摘要
在投资审计过程中,工程材料调差基准价约定不明确、调差依据资料不充分等问题十分普遍,不利于建设单位与承包单位合理承担并控制工程材料价格波动风险,容易产生结算分歧,并对工程结算造价产生重大影响。因此,对上述问题及其应对措施进行深入研究具有十分重要的现实意义。为解决这一问题,文章采取数量研究法与文献研究法相结合,通过对某地区投资审计结果中有关工程材料调差问题进行统计分析,结合相关文献,梳理出该地区工程项目材料调差管理方面存在的问题,并对问题产生原因进行深入研究,从制度建设、合同、施工过程、结算管理等多方面提出具体应对措施,以期为建设单位、投资评审单位、工程造价咨询单位在工程材料调差管理方面提供参考。
In the process of investment audit,it is very common to have problems such as unclear stipulation on the bench-mark price of price adjustment of engineering materials and insufficient data on the basis of adjustment,which is not con-ducive to the construction unit and the contractor to reasonably bear and control the price fluctuation risk of engineering ma-terials,and is easy to produce settlement differences and have a significant impact on the project settlement cost.Therefore,it is of great practical significance to carry out in-depth research on the above-mentioned problems and countermeasures.In order to solve this problem,this paper adopts the combination of quantitative research method and literature research method,through the statistical analysis of the difference of engineering materials in the results of investment audit in a certain area,combined with relevant literature,this paper sorts out the list of problems existing in the management of material adjust-ment of engineering projects in this area,and makes an in-depth study on the causes of the problems,and puts forward some concrete countermeasures from the aspects of system construction,contract,construction process,settlement manage-ment,etc.,it is expected to provide some reference for construction unit,investment evaluation unit and engineering cost consulting unit in engineering material adjustment management.
作者
杨根初
Yang Genchu(Audit Bureau of Changsha Municipality,Changsha 410013,China)
出处
《工程造价管理》
2021年第6期89-93,共5页
Engineering Cost Management
关键词
工程造价
工程材料
风险
调差
Project cost
Engineering materials
Risk
Adjustment