【正文】 country. Many questions still exist while the implement of PAM. The most prominent problem is that pletion stage cost audit and financial supervision cannot fit the requirement of agency construction project. To solve the problem, we offer the mode of whole process cost audit and financial supervision in agency construction project. It will achieve the goal of promoting cost audit and financial supervision in agency construction project within the shortest time through expounding key point of cost audit from different views by the way of parative analysis method, conclusional summary method, etc. This thesis firstly outlines cost audit and financial supervision through literature review, then defines the scope of whole process cost audit and divides the whole process cost audit into three parts: preimplementation stage, concurrent stage and pletion stage. Then aimed at the problems could be solved in each stage, the relevant theoretical frame , audit content and methods are raised. 1. Key points of cost audit and financial supervision in preimplementation stage are the availability of finance, the normalization of project feasibility study report, the accuracy of design budgetary estimate, etc. 2. Key points of cost audit and financial supervision in concurrent stage are the pliance of constructionagent bidding and construction bidding, the implementation of contract, the implementation of project budgetary estimate, the establishment and implementation of internal control system, design change and onsite visa, the usage of financial, etc. 3. Key points of cost audit and financial supervision in pletion stage are the valuation of construction work by both parties, using situation of equipments and material and the establishment of settle statement, etc. Finally, this thesis identifies the risks related to the whole process cost audit. After analysis, this thesis raises the detailed methods for risk control. Through research, this thesis illustrates the problems exist in the agency construction project and it provides references for the whole process cost audit. It also provides the transparency and public trust and then reached the purpose of identifying the engineer cost reasonably, maximizing the revenue and avoiding the waste of resources. Key Words: Agency Construction Project Whole Process Cost Audit Financial Supervision Audit Risk 目 錄 第一章 緒論 .................................................... 1 研究背景及意義 .......................................................... 1 研究背景 .......................................................... 1 研究意義 .......................................................... 2 文獻(xiàn)研究 ................................................................ 3 審計(jì)主體及職能的研究現(xiàn)狀 .......................................... 3 代建項(xiàng)目全過(guò)程造價(jià)審計(jì)的研究現(xiàn)狀 .................................. 4 代建項(xiàng)目各階段造價(jià)審計(jì)的研究現(xiàn)狀 .................................. 5 代建項(xiàng)目資金監(jiān)管的研究現(xiàn)狀 ........................................ 6 代建項(xiàng)目審計(jì)風(fēng)險(xiǎn)的研究現(xiàn)狀 ........................................ 6 論文結(jié)構(gòu)框架 ............................................................ 7 研究范圍的界定 .................................................... 7 研究?jī)?nèi)容 ......................................................... 11 技術(shù)路線圖 ....................................................... 12 第二章 代建項(xiàng)目全過(guò)程造價(jià)審計(jì)及資金監(jiān)管的理論分析 ................ 14 代建項(xiàng)目的內(nèi)涵和特點(diǎn) ................................................... 14 代建項(xiàng)目的概念 ................................................... 14 代建項(xiàng)目的基本要素 ............................................... 14 代建項(xiàng)目全過(guò)程造價(jià)審計(jì)的理論 ........................................... 16 代建項(xiàng)目的全過(guò)程造價(jià)審計(jì)范圍 ..................................... 16 代建項(xiàng)目的全過(guò)程造價(jià)審計(jì)的過(guò)程劃分 ............................... 16 代建項(xiàng)目的全過(guò)程造價(jià)審計(jì)風(fēng)險(xiǎn)管理 ................................. 16 代建項(xiàng)目資金監(jiān)管的概述 ................................................. 17 代建項(xiàng)目全過(guò)程造價(jià)審計(jì)及資金監(jiān)管的基本內(nèi)容 ............................. 19 代建項(xiàng)目全過(guò)程造價(jià)審計(jì)和資金監(jiān)管的依據(jù) ........................... 19 代建項(xiàng)目全過(guò)程造價(jià)審計(jì)和資金監(jiān)管的程序 ........................... 19 第三章 代建項(xiàng)目建設(shè)前期造價(jià)審計(jì)及資金監(jiān)管 ........................ 22 代建項(xiàng)目決策階段造價(jià)審計(jì)及資金監(jiān)管 ..................................... 23 代建項(xiàng)目的決策階段造價(jià)審計(jì)及資金監(jiān)管存在的問(wèn)題 ................... 23 代建項(xiàng)目的決策階段造價(jià)審計(jì)及資金監(jiān)管的分析 ....................... 24 代建項(xiàng)目的決策階段造價(jià)審計(jì)及資金監(jiān)管的措施建議 ................... 26 代建項(xiàng)目設(shè)計(jì)階段造價(jià)審計(jì)及資金監(jiān)管 ..................................... 27 代建項(xiàng) 目的設(shè)計(jì)階段造價(jià)審計(jì)及資金監(jiān)管存在的問(wèn)題 ................... 28 代建項(xiàng)目的設(shè)計(jì)階段造價(jià)審計(jì)及資金監(jiān)管的分析 ....................... 29 代建項(xiàng)目的設(shè)計(jì)階段造價(jià)審計(jì)及資金監(jiān)管的措施建議 ................... 31 第四章 代建項(xiàng)目實(shí)施期造價(jià)審計(jì)及資金監(jiān)管 .......................... 34 代建項(xiàng)目招投標(biāo)階段造價(jià)審計(jì)及資金監(jiān)管 ................................... 34 代建項(xiàng)目的招投標(biāo)階段造價(jià)審計(jì)及資金監(jiān)管存在的問(wèn)題 ................. 34 代建項(xiàng)目的招投標(biāo)階段造價(jià)審計(jì)及資金監(jiān)管的分析 ..................... 35 代建項(xiàng)目的招投標(biāo)階段造價(jià)審計(jì)及資金監(jiān)管的措施建議 ................. 38 代建項(xiàng)目施工階段造價(jià)審計(jì)及資 金監(jiān)管 ..................................... 40 代建項(xiàng)目的施工階段造價(jià)審計(jì)及資金監(jiān)管存在的問(wèn)題 ................... 40 代建項(xiàng)目的施工階段造價(jià)審計(jì)及資金監(jiān)管的分析 ....................... 42 代建項(xiàng)目的施工階段造價(jià)審計(jì)及資金監(jiān)管的措施建議 ................... 44 第五章 代建項(xiàng)目竣工期造價(jià)審計(jì)及資金監(jiān)管 .......................... 49 代建項(xiàng)目的 竣工階段造價(jià)審計(jì)及資金監(jiān)管存在的問(wèn)題 ......................... 49 代建項(xiàng)目的 竣工階段造價(jià)審計(jì)及資金監(jiān)管的分析 ............................. 49 審計(jì)目的 ......................................................... 49 審計(jì)內(nèi)容 ......................................................... 50 審計(jì)方法 ......................................................... 50 代建項(xiàng)目 竣工階段造價(jià)審計(jì)及資金監(jiān)管的措施建議 ........................... 51 第六章 代建項(xiàng)目造價(jià)審計(jì)及資金監(jiān)管的風(fēng)險(xiǎn)分析和防范 ................ 54 代建項(xiàng)目審計(jì)風(fēng)險(xiǎn)的識(shí)別 ................................................. 54 審計(jì)風(fēng)險(xiǎn)的內(nèi)涵及特征 ............................................. 54 全過(guò)程造價(jià)審計(jì)風(fēng)險(xiǎn)的確定 ......................................... 54 代建項(xiàng)目審計(jì)風(fēng)險(xiǎn)的分析 ................................................. 56 審計(jì)風(fēng)險(xiǎn)形成的客觀原因 ........................................... 56 審計(jì)風(fēng)險(xiǎn)形成的主觀原因 ...............