会计学院知识库

  近年来，随着“清洁能源”倡议和“双碳”目标的实施，我国全社会用电量不断攀升，国家电网公司对电网工程项目建设的投资额也逐年增加。由于电网工程项目具有建设周期长、投资金额大以及施工范围广等特点，传统的竣工结算审计只是在电网工程项目完工后对相关的资料进行审计，无法及时发现电网工程项目建设过程中出现的问题，导致整改不及时，从而影响电网工程建设的进度和质量，也无法满足工程管理的需要。随着我国农村电网系统的不断完善升级，为了保障农网改造项目投入资金的合理使用、工程项目建设的质量等，各级电网公司开始对电网工程项目建设实施全过程跟踪审计，将审计介入的时间点提前到电网工程项目设计阶段，进而对整个工程项目实现全过程审计监督，更好的发挥审计的监督职能。

  本文主要采用文献分析法和案例研究法，对国内外工程项目全过程跟踪审计的文献进行梳理，简述工程项目全过程跟踪审计的概念和特点，从我国电网建设现状出发，以C公司10千伏农网改造项目全过程跟踪审计为例，从其全过程跟踪审计实施现状入手，重点关注其审计方案和各工程项目阶段的审计内容，发现C公司内部审计部门在实施工程项目的全过程跟踪审计过程中存在工程项目全过程跟踪审计相关法律法规和制度不完善、工程项目全过程跟踪审计落实不到位、工程项目全过程跟踪审计职责定位模糊以及全过程跟踪审计成果利用不充分等问题。针对以上问题，结合C公司10千伏农网改造项目全过程跟踪审计实施的现状，提出了以下具体优化措施：第一，完善工程项目全过程跟踪审计相关法律法规和制度；第二，树立全过程跟踪审计意识，把握工程项目全过程跟踪审计重点环节；第三，明确工程项目全过程跟踪审计主体以及工程项目全过程跟踪审计人员职责与权限；第四，拓宽跟踪审计信息披露渠道，加强跟踪审计后续整改监督。以期能优化全过程跟踪审计流程，从而提高电网建设工程项目审计质量。

  In recent years,with the implementation of the "clean energy"initiative and the"dual carbon"goal,China's overall social electricity consumption continues to rise,and the investment amount of State Grid Corporation of China in power grid project construction has also increased year by year.Due to the characteristics of power grid engineering projects such as long construction cycle,large investment amount,and wide construction scope,the traditional completion settlement audit only audits the relevant data after the completion of the project,which fails to timely detect problems occurring during the construction process of power grid engineering projects,leading to untimely rectification,thereby affecting the progress and quality of power grid engineering construction,and also unable to meet the needs of project management.With the continuous improvement and upgrading of the rural power grid system in China,in order to ensure the reasonable use of funds invested in rural power grid reconstruction projects,the quality of project construction,and so on,power grid companies at all levels have begun to implement tracking audits of the entire process of power grid project construction, bringing the time point of audit intervention to the design stage of power grid projects,thereby achieving full process audit supervision of the entire project,and better playing the supervision function of audit.

  This article mainly uses the literature analysis method and case study method to sort out the literature on the whole process tracking audit of domestic and foreign engineering projects,briefly describes the concept and characteristics of the whole process tracking audit of engineering projects.Starting from the current situation of China's power grid construction,taking the entire process tracking audit of the 10KV rural power grid renovation project of Company C as an example,starting from the implementation status of the whole process tracking audit,focusing on its audit plan and the audit content of each project stage,it was found that the internal audit department of Company C had problems in implementing the whole process follow-up audit of engineering projects, such as incomplete laws,regulations,and systems related to the whole process follow-up audit of engineering projects,inadequate implementation of the whole process follow-up audit of engineering projects,unclear responsibilities for the whole process follow-up audit of engineering projects, and insufficient utilization of follow-up audit results.In response to the above issues,combined with the current situation of the implementation of the tracking audit of the entire process of the 10KV rural power grid transformation project of Company C,the following specific optimization measures are proposed:first, improve the relevant laws,regulations,and systems for the tracking audit of the entire process of engineering projects;Second,establish awareness of the whole process tracking audit,and grasp the key links of the whole process tracking audit of engineering projects;Third,clarify the main body of the whole process tracking audit of the engineering project and the responsibilities and authorities of the whole process tracking audit personnel of the engineering project;Fourth, broaden the channels for tracking audit information disclosure,and strengthen follow-up rectification and supervision of tracking audit.In order to optimize the whole process tracking audit process,thereby improving the audit quality of power grid construction projects.