Research On Economic Benefit Audit Of Engineering Project

Accompany with the 70 th anniversary of the founding of New China,the construction industry has greatly changed in different historical periods.The construction industry helps to promote China's national economy.It dominates the changes in the country's total economic volume and is also a barometer of the country's economic development.In 2019,the total output value and added value of the construction industry continued to grow.According to the historical average,the output value of the construction industry is expected to reach 24.7 trillion yuan in2019,up 5.1% year on year.It is estimated that the added value of the construction industry will reach 6.7 trillion yuan in 2019,up 9.0% year on year.The market share of the seven major central construction enterprises has continued to increase since2014,reaching 31.44% by the third quarter of 2019,which to some extent indicates that the market concentration of the construction industry has continued to increase.The profit level of construction companies originates from engineering projects.It is the top priority for the development and growth of construction companies to improve the economic benefits of engineering projects.The construction and construction process of engineering projects can improve the management defects of engineering projects through the economic benefit audit of effective supervision and evaluation.Due to the non-mandatory economic benefit audit,the audit content still lays particular stress on financial legal audit,and the research on economic benefit audit is less,especially on the economic benefit audit of construction projects.Due to the particularity of the construction industry,the types of projects are different,such as municipal,railway,highway,urban rail transit,etc.Project A of KJ Construction Company shows that the problems existing in the economic benefit audit of construction projects are not extensive.In the case of a single subject,this paper only analyzes the present situation.The measures to improve the economic benefit audit of construction projects are put forward,but they do not involve the operability measuresto improve the economic benefit audit of other types of construction projects,which can provide a new topic for the in-depth study of economic benefit audit of classified construction projects.KJ Construction Company is an enterprise that has made positive contributions to the construction of railway,highway,municipal and urban rail transit at home and abroad.This paper mainly explored the internal economic benefit audit of KJ Construction Company by using case analysis method.Starting from the research of the internal economic benefit audit of KJ Construction Company A Project,this paper made an effective comparative analysis and summary of the current situation of the economic benefit audit of Project A,fully understood the problems existing in the economic benefit audit of KJ Construction Company's engineering projects,checked the causes of the problems,solved the economic benefit audit problems of Project A,and optimized the internal economic benefit audit system of KJ Construction Company through on-the-spot investigation.From the in-depth study of the current situation of economic benefit audit of Project A,it can be found that the problems affecting the economic benefit audit evaluation of Project A include: First,there are differences between the budget cost and the actual cost;Second,there is a lack of verification of legal affairs,claims and changes.Third,the comprehensive evaluation of economic benefit audit is incomplete.Fourth,it is difficult to review the project completion settlement matters.These problems are both targeted and universal in the economic benefit audit of engineering projects in the construction industry.Therefore,aiming at the problem of internal economic benefit audit of KJ Construction Company,perfect measures can be given from the following four aspects: The big data platform is used to build the process of tracking and auditing the whole process of engineering projects,and improve the evaluation index of economic benefit auditing of engineering projects,the professional level of auditing teams,and the laws and regulations and systems of economic benefit auditing of engineering projects.These improvement measures are not only conducive to improving the quality of economic benefit audit of Project A,but also conducive to the promotion of KJ Construction Company's operation and management and the healthy and stable development of KJConstruction Company.At present,there are many irrationalities in the economic benefit audit of engineering projects in China's construction industry.The results of this paper can not only enrich the theory of economic benefit audit in our country,but also give a set of reference procedures for economic benefit audit of construction companies' engineering projects,standardize and guide the behavior standards for economic benefit audit of engineering projects,and improve the management behavior of construction industry.In order to make the internal audit of construction projects more complete and systematic,the main research results of this paper are continuously improving the research on economic benefit audit of engineering projects has certain reference value and practical guiding significance.