财政投资评审中的建设项目成本管理策略探究

Cost management strategy of construction project in government finance investment auditing

政府投资建设项目的成本管理是财政投资评审实践工作的重要内容,结合分析实践中项目管理粗放与评审机制缺陷等问题,总结建设项目的决策、设计、承发包、施工等阶段的项目全过程成本管理策略及项目投资评审过程管理措施,并进一步探究深化财政投资评审制度改革的方向。

Cost management of construction project that the government invests is the key part of government finance investment auditing. This paper starts with analysis of the lack of management method and problems of auditing regime in practice,continues with summary of the wholeprocess cost management strategy and auditing management measures from practice,and explores the reform strategy for finance investment auditing system on the former theoretical basis.