The Research Of Changqing Petroleum Exploration Bureau Engineering Project Whole Process Track Auditing

Along with the technical development, society's progress, the country uses in the capital investment scale increasing day by day, how to control the construction investment of the project , reasonable definite project construction cost have become the current important research topic. Implementing the whole process track audit to the engineering project, may avoid constructing the investment benefit to be low, can discover promptly, the exposition and in the correction project construction exists question, in the jamming project management loophole, prevented the construction fund loss, waste from the first, enables the limited economical resources to display the biggest benefit.The engineering project implemented entire process track audit, the key point is anticipation audited prominently, attention process control. Although the engineering project whole process track audit work of our country just was at the start stage, at present a unified standard, has not formed an integrity, the mature theory and the standard operation flow, but also was at the fumble stage, but the confirmation which practiced through the part auditing department, the engineering project whole process track audit pattern has many merits.The paper develops in recent years through the CPEB(Changqing Petroleum Exploration Bureau) auditing department to the priority project whole process track audit research, explores the whole process track audit the content and the method.The auditing department relates the CPEB engineering project management's actual situation, is possible according to the engineering project construction program and various stages to the engineering project investment influence, determination audit key,Namely: The key attention item design stage, the move of bid stage, the project construction stage, the project settle accounts, the project completion final accounts stage audit and so on.Simultaneously aims at each stage the characteristic, determined the different audit content and the audit method, and formulate the corresponding audit work flow.For example: Whether the design stage key attention design proposal does pass through optimal, whether after quota design, as well as whether utilizes method control investments and so on value engineering; The Tendering and Bidding stage key examination tender project, the tender document integrity and the tender procedure standards; Construction stage key examination job location each kind of visa and concealed work approval; The settlement stage key attention resilience computation, the fixed quantity apply mechanically and each kind of expense idea take and so on the contents.CPEB auditing department through implement the whole process track audit to the engineering project has obtained the very good effect, accumulated certain experience, for next step does the audit work well, has built the solid foundation; Through the audit surveillance, has controlled the project construction investment effectively, enables the project construction fund to obtain applies reasonably, simultaneously promoted the CPEB engineering project management level enhancement.