摘要
本文就目前建设工程竣工结算审核中存在的问题,从建立健全结算送审资料完整性与符合性审查制度,以施工合同约定为竣工结算审核的核心依据,采用全面审查的方法以及运用计算机辅助审核四个方面讨论如何加强竣工结算管理,保证审核质量,正确评价和有效控制工程造价。
Based on analyses of the problems in the auditing settlement of completed engineering projects, the paper suggests four effective aspects of enhancing the management of the auditing settlement for ensuring the auditing quality and controlling the project cost. The aspects are mainly seen in establishment of a sound system demanding for a whole-set data submission, contract-bound basis for auditing settlement of the disparities arising from completed projects, adoption of an all-round auditing method and computer-added calculation.
出处
《建筑经济》
北大核心
2007年第4期76-78,共3页
Construction Economy
关键词
竣工结算
审核
质量
工程造价
settlement of completed projects
auditing
quality
cost of projects