经济效益审计的全周期实施路径与优化策略研究

Implementation Path and Optimization Strategies for the Whole-Cycle Economic Benefit Audit of Construction Engineering Projects

摘要: 本文详细阐述了建筑工程项目经济效益审计的三个阶段：事前审计、事中审计和最终审计。通过构建“三专一智”审计团队架构，运用智能审计平台与现场勘验工具，实施“五步递进”作业法，确保审计工作的全面性和准确性。同时，提出了提高审计质量的对策建议，包括构建智能审计体系、培育复合型人才梯队及推动经济效益与可持续性双轨融合。

Abstract: This paper elaborates on the three stages of economic benefit audit for construction engineering projects: pre-audit, in-process audit, and final audit. By establishing a “three-specialized and one-intelligent” audit team structure, utilizing intelligent audit platforms and on-site inspection tools, and implementing a “five-step progressive” operational approach, the paper ensures the comprehensiveness and accuracy of the audit work. Additionally, it proposes countermeasures to enhance audit quality, including constructing an intelligent audit system, cultivating a compound talent team, and promoting the dual-track integration of economic benefits and sustainability.