浅谈水利工程竣工造价决算审计

Some Discussion on Auditing of Final Completion Cost Accounts for Water Conservancy Project

水利工程竣工财务决算和造价决算的审计,应从市场经济规律入手,抓住影响工程造价的重点,以经济法律、法规为准绳,实事求是,独立、客观、公正地开展工作,才能维护参建各方的经济利益,降低工程造价,充分发挥审计组织的监督作用。

Auditing of final completion financial accounts and cost accounts for water conservancy project should follow the law of the market economy and catch hold of the key factors that affect the project cost. Only following the economic laws, rules and regulations as a criterion and carrying out works practically, independently, objectively and justly can we protect the economic benefits of each participator, lower the cost of engineering and filly exert the audit organizations＇ supervisory effect.