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专业学位硕士论文
工程建设项目审计与腐败治理问题研究——以京沪高铁建设项目跟踪审计为例
Study on Construction Project Audit and Corruption
Governance
——Take the tracking audit of Beijing-Shanghai high-speed railway construction project as an example
专业学位名称会计硕士
学位申请人宋烨
指导教师刘国常乐小龙
学号16810353562
入学时间2016年9月
2018年5月9日
摘要
随着社会经济的快速发展，我国大量开展工程建设项目，这些利国利民的工程大大提高了人们的生活质量，但是它也为腐败的产生提供了便利条件。怎样在建设项目中杜绝腐败的发生，让建设项目的资金用到实处已经引起了各领域专家的注意。我国大型建设项目的审计方式大都是事后审计，其中包括竣工决算审计和概算执行情况审计等，相比而言，跟踪审计作为一种事前、事中的全过程跟踪审计，其优势是显而易见的。本文将工程建设项目审计与腐败治理的现状进行理论概括，通过对京沪高铁建设项目跟踪审计的案例分析，肯定了跟踪审计对腐败治理的作用。与此同时，在京沪高铁的案例中也发现了跟踪审计在腐败治理中存在着一些不足，于是笔者从预防腐败的视角提出了完善建设项目跟踪审计的建设性意见，对以后的工程建设项目有借鉴意义。尽管探索跟踪审计的文章很多，但是鲜有文章以跟踪审计与腐败治理进行结合的角度来研究。因此，本文的研究深化和拓展了工程建设项目审计与腐败治理问题研究的相关理论。
关键词：工程建设项目审计；腐败治理；跟踪审计；京沪高铁
ABSTRACT
With the rapid development of society and economy,China has carried out a large number of engineering construction projects.These projects that benefit the country and the people have greatly
improved people's quality of life,but it also provides facilities for the creation of corruption.How to eliminate the occurrence of corruption in the construction project and let the funds for the construction project actually applied has attracted the attention of experts in various fields.The audit methods of large-scale construction projects in China are mostly post-event audits,including completion audits and audits of budget estimates. Compared with audit trail auditing as an ex-ante and intra-process follow-up audit,its advantages are obvious.This article summarizes the status quo of auditing and corruption governance of engineering construction projects.Through the case analysis of the follow-up audit of the Beijing-Shanghai high-speed rail construction project,it confirms the role of the follow-up audit on corruption governance.At the same time,in the case of the Beijing-Shanghai high-speed rail,we also found that there are some deficiencies in the follow-up audit in the governance of corruption.Therefore,the author put forward constructive suggestions for perfecting the follow-up audit of construction projects from the perspective of corruption prevention,and for future construction projects.There is reference significance.Although there are many articles on exploration and auditing,few articles are researched on the combination of follow-up auditing and corruption governance.Therefore, the research in this paper deepens and expands the related theories of auditing and corruption governance of engineering construction projects.
KeyWords:Project Construction Audit;Corruption Governance;Tracking Audit;
governanceBeijing-Shanghai High Speed Rail

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