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- 2017-01-04 发布于贵州
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试论土建工程造价中的全过程跟踪审计方法中英文对照试论土建工程造价中的全过程跟踪审计方法中英文对照
试论土建工程造价中的全过程跟踪审计方法中英文对照
Try to talk about construction project cost in whole process tracking audit method contrast in both Chinese and English
一、全过程跟踪审计法的原则
One, the whole process tracking audit law principle
在建工程是一个由多方参与的活动,需要每个参与者之间相互配合共同完成,因此,在进行跟踪审计的过程中,审计单位必须首先明确自身的任务,合理定位,确定工作的原则。
Construction project is a participating activities, the need to cooperate with each other between each of the participants, therefore, in the process of tracking audit, the audit unit must first clear their own task, reasonable positioning, determine the principle of work.
1 以工程的总体目标为中心
1 centering on the projects overall goal
工程的建设包括工程投资、工程进度和工程质量,在进行跟踪审计时,必须要明确这些环节的具体目标,围绕目标开展工作,对在建工程进行分析评价,给工程造价提供依据,平衡和优化整个建设工程。
Project construction, including project investment, project progress and quality of construction, in the follow up audit, must clearly be the link to specific goals, work around the target, analyze the project under evaluation, and provide a basis for project cost, balance and optimization of the entire construction project.
2 以工程的投资为重点
2, with emphasis on the engineering investment
跟踪审计的主要目的就是要控制工程的总投资,将工程造价做到最低,保证工程的经济效益,因此在进行跟踪审计的过程中,要将投资作为重点项目进行审计,监督资金的使用情况,优化工程的设计方案,提出合理的建议,保证资金高效、合理、经济的使用,最大限度地发挥投资的功能。
Tracking audits main purpose is to control project investment, will do the lowest engineering cost and guarantee the project economic benefits, therefore in the process of tracking audit, investment project audit, as the key to monitor the application of the funds, optimize the engineering design, put forward reasonable Suggestions, efficient, reasonable and economic use of guarantee funds, maximize the function of investment.
3 以工程质量为重要环节
3 important link for the engineering quality
一个工程,在保证经济效益的前提下,质量一定要过关,因此跟踪审计过程中一定要严把质量关,将质量作为不可忽视的环节,对工程的每个阶段都进行全程的监测审计。在保证工程质量的前提下,实现实际投资不超过计划投资,挖掘成本节约的潜能,以实现跟踪审计的最终目标。
A project, in guarantee under the premise of economic benefit, the quality must pass, so in the process of
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