Cao Xuguang
Laixi Social Insurance Center
Summary:Farmers' markets play a very important role in the economic and social development of cities and can meet the needs of people's lives. Based on the actual situation, this paper discusses the analysis of the existing problems in the management of farmers' market projects, and then analyzes the problem of over-budget in the whole process of auditing farmers' market projects.
Keywords:Farmer's Market;The whole process of the project;Audit;Over budget.
Introduction
At present, there are 151 large and small agricultural (market) trade markets in the city, with a total number of about 50,000 stalls, more than 20,000 fixed shops, and a total turnover of nearly 6 billion yuan. The market pattern of "urban and rural market villages" has been formed, that is, three major market areas: urban farmers' market area, township market area, and rural market area. Generally speaking, at this stage, the total amount of agricultural (market) trade market in our city is moderate, the echelon is obvious, and the coverage is wide, which is an indispensable part of the county's economic and social development.
1. Problems in the management of farmers' market projects
1.1. There are large loopholes in the management mechanism.
From the perspective of developer management, there is a lack of communication between employees of various functional departments within the developer, and there are behaviors such as information asymmetry and individual personnel not operating in accordance with specifications. For example, when the developer compiles the cost base of the farmer's market project, it works together with Party A's cost department, and only receives information from Party A's cost department in the process, but the information between Party A's cost, engineering, design and other departments is relatively isolated, and each functional department only manages its own scope, and there is internal information asymmetry. Departments will only communicate friction when something goes wrong with the project.
1.2. Fluctuations in market materials.
The quality of building materials will have a decisive impact on the overall quality of the project, mainly because there is a close relationship between the quality of materials and the cost of construction projects. Due to the different types of building materials, it is also difficult to control. On the one hand, there is a risk caused by low material**. If the construction materials** are too low, it will directly affect the contractor's work. Generally speaking, the ** of building materials needs to refer to the ** in the bidding documents, and the specific implementation should be comprehensively determined, and no changes are allowed after the determination. In the pricing specification, it is required that even if the material is too low, it is not allowed to make adjustments, otherwise it is necessary to bear the liability for breach of contract. Since the tender is to be formulated by the contractor and the final bid is determined on the basis of voluntary negotiation between the two parties, the low bid is not the responsibility of the other party, and there is no need to pursue compensation to obtain compensation for the price difference. To this end, in the process of bidding, bidders should effectively avoid the occurrence of the above risks, actively carry out market research, and inquire in real time, create a material information network, and select materials with high quality and credibility. In addition, the market should be objectively analyzed and examined, the market material indicators should be effectively analyzed, and appropriate adjustment measures should be taken.
1.3. The general contract is not rigorous.
The farmers' market project is very different from the usual real estate project, the construction period of the farmers' market project is generally very urgent, and some installation projects in the construction process are relatively rare, and the market inquiry is difficult, often there are only one or two, or only one designated manufacturer. Moreover, the municipal part of the farmer's market project has high requirements for the bearing capacity of the road surface or buildings, because the goods transportation vehicles are large vehicles. As far as the farmers' market project is concerned, during the construction process, the site was originally silt soil, the bearing capacity was insufficient, a large area of soil replacement was required, or the construction boundary was not clear, and the construction party submitted a lot of visas, which were the reasons for the cost overcontrol.
2. Discussion of the whole process of auditing
2.1. Audit basis.
First, the audit behavior needs to comply with the current specific regulations, including the laws and regulations involved in construction, auditing and other related fields, including the relevant legal provisions issued by the national constitution and **, plus local regulations. Second, according to the economic indicators of the project, including various cost estimates, project pricing standards, etc. Third, the audit materials need to be reviewed for bidding, engineering drawings, project contracts, changes during the construction period, engineering visas, operation records, material inspections and other material data.
First of all, the time of intervention is different. Routine audit is essentially a kind of post-event work, and the audit work can only be carried out after the project has passed the acceptance and the relevant data has been delivered at the end of the project. However, the whole process audit runs through the entire process of the project, and the initial project decision has begun to intervene. Secondly, the difference in form. The routine audit as a whole is in a relatively static state, after the completion of the project for the audit of various materials, at this time the workers only participate in the settlement link, from a certain level, completely in a passive acceptance position, post-processing characteristics are very obvious. The whole process audit is more dynamic, and it is necessary to take the initiative to make project decision decisions to ensure that the project progress is grasped at the initial stage, and the operation process of the project is tracked, and finally the overall evaluation is formed. Again, the content involved is different. The regular audit includes materials such as completion settlement and project visa, while the whole process audit includes all materials and documents related to the project, such as engineering contracts, bidding procedures, project visas, phased payments, etc. Finally, the value of the contribution is different. Routine audit is carried out for the settlement link, and it is expected to achieve overall control through the control of parts. The whole process of audit implements all-round supervision and plays a more comprehensive role.
3. Audit the management measures of the over-budget in the whole process of the farmers' market
3.1. The process of preparing bids.
When the consulting unit compiles the bid, it rarely surveys the site, lacks specific control over the construction situation, and will miss some matters. For example, when the general contractor reserves the door and window openings, the size of the construction drawing may be inaccurate, which is the risk of "exceeding the budget" of the cost.
This part of the problem requires the consulting unit to look at the site more when compiling the bid, pay more attention to see whether the construction unit is constructing according to the drawings, and consider more problems that may affect the construction. Set aside some expenses when compiling the bid, and try to think about what will happen later. Write the boundaries in the bottom of the bid to facilitate the later estimation of some out-of-line costs.
3.2. The main content of the follow-up audit before the start of construction.
Review the reasonableness of the contract plan and the master control schedule of the project;Review whether the bidding activities of the project are carried out in accordance with the national bidding law and the internal bidding system of the construction unit;According to the bidding documents and bidding drawings, the bill of quantities submitted for review is reviewed, focusing on the accuracy of the description of the list, whether the scope of the bill of quantities is consistent with the bidding documents, the accuracy of the engineering quantity, the completeness of the project content, and to avoid missing items;According to the bidding documents, bidding drawings and bills of quantities, the maximum price submitted for review is reviewed, focusing on the reasonableness of the unit price group price and the unit price of each material machineIn conjunction with the bidding unit, the bidding unit will be analyzed, focusing on the rationality of the overall bidding unit, imbalance, etc. Assist the construction unit to complete the negotiation of various engineering contracts;Before signing the contract, review whether the construction scope and main terms of the contract, including the contract payment method and settlement terms, project quality standards, contract price adjustment and change methods, and claim terms, are clear, complete, reasonable and compliant, and whether they are consistent with the bidding documents;Organize the main management personnel of the construction unit, the construction supervision unit, the construction unit, the design unit and the relevant consulting unit to disclose the contract and internal management system to ensure the smooth development of the projectReview whether the planning permit, construction permit or commencement report has been obtained in accordance with regulations.
3.3. Strengthen the audit and supervision of performance objectives and indicators, and improve the effectiveness of project performance management.
Guided by performance management, we should make up for the shortcomings in the existing management and improve the scientific level of departmental project management.
It is necessary to strengthen the awareness of all employees, the whole process and all-round performance, establish the work concept of emphasizing both "performance" and "efficiency" and "money" and "things", implement the reward and punishment mechanism that is ineffective and accountable, and truly use the role of financial funds well and give full play to their efficiency.
Promote the whole process performance management mechanism. In accordance with the requirements of the objectives of the preparation of goals, the implementation of monitoring, the completion of evaluation, the results of feedback, and the use of feedback, further expand the scope of performance target management, strengthen the management of performance objectives, and gradually build a performance-oriented fund use mechanism.
Set performance goals scientifically. Performance objectives are the starting point of performance evaluation and the basis of performance management. The department using the funds should set reasonable and scientific qualitative and quantitative indicators according to the department's functions and career development plans. Output outcome indicators should be constrained not only in terms of quantity, but also in terms of quality, timelines, and implementation costs.
Intensify the combination of performance evaluation results and budget management, use performance evaluation results as the basis for decision-making on budget arrangements, give full play to the incentive and restraint role of performance evaluation, make overall arrangements for funds, and optimize the allocation of financial resources.
Improve and refine the project implementation plan, clarify the work objectives of each link of project implementation, orderly implement the division of responsibilities of all parties, improve the project management system and safeguard measures, and fully reflect the project management level of the project implementation unit.
It is necessary to combine the characteristics of the project's own business and the use of funds to improve the clarity and rationality of the setting of performance objectives and indicators. Clarify the annual target positioning, subdivide the performance indicators and cost control standards, and be measurable and operable;When setting satisfaction indicators, try to expand the scope of satisfaction survey subjects to improve the credibility of project performance management.
Pay attention to the economic analysis of input and output, improve the awareness of cost control, and enhance the effectiveness of cost control measures. Implement process tracking audit, strengthen the process control of output and cost indicators, and design tracking management indicators or standards in combination with key cost factors that affect the realization of output and effect indicators, so as to achieve dynamic control of the cost process.
The implementation of the whole process of tracking audit and supervision of budget projects can achieve the pre-budgeting of the project, the supervision of capital expenditure during the event, and the evaluation of the completion of performance targets after the event, so as to improve the quality of project completion and improve the efficiency of the use of financial funds.
3.4. The process of preparing bids.
When the consulting unit compiles the bid, it rarely surveys the site, lacks specific control over the construction situation, and will miss some matters. For example, when the general contractor reserves the door and window openings, the size of the construction drawing may be inaccurate, which is the risk of "exceeding the budget" of the cost.
This part of the problem requires the consulting unit to look at the site more when compiling the bid, pay more attention to see whether the construction unit is constructing according to the drawings, and consider more problems that may affect the construction. Set aside some expenses when compiling the bid, and try to think about what will happen later. Write the boundaries in the bottom of the bid to facilitate the later estimation of some out-of-line costs.
3.5. Strengthen the audit and supervision of process control and improve the binding force and seriousness of budget implementation.
Strengthen the process control of the realization of output and cost indicators, combine the key cost factors that affect the realization of output and effect indicators, design tracking management indicators or standards, and achieve dynamic control of the process of cost. Pay attention to the economic analysis of input and output, improve the awareness of cost control, and enhance the effectiveness of cost control measures. Improve the internal control system, effectively identify the risk points that may occur in the process of project implementation, and prevent capital risks. Large-scale capital expenditure strictly implements the budget, adheres to the principle of settlement and reimbursement, and strictly controls the checks, so that the signing and approval procedures are complete and complete, the expenditure procedures are compliant and effective, the expenditure content is true and legal, and the "three major and one large" has been implemented. The procurement business is all included in the budget, the implementation of the first procurement management regulations, open, fair and just bidding, carefully review the procurement contract, prevent and avoid legal risks, payment in accordance with the contract, the purchase of assets in a timely manner. The project shall be paid according to the contract and the construction progress, strengthen the management of the construction site, strictly control the quality of the project, carefully review the project changes, adhere to the combination of internal supervision (personnel of the unit) and external supervision (supervision personnel), and restrain each other to ensure the smooth operation of all links, standardized and orderly. It is necessary to conscientiously implement the safety management regulations, increase supervision and inspection, realize institutionalized, standardized and scientific management, and ensure the safety of project construction. In the management of budget funds, it is necessary to adhere to the multi-pronged approach of civil air defense, material defense, technical defense, and joint defense, give prominence to ideological education in civil air defense, do a good job in building financial infrastructure in material defense, make good use of the financial information management system in technical defense, and rely on discipline inspection and auditing departments, the masses, and inspections to do a good job in joint defense.
3.6. Use the correct tracking audit method.
It is required to enhance the importance of cost tracking and auditing, further strengthen the prediction of hidden engineering hazards in construction, realize the audit of material procurement, construction design, engineering supervision and other links, strengthen the prediction of common problems in construction quality, and provide timely guidance. Strengthen the audit of the qualifications of the material suppliers, have an in-depth understanding of the production and processing processes of the material suppliers, effectively control the quality of the materials, control them from the source, and establish a strategic partnership with them to build the material chain, ensure the quality of the materials, and realize the control of economic costs. In the construction site visa audit, review whether the construction design and design visa changes comply with the relevant laws and regulations of the construction industry, strengthen the verification of the calculation results of the engineering quantity, and ensure the consistency of the design and the actual construction.
3.7. Improve the informatization level of the whole process of tracking and auditing.
In order to further improve the efficiency and quality of the whole process of tracking and auditing in the farmers' market, actively transform the traditional audit work mode, strengthen the reform and innovation of the audit work mode, keep up with the pace of the information age, fully rely on the Internet carrier, implement the cost of digital audit work mode, optimize and integrate the cost tracking audit resources, and greatly improve the efficiency of cost tracking audit, including the extraction of engineering project information data, engineering quantity calculation, etc., improve the timeliness of information transmission, and ensure the efficient completion of audit tasks.
4. Conclusion
The cost of the whole process of the farmers' market project is a complex and systematic work, involving all aspects and links of the project construction. Starting from the whole process of project construction, we should take corresponding cost control measures for different stages, strengthen the verification and accounting of funds, and strictly control the use of funds, so as to avoid the phenomenon of "exceeding budget" as much as possible.
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