建设项目竣工决算审计研究

Research on the Audit of Final Accounts for Construction Projects

为了促进公路施工工程的顺利实施,应当在现行公路建筑工程造价竣工决算审计方式的基础上,根据时代特点和施工工程特点进行相应的调整,解决现行审计问题,确保公路竣工决算审计工作的科学性、合理性。基于此,阐述了公路工程造价竣工决算审计工作的内容,分析了公路工程竣工决算审计中存在的问题,并提出了相应的对策。

In order to promote the smooth implementation of highway construction projects,it is necessary to make corresponding adjustments according to the characteristics of the times and construction projects on the basis of the current audit methods of highway construction project cost final accounts,to solve the current audit problems,and ensure the scientific and rationality of highway completion final accounts audit.Based on this,this paper expounds the contents of the final accounts audit of highway engineering cost,analyzes the problems existing in the final accounts audit of highway engineering,and puts forward some corresponding countermeasures.