苏南某市长江整治项目抛石计量审计争议研究

A study of measurement audit disputes about toss stone quantity of Yangtze river governance project in a city of southern jiangsu

长江抛石护岸大多为隐蔽工程,涉及工程数量大、投资大,研究抛石工程计量结算审计争议,对于厘清工程施工和审计人员对于抛石数量计量结算的错误认识,促进工程技术人员对长江抛石工程特性的了解,抛石工程施工过程控制重要性的认识、完善类似工程发承包双方招标投标工作,跟踪审计单位的审计工作具有一定的学术意义和实用价值。以苏南某市长江综合整治项目为例,归纳梳理了招投标文件、招标设计文件、清单计价规范中关于计量结算的相关约定和规定,分析了抛石计量审计争议产生的原因,指出计量方式约定不明、相关人员不熟悉工程特性、审计与施工方对计量方式理解不同等是争议产生的原因。通过工程技术背景、计量结算依据、争议关键内容等综合分析得出抛石应按水上验收方量计量结算的结论,并对完善招标人、投标人和审计单位今后的工作提出了不同的建议。

Most riprap revetments in the Yangtze River are concealed projects involving large quantities and investment.This paper studies the dispute of measurement and settlement audit of riprap projects, clarifies the wrong understanding of contractor and auditors on the calculation and settlement of riprap quantities, promotes the understanding of characteristics about engineering technicians and importance of controlling the construction process of riprap works. It has certain academic significance and practical value to control the importance of understanding,improve the bidding and bidding work of similar projects and follow up the audit work of audit units.Taking a Yangtze River comprehensive renovation project in southern Jiangsu as an example, this paper sums up and sorts out the relevant agreements and regulations on measurement and settlement in bidding documents, tender design documents and list valuation norms, analyzes on the causes of disputes arising from riprap measurement and audit,It is pointed out that the reasons for the disputes are the unclear stipulation of the measurement method, the unfamiliar engineering characteristics of the relevant personnel, and the different understanding of the measurement method was occured between the auditor with the contractor.Through the comprehensive analysis of Engineering background, basis of measurement and settlement, and key contents of disputes, it is concluded that the riprap should be measured and settled according to the water acceptance volume, and different suggestions are put forward to Perfect the work of tenderers, bidders and auditing units in the future.