基建工程决算审计中的问题、原因及重点

Stressing the Essential Question in Order to Do Well Audit of Capital construction Engineering Returns

在计划经济向市场经济过渡过程中，建筑市场管理较为混乱．基建工程决算中普遍存在高估冒算，偷工减料，损公肥私的现象．本文阐述了基建工程决算普遍存在的问题，分析了产生这些问题的原因。

During planned economy enters market economy, it is confusedly to be the manage of building market.In audit of capital construction engineering returns have many appearance of jerry build, seek private gain at public expense. The article sets forth this question on capital construction engineering returns,analyses the reason,puts forward important contents during the audits of capital construction engineering returns.