BIM技术在工程项目跟踪审计中的应用研究
(1.长沙理工大学,湖南 长沙 410076;2.新一(苏州)数字科技有限公司,江苏 苏州 215129)
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摘要:随着工程项目复杂度的提高和精细化管理需求的提升,传统审计技术手段难以满足全过程动态管理和高效审计的要求,BIM技术以其可视化、信息集成和协同等优势成为跟踪审计的重要技术手段。本文探讨了BIM技术在工程项目设计、招投标、施工、竣工结算等阶段跟踪审计中的应用,以某住宅项目为例,分析其利用BIM技术进行跟踪审计的路径和成效,针对BIM应用过程中出现的问题,提出优化建议。关键词:工程项目;BIM技术;跟踪审计Abstract:With the increasing complexity of engineering projects and the growing demand for refined management,traditional auditing methods struggle to meet the requirements of dynamic full-process management and efficient auditing. BIM technology,with its advantages in visualization,information integration,and collaboration,has become an essential tool for tracking audits. This paper explores the application process of BIM technology in tracking audits in design,bidding,construction and completion for engineering projects. Taking a residential project as an example,analyzes the pathways and outcomes of using BIM technology for tracking audits,identifies problems encountered during its application,and proposes targeted optimization suggestions.Keywords:engineering projects;BIM technology;tracking audit参考文献[1] 张静.基于BIM的老旧小区改造全过程审计探析[J].财会通讯,2023(19):121-125.[2] 陶晓慧,周梓勋,胡屹,等.区块链赋能下项目驱动型境外EPC内部审计系统[J].财会通讯,2023(17):131-136.[3] 宫志群,王永志,廖少明.基于数字孪生的建设工程项目管理数字化[J].土木工程学报,2024(7):106-128.[4] 刘国常,胡枫.大数据助推政府审计全覆盖路径研究[J].会计之友,2018(18):98-101.[5] 薛建英,韩江帆,孟繁敏.BIM在高校内部工程跟踪审计中的应用研究[J].会计之友,2018(5):89-92.[6] 张斌,尤宁,于炳江.医院建设项目全过程投资控制研究——基于跟踪审计视角[J].建筑经济,2023(6):43-49.建筑经济,2025(5):54-60