工程预决算高估冒算的表现形式及审计对策.pdf

9 4 ( ) V o l. 9, N o. 4 2010 12 Journa l o f Jiangx i A gricu ltura lU niversity D ec. , 2010 1671- 652 3( 2010) 04 - 0159 - 0 3 邱 亲 材 ( 江西农业大学 审计室, 江西 南昌 330045 ) 工程预决算, 是对建筑工程项目所需各种材料人工机械 耗量及耗用资金的核算建筑行业流行 一句 话 是赔是赚, 全在预决算可见工程预决算的重要性, 而工程预决算审计是对工程预决算的一项重要的监管 措施, 它对提高投资效益降低工程成本控制投资规模和工程进度款拨付等都起着重要作用为了挖掘工程 预决算的错弊, 避免损失浪费, 维护国家利益, 加强对工程预决算的审计监督并相应地提出一些新的审计思路 和对现行的审计方法进行改革已刻不容缓 工程预决算; 高估冒算的表现形式; 审计对策 TU 7 23. 3 A On the Form s of Exorbitant E stim ation and Calculation in Construction Budges and Auditing Counterm easures Q IU Q incai ( A ud iting O ffice o f J iangx i A g ricultura l U niversity, N anch ang 330045, Ch ina) Abs tract: A constru ction budget is an estmi ate o f a ll the m aterials, labor, m ech an ica l con sum ption and cap ital needed for a con stru ction project. It is v ita l in th at it can decide whether a project w ill be ab le to m ake pro fit or no t. A ud iting is an mi portant regulatory m easure over con struct ion budge t wh ich can he lp increase in vestm ent return s, decrease the cost and con tro l the investm ent sca le and progress p aym en t. It is urgen t to pro pose som e new gu ide lines for aud iting and reform the current aud iting approach to safeguard the interest o f the nat ion and strengthen the auditing regu lation over con stru ction budge.t K ey w ord s: constru ct ion budget; form s o f Exorbitant Est mi ation and Calculation; auditing counterm easures , , , , , , , , , , , , , , , ( ) , , 2010 - 10 - 25 邱亲材( 1967 - ) , 男, 高级审计师, 主要从事工程审计财务审计实务及研究 160