Cost Management of Maintenance and Reconstruction Project from the Perspective of Internal Audit
李正辉① LI Zheng-hui；史绍君② SHI Shao-jun
（①江苏省广播电视集团有限公司，南京 210000；②江苏融新汇策项目管理有限公司，南京 210000）
（①Jiangsu Radio and Television Group Co.，Ltd.，Nanjing 210000，China；
②Jiangsu Rongxin Huice Project Management Co.，Ltd.，Nanjing 210000，China）
摘要： 针对维修改造项目工程造价管理存在的问题，文章从内部审计的视角深层次研究公司近八年造价管理工作存在的问题、分析原因，提出加强部门间有效协同、以问题为导向、完善内控制度、动态造价管理等改进措施。研究结果在工程造价管理工作中得到了验证，相关举措能够规范项目管理、提升项目绩效、增加项目价值，以期促进行业内工程造价管理，进一步提升工程造价管理水平。
Abstract: In view of the problems existing in the maintenance and renovation project cost management, this paper deeply studies the problems existing in the company's cost management in recent 8 years from the perspective of internal audit, analyzes the reasons, and puts forward some improvement measures such as strengthening effective coordination among departments, taking problems as guidance, perfecting internal control system and dynamic cost management. The results have been verified in the project cost management, which can standardize the project management, improve the project performance and increase the project value, so as to promote the project cost management in the industry and further improve the project cost management level.
关键词： 内部审计；工程造价；动态管理；问题导向
Key words: internal audit；construction cost；dynamic management；problem oriented
中图分类号：F239.45 文献标识码：A 文章编号：1006-4311（2022）22-036-03
DOI:10.3969/j.issn.1006-4311.2022.22.012.
文章出处：李正辉,史绍君. 基于内部审计视角的维修改造工程造价管理[J]. 价值工程,2022,41(22):36-38.
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