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随着市场经济的发展,作为油田内部的油田建设企业,逐步实施“走出去”发展战略,承揽施工外部工程项目越来越多,但由于社会工程项目点多面广,远离基地,且工程项目部是临时性的经济组织,人员随项目结束而解体,使得原来按照油区作业设计的审计程序和方法不相适应,带来了不能同步对社会工程项目实施财务常规审计、经济合同审计和对分包工程实施全过程监督比较困难等诸多问题。在这种情况下,强化对外部工程项目审计显得更加突出和重要。
With the development of the market economy, as an oilfield construction enterprise within the oilfield, it has gradually implemented the “Going Global” development strategy and contracted more and more external construction projects. However, due to the wide range of social engineering projects and the distance from the base, Project Department is a temporary economic organization, personnel disintegration with the end of the project, making the original oilfield operations designed audit procedures and methods do not meet, brought about the social engineering projects can not be synchronized implementation of the financial audit, economic contract audit and Subcontracting project implementation of the whole process of supervision is more difficult and many other issues. Under such circumstances, it is even more prominent and important to strengthen the auditing of external engineering projects.