EPC模式下发电项目审计的实施难点与协同审计机制构建

Navigating Audit Challenges in EPC Power Projects: Towards a Collaborative Auditing Mechanism

摘要: 在“十五五”基建高质量发展与培育新质生产力的宏观背景下，EPC总承包模式已成为大型发电工程的主流建设范式。然而，该类项目资金高度密集、技术交叉极深，沿袭传统的事后静态审计已无法应对大型复杂的资金利益方综合体。本文引入复杂系统理论，阐释了发电EPC项目具有的复杂特征，由于这些特征对于工程审计带来极大不便与困难，传统的静态审计已无法应对，本文提出数智化全过程协同审计机制，利用BIM模型与数字实景技术以全方位、全过程管控EPC工程项目的建设过程和后续使用过程。

Abstract: Against the macroeconomic backdrop of high-quality infrastructure development and the cultivation of new quality productive forces during the 15th Five-Year Plan period, the Engineering, Procurement, and Construction (EPC) general contracting model has emerged as the mainstream paradigm for large-scale power generation projects. However, characterized by immense capital intensity and deep technological intersection, such projects involve a complex consortium of financial and stakeholder interests that traditional ex-post static auditing can no longer effectively manage. Introducing complex systems theory, this paper elucidates the complex features inherent in power generation EPC projects. Given that these characteristics pose severe challenges to engineering auditing and render conventional static approaches obsolete, this paper proposes a whole-process, multidimensional, digital-intelligent collaborative auditing mechanism. By leveraging Building Information Modeling (BIM) and digital reality technologies, this framework enables comprehensive and whole-process control over both the construction phase and the subsequent operational lifecycle of EPC projects.