工程竣工结算中现场签证审核的经验总结

Summary on spot visa auditing experience in engineering completion settlement

随着现场签证的应用范围的不断扩大,现场签证合规性、合理性、准确性的审核成为工程竣工结算审核的难点。通过对现场签证的本质进行界定,研究影响现场签证计价准确性的核心要素,辅以案例分析,总结现场签证人工单价、材料单价、施工机械台班单价结算审核的难点和注意事项,为施工现场签证和竣工结算现场签证审核提供借鉴。

With the application scope expansion of spot visa,it becomes engineering completion auditing difficulty for evaluating the spot visa compliance,rationality and accuracy. Through identifying the essence of spot visa,the paper studies critical factors influencing spot visa pricing accuracy,makes an analysis with cases,and summarizes spot visa labor pricing,material pricing,construction machine pricing auditing settlement difficulties and matters,which has provides some guidance for construction spot visa and completion settlement spot visa auditing.