fa)(fa)(fa)(fa)，有的(de)甚至還要(yao)(yao)(yao)采(cai)用(yong)模糊(hu)綜合評(ping)判法(fa)(fa)(fa)(fa)(fa)等。