本科论文摘 要众所周知施工企业产品的主体是施工企业物资，它能占到某项工程总投资的 60%，它的重要性也就不言而喻。要想获得好的施工效益和施工质量，物资管理就是非常重要且不可或缺的一个关键性环节。而且这也是最容易出错的一个环节，所以对施工企业物资管理进行审计也就成了十分重要的一个环节。本文就对物资管理审计存在的问题及对策进行简要分析。在经济发展新常态下，施工企业中物资管理影响着工程质量、安全、经济效益各个方面。通过对物资采购、验收、发放三个管理环节的风险分析，提出对物料计划、采购招标、合同管理、节超分析、制度考核五个环节加强审计监督，为提高企业效益、防范风险提供管理帮助。关键字：施工企业，施工效益和质量，存在问题及解决方法本科论文AbstractIt is well known that the main body of construction enterprise products is construction enterprise materials, which can account for 60% of the total investment of a project, and its importance is self-evident. In order to obtain good construction efficiency and construction quality, material management is a very important and indispensable key link. So this is also the most error prone link, and the audit of material management of construction enterprises has become a very important link. This paper makes a brief analysis of the problems and Countermeasures in the material management of enterprises. Under the new normal of economic development, material management in construction enterprises affects all aspects of project quality, safety and economic benefits. Through the risk analysis of the three management links of material purchase, acceptance and distribution, this paper proposes to strengthen the audit supervision of the five links of material plan, procurement bidding, contract management, saving and exceeding analysis, and system assessment, so as to provide management help for improving the enterprise benefit and preventing risks.Key words: Construction en...
