摘要
当前,工程审计往往只侧重于工程后期的竣工结算审计,对工程建设前期关注较少,工程设计阶段仍是工程审计监督的一个盲区,而设计阶段是控制工程造价的关键阶段,把好设计关就基本控制了工程造价。因此,建立工程设计审计制度,将大大提高工程造价控制效率,达到减费增效的目的。
At present, engineering auditing tends to focus on the audit of completion settlement of the late stage of the project, while paying less attention to the early stage of project construction. The engineering design stage is still a blind spot for project audit supervision.However, the design stage is the key stage to control the project cost, so the establishment of engineering design and audit system will greatly improve the project cost control efficiency, thus achieving the purpose of reducing costs and increasing efficiency.
出处
《价值工程》
2018年第7期13-15,共3页
Value Engineering
关键词
建立
工程
设计审计
制度
establishment
engineering
design audit
system