应急项目跟踪审计实例研究

Case Study on Follow-up Audit of Emergency Project

武汉火神山医院应急项目是典型的应急项目,该项目计价不适用单价合同和总价合同的计价方式。应急项目计价方式虽在《建设工程工程量清单计价规范》(GB 50500—2013)有所提及,但未明确具体操作规范。因应急项目在工程建设中比较少,故现有文献对该计价方式的经验介绍很少。文章对武汉火神山医院应急项目跟踪审计实例研究,介绍了该项目的建设内容、医院的布局、跟踪审计具体工作。对应急项目成本加酬金计价方式中人工、机械、材料数量的确认责任主体、需要提供的原始资料,原始资料不足数量如何认定;对人工、机械、材料价格的确认责任主体、需要提供的原始资料,原始资料不足价格如何认定等进行探索,并在实践得到成功的运用;对成本加酬金计价方式中成本内涵的把握、酬金的计取、采用该计价模式的准备工作的介绍,对相关应急项目跟踪审计具有借鉴意义。

The emergency project of Huoshenshan Hospital in Wuhan is a typical emergency project,and the pricing method of the unit price contract and the total price contract is not applicable to the pricing of this project.Although the valuation method of emergency project is mentioned in the"Code of Valuation with Bill Quantity of Construction Works"(GB 50500-2013),its specific operation specification is not clear,because the emergency project is relatively few in engineering construction,so the experience of this valuation method is seldom introduced in the existing literature.This paper is a case study on the follow-up audit of emergency projects in Wuhan Huoshenshan Hospital.It introduced the construction content of the emergency project,hospital layout and specific work of follow-up audit in Huoshenshan Hospital.According to the original data,we confirmed the responsible subjects of labor,machinery and material quantity in the pricing mode of emergency project cost plus remuneration in this paper,and we also explored the price determination under the condition of insufficient original data.All the exploration has been successfully applied in practice.In this paper the grasping of the cost connotation,the payment method in the cost-plus-reward pricing method and the introduction of the preparation work can be used for reference in the follow-up audit of related emergency projects.