市政工程类项目竣工结算的审计策略研究

Study on Audit Strategy of Final Account on Public Utilities Works

工程结算是项目竣工阶段由承包人向发包人报送的重要经济文件,其成果作为工程款支付的重要凭证,编制质量的好坏直接影响工程成本核算与收益。作为政府性资金投资为主的市政公用工程项目,工程竣工验收后,建设单位常会委托第三方咨询企业进行工程审计,通过审价环节最终确定工程结算的价格。文章通过自身的工程实践,运用价值工程及财务基本原理,重点围绕当前行业内出现的审计过程中结算文件的规范性、工程量价偏差、工程变更处理及现行财税政策的适应性等内容展开探讨,提出一套较为实用的审计策略。通过典型小区室外配套市政工程案例应用,实现工程结算价款的合理性,为从业人员进行结算文件编制与审核提供重要参考,同时为施工成本核算奠定良好基础。

Final account is an important economic document on the project completion stage,it is submitted by contractor to employer. The result is an important evidence for the payment of project funds. The quality of the compilation directly affects the project cost accounting and income of the enterprise. For public utilities works mainly invested by government funds, after the completion and acceptance of the project, the construction enterprises will often entrust a third-party consulting enterprise to carry out the project audit activities, and finally determine the project settlement price through the audit link. This paper, through my own engineering practice, the use of value engineering and financial basic principles, focusing on the current industry in the audit process in the settlement of normative documents, project price deviation, project change treatment and the current fiscal and tax policy of the adaptability to discuss, put forward a set of practical audit strategy.Through the application of typical cases of outdoor supporting municipal projects in typical communities, the rationality of project settlement price can be realized, which provides important reference for the preparation and review of settlement documents for employees, and lays a good foundation for construction cost accounting.