Research On Accounting Matrix Model Of Highway Engineering Cost Audit

In recent years,in order to adapt to the development of the field of engineering construction,scholars have never stopped exploring the mode of engineering audit.Under the existing audit methods,the time is too late for audit to intervene cost control,which makes the engineering information lag behind.The basis of audit only can use settlement data,but the authenticity of the material is difficult to judge at this point,these make it difficult to improve management and save funds.In order to better control the project cost and allocate audit resources reasonably,it is necessary to study the audit method deeply and enrich the audit work.Based on the above problems,this paper proposes to introduce the accounting matrix into the cost audit.Making use of the flexibility of accounting matrix and compiling matrix according to the characteristics of highway construction project,it is to reflect and enlarge the connection between unit engineering,participants and environment with construction.It is convenient for the project manager to find out the problem better,which provides the data basis for the project manager to deal with the sudden situation,and plays an active role in promoting the quality construction.First of all,the article expounds the basic theory of engineering cost audit and its development malpractice.Second,it is to analyse the theoretical method and its application rationality of the accounting matrix,as well as the auxiliary function of the highway engineering cost audit,to get the calculation method and operation mode.And making a clear analysis on the interest relationship of the participating organizations and optimize the organization structure of the project to improve the quality of the main body of the project tracking audit.Measures should be taken to strengthen personnel’s learning of audit norms and improve audit environment so as to ensure the effective implementation of tracking audit.The third,the application of theoretical method in Jiayu Section of Xianpan first Class Highway could make an Input-output analysis of project participation factors such as funds,materials,equipment,institutions and so on involved in the project,with emphasis on analysing the resource of its excessive consumption to provide reference for audit decision.In the price-based accounting matrix,it will analyse the influence degree of each resource in the process of engineering construction combined with multiplier analysis in detail.It also provides a data base for macro audit decisions and data support for the process of utilizing and allocating the engineering resources,to improve the investment efficiency of the project.The research shows that it can analyse the change of investment structure system between projects and internal projects from a macro perspective with applying the accountingmatrix theory to the research of cost audit method,optimizing the tracking audit mode,fully excavating the cost control function of the whole process tracking audit.According to the results of the data reflected by the matrix,we can adjust the next audit procedure compared the actual situation with the quality,progress and cost objectives that they are expected to be achieved,controlling the quality and cost of the whole project to improve the benefit of the project.