论内部审计中工程造价管理的合理性审查

On the Reasonable Audit of the Management of Construction Cost in the Interior Audit

根据以往的工程造价审查工作经验,列举了引起不合理工程造价的种种因素,它们多数是施工单位的低价中标、建筑市场原材料价格逐渐涨价、人工工资偏低等。针对易出现的不合理造价,通过加强工程招投标的监督、严格调查工程材料价格、核实工程量等,以达到遏制不合理工程造价、降低工程造价成本、提高投资回报率、有效防止国有资产流失的目的。

From the experiences in the audit of construction cost, the article lists several factors of unreasonable construction costs, most of which are clue to winning the bidding in low prices, the rising prices of building materials, and lower labor wages etc. To deal with these problems, we can stregnthen the supervision over the bidding, make a though investigation into the building materials, check the construction quantity to keep within limmits and lower the construction cost, so as to improve the return of investment and prevent the loss of state - owned assets.