Since the Chinese government advocated the general contracting model in the early1980 s,the number of general contracting businesses in China has increased year by year,and the acceptance level of the general contracting market has gradually improved.Especially after 2014,the Ministry of Housing and Urban-Rural Development approved a large number of provinces to carry out pilot projects of general contracting,and issued a number of notices on general contracting of development projects.This model has been recognized and affirmed by the government,various units and enterprises in the industry.Engineering general contracting mode development at the same time,as the important part of engineering general contracting project completion settlement audit,still continue to use the earlier parallel contracting mode of settlement audit system,the settlement and the problems existing in the audit process is also becoming increasingly prominent,in this context,the turnkey project completion settlement audit related problems on research and analysis is very necessary,for the completion of settlement and auditing work of the general contractor comb problems and puts forward the Suggestions to solve these problems,to promote the smooth development of of the general contractor has the very realistic significance.In the study of this paper,ZS crude oil terminal project is selected as a case,and literature research,investigation and research,case analysis and other methods are comprehensively used to study the settlement audit of ZS crude oil terminal project,focusing on the analysis of the problems and causes of the audit of engineering projects.Main cause is the insufficient project settlement audit method,audit system is imperfect,the auditor has disadvantages,audit environment problems,such as ZS company lack of reasonable audit system construction,the configuration of the unreasonable auditors to do company audit tasks,and lack of relevant audit legal effect in the process of auditing,information communication,ZS company attaches great importance to the settlement audit is not enough.In view of the above reasons,it is proposed to strengthen the audit of engineering settlement for ZS Company by strengthening the routine audit of engineering projects and exploring innovative audit methods.Strengthen the allocation of audit personnel for settlement of construction projects;Optimization of the project settlement audit environment and other proposals. |