基于审计视角的固定总价施工合同管理研究

Research on Fixed Total Price Construction Contract Management Based on Audit Perspective

随着工程总承包模式的推广以及国家立法的不断完善,越来越多的施工合同采用固定总价模式。本文结合固定总价施工合同的适用范围和特点,从审计角度分析了固定总价合同履行过程中的常见问题,并提出了解决建议。

With the popularization of the EPCM model and the improvement of national legislation,more and more construction contracts adopt the fixed total price model.Combined with the applicable scope and characteristics of the fixed total price construction contract,this paper analyzes the common problems in the implementation of the fixed total price contract from the audit point of view,and puts forward some suggestions to solve the related problems.