建设工程合同与审计结论冲突对策研究_29945.doc

建设工程合同与审计结论冲突对策研究 【摘要】近年来，随着建筑业和房地产的迅速发展，合同管理与审计的重要性也日益显现出来。通过工程合同管理和工程审计的方式以确保国家建设项目资金合理使用，是必要的。但是，因为建设项目本身的特性以及工程合同的复杂性，加上工程领域存在的腐败和不规范行为，引发了许多以合法的建设工程合同私吞国家资财的情况。审计机关在对国家建设项目的审计过程中，经常出现了审计金额少于合同金额的高估冒算情况，并依法作出审计决定，导致了建设单位与施工单位在履行合同价款时产生矛盾，诉讼至法院，但法院在判决时并未采用审计决定。本文就涉及诉讼的情况下，国家建设项目在审计过程中遇到的工程合同与审计结论冲突的的问题，主要从法律的角度进行分析探讨，并研究相关解决对策。 【关键词】合同管理；合同审计；审计法 The countermeasure of conflict between construction contract and audit concluded Abstract: In recent years, with the rapid development of the construction industry and real estate, contract management and the importance of the audit also increasingly apparent. In order to make the state invested the rational use of funds, had to strengthen the supervision of the state construction projects from contract management and audit. However, because of the construction project characteristics and the complexity of the project contract, coupled with corruption exists in the field of engineering and irregularities led to a number of legal construction contract misappropriation of national riches. Audit institutions in the audit process of nation-building project, often the audit amount is less than the contract amount overestimate the risk calculation situation and made ??the decision to audit in accordance with the law, leading to the construction unit and construction unit contradictions in the performance of the contract price, litigation to the court, but the court judgment did not audit decisions. This paper analyzed and discussed the issue of conflict encountered in the nation-building project in the audit process engineering contract with the audit findings and research related countermeasures. Key words: Contract Management Contract Audit Contract Law Audit Law 目 录 摘 要 …………………………………………………………………………………………i Abstract ……………………………………………………………………………………ii 一、引 言 …………………………………………………………………………………… 1 二、建设项目合同与审计相关概念 …………………………………………………………1 三、国家建设项目合同审计中出现的问题及原因 …………………………………………2 （一）、国家建设项目相案例……………………………………………………………2 （二