审计中应注意的设计变更和签证问题.docVIP

审计签证和设计变更过程中应注意的问题 签证和设计变更在工程建设过程中常有发生，是引起工程造价变化的重要因素，在工程管理和审计过程中对工程联系单签证问题应引起足够的重视签证级别管理签证人，涉及较大工程价款变化的建设单位和监理工程师审查同意对涉及较大功能变化、较大工程价款变化的变更应慎重处理明确和规范限额以上工程变更的申报审批程序。尽可能把设计变更控制在设计阶段初期，特别是对工程造价影响较大的设计变更，要先算账后变更，严禁随意变更更应由原设计单位出具设计变更通知单和修改图纸，设计、人员签字并加盖公章审批重大设计变更，不应列入结算建设单位工程变更的同时，也可要求施工单位对有关变更充分做好现场记录资料和试验资料的收集整理工作使合同价款的结算调整，更具有科学性、客观性和说服力签订设计合同，明确建设标准，合理确定工程投资总额。并对节约投资限额与超过投资限额给予奖惩，鼓励设计单位。因设计单位错误、漏项等原因造成而导致工程投资超支，应相应扣减设计费用。 One hundred party knowledgeThe current and future periods, the development of the party staffs work principle is: adhere to the standards, and ensure the quality, improve the structure, Shen heavy development. this is according to the temporary task and team members, facing the party, and the experience of the development of party work since the founding of new China, put forward the basic lessons. The meaning of this policy is to show the party members must strictly adhere to the provisions of the constitution of the party standard, and ensure the quality of new party members, and should help to gradually improve the structure by team members, all to improve the quality of Party members, improve the fighting capacity of the party, strengthen the party in the whole society and influence cohesion.The development of party work sixteen words policy, is an organic whole of dialectical unity, to fully understand and grasp the Kennedy. Adhere to the standard refers to the development of Party members must strictly adhere to the provisions of the constitution of the Party member standard, not lower standards or other standards. Quality assurance, is to correctly handle the number of fingers with the quality of work, relationships, need and possibility, put quality first. Improve structure, refers to the development of new party members to pay attention to reasonable structure, gradually improve the structure and distribution of Party members of the team, and to better play the role. The party carefully. Is a must adhere to the individual absorption Th