浅谈高校固定总价合同包干工程的审计

Auditing the Contracting Project of Fixed Total Price in Universities and Colleges

当前,高校都很重视基建工程审计,但对固定合同总价工程的审计却未涉及或涉及很少。高校固定合同总价工程的审计,首先是要做好工程招投标阶段的审计,认真审核招标文件、标底及参与招投标的过程,从源头控制;其次要做好合同签订阶段的审计,使项目实施阶段和工程结算阶段的审计能有章可循。为此,从固定合同总价工程的招投标阶段、合同签订阶段、实施阶段和工程结算阶段论述了固定合同总价工程审计的必要性及内容、方法。

At present,great attention is paid to the auditing of capital construction project,but auditing its contracting project of fixed total price is not or less involved.For the audit of this kind,much work for calling for bid,carefully checking the bidding documents,base number of tenders and bid process should be made attentively to control it from very beginning.The auditng for the contract is conducted so as to bring the audit of project implementation and its closing accounts into regular way.Thus the necessity and content of the contracting project of fixed total price and methods for auditing are discussed according to stages denoted above.