| Since the implementation of the bidding law of the People’s Republic of China in 2000,China’s bidding system has developed rapidly in the past 20 years,and has become an important method for all kinds of enterprises to carry out project construction and material procurement.However,in the process of practice,illegal bidding events occur frequently,and relevant legal documents related to bidding specifications emerge in an endless stream.In2019,the bidding system has become more and more popular The revision of the standard law for public consultation has become a major concern.In the audit results of power enterprises in recent years,there are also some problems in the bidding of engineering projects.As an important part of national power facilities construction,power enterprises are the benchmark of many enterprises in China,which are related to the people’s livelihood and the national plan.Among them,the engineering projects of power enterprises are the basis of enterprise operation,and the compliance work in the bidding process of engineering projects is the guarantee Objective: the basis for the healthy operation of follow-up work.Therefore,it is particularly important for the internal audit to manage the bidding of engineering projects.Because of the large scale of electric power enterprises,the large number of engineering projects and the complexity of bidding procedures,the work of internal auditors is facing new challenges.Based on the relevant theoretical results of bidding audit,combined with the bidding of electric power enterprises,this paper puts forward new challenges for the work of internal auditors The practical experience of the compliance audit of the bidding is studied in this aspect,and the corresponding suggestions are put forward for the problems in the compliance audit of the bidding of the internal engineering projects of the enterprise.Based on the theory of principal-agent,the theory of information asymmetry,and the theory of bargaining,this paper studies the documents of bidding and the audit of bidding,and takes enterprise a as a practical case to study the compliance audit of project bidding of enterprise a Analysis and suggestions.This paper is divided into six parts: The first part of the introduction introduces the background of this study,summarizes and combs the literature achievements related to the project bidding audit,and explains the research methods and ideas of this paper;the second part explains the concepts related to the compliance audit of bidding,and expounds the relevant theoretical basis of the article;the third part introduces the bidding and compliance audit of bidding of electric power enterprises The status quo.The fourth partis the key part of this paper.It analyzes the case of a company’s project bidding compliance audit,introduces the contents and results of the audit,and analyzes the problems in the audit process;the fifth part puts forward the corresponding suggestions for the problems in a company’s project bidding compliance audit;the sixth part summarizes the full text and conducts the future research Prospects.From the perspective of internal audit of electric power enterprises,this paper reveals the contents and characteristics of the compliance audit of electric power enterprise project bidding.Taking the bidding process of bidding,bid evaluation,bid opening and bid awarding as the logical sequence,this paper makes an in-depth analysis of the audit work,and puts forward solutions such as expanding the scope of audit and improving the accountability system.It provides some new ideas for the internal audit department of electric power enterprises to audit the bidding compliance. |
PDF Full Text Request