增强合同意识 依法对待建设项目审计

Enhancing contract awareness and auditing of construction projects abided by law

从3个具体的建设工程纠纷案例引发出目前国家建设项目审计中出现的一些问题,论述了在国家建设项目审计中审计决定的效力问题,阐明了正确确定工程造价的依据和方法,并对与国家建设项目审计有关的审计机关、建设单位、施工单位提出了建议。

From three cases of disputes in the construction industry in China, this paper points out some problems existing in the auditing process of national construction projects, discusses the legal effect of the auditing conclusion and clarifies the proper way to determine the engineering cost of a project, and proposes several proposals for related parties.