大型工程建设的核心是工程决策,但同时决策也是工程建设最具风险性的工作,因此,对工程决策的综合审计显得至关重要,其实质就是对工程决策进行系统性的审计。本文在分析大型工程不同决策模式与特点后,给出了工程决策审计的内涵,并设计了工程决策审计组织平台与流程机制,建立了基于综合集成的大型工程决策审计模式。
As decision-making is the most important and risky part of the large-scale project construction, the comprehensive performance audit of large-scale projects, in essence, is the systematical audit of the project decision-making. According to the analysis of various decision-making models of large-scale projects and their charaeteristics, this paper discusses the connotation of the decision-making audit of large-scale complex project, designs the organizational platform and procedure of project decision-making audit, and establishes the meta-synthetic based project decision-making audit of large-scale complex project.