摘要
2020年1月,新冠肺炎疫情在武汉爆发并影响全国。2月10日全国人大工法委明确新冠肺炎疫情属于不可抗力事件。新冠疫情后,建设工程合同是变更还是解除?如何处理工程索赔?基于此,尝试从法律层面分析这次事件的法律事实和法律定位,并结合合同履约、工程价款调整方法、结算审计实务,探讨其在工程审计实践中的运用。
In January 2020,the new crown pneumonia epidemic broke out in Wuhan and affected the whole country.On February 10,the Work and Law Committee of the National People’s Congress made it clear that the new crown pneumonia epidemic was a force majeure event.After the new crown epidemic,is the construction contract changed or cancelled?How to deal with engineering claims?Based on this,try to analyze the legal facts and legal positioning of this incident from the legal level,and discuss its application in engineering audit practice in combination with contract performance,project price adjustment methods,and settlement audit practices.
出处
《当代会计》
2020年第20期72-74,共3页
Contemporary Accounting
关键词
新冠肺炎疫情
不可抗力
索赔
工程审计
New Crown Pneumonia Epidemic
Force Majeure
Claims
Engineering Audit
