期刊文献+

谈对施工合同和变更签证的审计

On the Construction Contract and the Alteration Certificate
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摘要 重视施工图设计、施工合同、工程变更的审计,加强图纸设计、工程变更签证的管理,能有效地减少施工合同的疏漏,防止施工图纸设计的错、漏、缺现象的发生。严格规定由甲方、乙方、监理、审计四方都确认并签字的合同、签证才有效。只有这样才能切实发挥建设投资的整体效益。 To overcome the careless omission of the construction contract and the miscount of the contract drawing we should emphases on contract drawing design, construction contract, the engineering alteration, the reinforce paper design, engineering changes the supervision of the certificate, the energy available, the phenomenon that leaks or lacks. The contract and certificate are available when the concordat and the certificate must be all recognized by the first party, second party, the supervision, and audit sign together. Only in this case can we bring whole the solid exertive construction invest in to full play.
作者 许飞
出处 《河北软件职业技术学院学报》 2006年第4期38-39,共2页 Journal of Hebei Software Institute
关键词 施工合同 变更签证 审计监督 construction contract change the certificate the audit supervision
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