建设项目结算审计风险分析与防范

建设项目结算审计是控制建设成本、规范施工活动的重要手段。文章梳理了建设项目结算审计中存在的六项风险因素,并运用DEMATEL法分析了各风险因素的重要程度以及它们之间的相互影响关系,并针对性地提出严格审查送审资料的完整性与真实性、提高用人标准,建立审计问责制度、建立审计复核制度等风险防范措施,为建设单位规避结算审计风险提供借鉴。

Risk Analysis and Prevention of Construction Project Settlement Audit

Construction project settlement audit is an important means to control construction cost and standardize construction activities.This paper combs six risk factors existing in the settlement audit of construction projects,analyzes the importance of each risk factor and their mutual influence relationship by using the DEMATEL method,and puts forward risk prevention measures such as strictly examining the integrity and authenticity of submitted materials,improving the employment standards,establishing the audit accountability system,and establishing the audit review system for construction,which provides a reference for the construction unit to avoid the settlement audit risk.