Research On Optimization Of Bidding Auditing Of M Company Engineering Construction Project

With China's reference to foreign experience in the nationwide implementation of the bidding system,after years of development,bidding activities have become the most commonly used means of access in the field of capital construction in China.At the same time,China has promulgated a series of laws and regulations,such as the Law on bidding and bidding,to supervise and standardize bidding activities,so as to ensure the interests of all parties and the quality of the project.However,in the actual process of bidding,there will still be various problems leading to the loss of investment funds,poor quality of the project and other adverse situations,serious when it may even threaten the safety of people's lives.And at present,China's experts and scholars pay more attention to the project construction project bidding audit from the perspective of the national level,in China's economic development into a new normal,China's economic development of the environment has undergone great changes,leading to the bidding industry is facing environmental instability and increased risk situation,At the same time for the bidding supervision work,is also an unprecedented test.Therefore,strengthening the construction of bidding audit for Enterprise engineering construction projects,constantly optimizing bidding audit,strengthening the management of bidding for engineering construction projects from the source,preventing the occurrence of corruption,plays an important role in the sustainable development of engineering construction projects in China.Based on the above background,the full text adopts the research methods of literature research,field investigation and case analysis.Firstly,this paper summarizes the relevant literatures at home and abroad,such as "bidding for engineering construction projects" and "bidding audit of engineering construction projects",and defines the key concepts in the paper,"Bidding audit of engineering construction projects",and points out that this article is to study the bidding audit of engineering construction projects from the perspective of internal audit of the company.Then it puts forward that the theoretical basis of bidding audit of engineering construction project is the theory of principal-agent,the theory of fiduciary responsibility and the theory of information asymmetry.Principal-agent theory and fiduciary responsibility theory are the prerequisites for the existence of bidding audit for engineering construction projects,while the theory of information asymmetry embodies the necessity and importance of bidding audit for engineering construction projects.Secondly,this paper gives an overview of the bidding audit of the real estate industry construction project from three aspects,introduces the goal and main basis of the bidding audit of the construction project of the real estate industry,and expounds in detail the main contents,procedures and audit methods of the bidding audit of the construction project in the real estate industry.Finally,this paper combines theory with practice,taking M company as a case,and focuses on the optimization research of bidding audit of engineering construction project of the company.Firstly,the paper evaluates and analyzes the norms,methods,contents and processes of the current bidding audit of engineering construction projects in M Company,finds out the problems existing in the bidding audit of the company's engineering construction projects,and puts forward the information construction of promoting the bidding audit,improving the audit efficiency,perfecting the risk assessment procedure,and preventing the audit risk,Expand the audit content,expand the audit function,strengthen the audit team construction,improve the auditor status of the four aspects of the optimization countermeasures.Through the optimization research of the bidding audit of the engineering construction project,we can fully perfect and give full play to the function of M Company's internal audit service to the enterprise,reduce the potential risk of the bidding of M Company's engineering construction project,and then reduce the risk that the project may appear,and add the impetus to the sustainable development of M company.