工程预结算审核的思考

Consideration on Construction Budget and Final Accounts Verification

工程预结算审核工作是有效控制投资和合理确定工程造价的重要环节。首先分析了工程预结算审核工作的现状,指出了其中存在的问题,然后重点从工程量计算、定额应用套价、现场签证、材料价差调整和计费取费系数确定等环节展开论述,对问题及其对策分别进行了探讨,从而为从事工程预结算审核工作的人员提供具有借鉴意义的参考。

Construction budget and final accounts verification is an important instrument for controlling investment and construction cost. The paper starts with the current situation of the construction budget and final accounts, and points out some problems. Then , the author stresses and expounds the project quantity measure, quota applying, visas, and variance in the price and charging procedure. The problems are discussed separately with the countermeasures offered on some ways and means on the stage of final accounts ; the author hopes that this paper can give the auditor who works in construction field some significant advice.