EPC总承包模式下建筑工程企业内控审计形式化问题研究
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聂佳磊
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江苏海洋大学，江苏镇江，212300
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摘要：EPC 总承包模式作为建筑工程行业主流模式，集设计、采购、施工于一体，对内控审计的专业性与实效性要求更高。但实践中，EPC 模式下建筑工程企业内控审计形式化问题突出，表现为流程适配性不足、报告缺乏专项性、整改闭环缺失、价值赋能弱化四类典型问题，严重制约项目风险管控与效益提升。本文以“问题-成因-对策”为逻辑，结合EPC 模式全流程一体化、风险点集中的特点，诊断出内部资源适配不足、认知偏差、外部监管针对性弱、专业服务匹配度低四项核心成因，并针对性提出内部资源优化、认知能力提升、外部监管调整、外部服务完善的对策，旨在为EPC 模式下建筑工程企业破解审计“走过场”困境、强化全流程内控管理提供实践参考。
关健词：EPC 总承包模式；建筑工程企业；内控审计；形式化；监督机制 |
Research on the Formalization Problem of Internal Control Audit in Construction Engineering Enterprises Under EPC General Contracting Mode
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Jialei Nie
Jiangsu Ocean University, Zhenjiang Jiangsu 212300,China
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Abstract: As the mainstream mode in the construction engineering industry, the EPC general contracting mode integrates design, procurement and construction, which puts forward higher requirements for the professionalism and effectiveness of internal control audit. However, in practice, the formalization of internal control audit in construction engineering enterprises under the EPC mode is prominent, manifested in four typical problems: insufficient process adaptability, lack of special reports, missing rectification closed-loop, and weakened value empowerment, which seriously restrict project risk control and benefit improvement. Following the logic of "problem-cause-countermeasure", combined with the characteristics of the EPC mode such as whole-process integration and concentrated risk points, this paper diagnoses four core causes: insufficient adaptation of internal resources, cognitive bias, weak pertinence of external supervision, and low matching degree of professional services. It also puts forward targeted countermeasures including optimizing internal resources, enhancing cognitive abilities, adjusting external supervision, and improving external services, aiming to provide practical references for construction engineering enterprises under the EPC mode to solve the dilemma of "going through the motions" in audit and strengthen whole-process internal control management.
Keywords : EPC general contracting mode; construction engineering enterprises; internal control audit; formalization; supervision mechanism
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