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当前,随着我国工程建设规模的逐渐扩大和建筑工程造价改革的实施,对工程造价的审计工作成为控制工程成本,合理规划工程建设规模的重要措施。目前,我国原有的定额计价和改革后的工程量清单计价法正处在双轨并行和逐渐过渡时期,而且这种双轨并行贯穿于工程建设的规划设计和编制决算的各个计价环节之中,使得我国工程造价审计的难度加大,同时也增加了工程造价审计的风险。针对当前我国工程建设过程中造价审计发展特点,正确采取审计措施并有效规避审计风险,成为工程造价审计的重要课题。
At present, with the gradual expansion of the construction scale of our country and the implementation of the construction project cost reform, the auditing of construction costs has become an important measure to control the construction cost and to rationally plan the construction scale. At present, the original fixed value pricing and bill pricing method after the reform are in a period of double-track parallel and gradual transition, and this double-track parallel runs through each pricing stage of the project design and final accounts China’s project cost audit more difficult, but also increased the risk of project cost audit. Aiming at the characteristics of the development of cost audit in the process of engineering construction in our country, it is an important issue for project cost audit to take proper audit measures and avoid audit risk effectively.