浅谈工程结算审核中造价控制及管理.docVIP

浅谈工程结算审核中造价控制及管理 　　摘要:工程结算审核中的造价的主要内容是通过查证、对比、核实等手段来找出被审核工程结算中出现的一系列问题，例如与施工合同不符，违反了国家有关法规和政策文件、工程量的误差、工程量的虚报夸大以及过高的估算工程量等这类问题，而工程结算审核的目的就是要有效的控制工程造价，使工程造价管理规范化，从而有效提高工程结算审核的质量。但是目前许多工程项目在进行在最终的审核时，常常会出现一些问题，影响工程造价的可靠性和真实性，这会引起建设单位和施工单位这两方的利益。本文通过工程结算审核中的造价控制的意义，针对工程结算审核的主要内容及审核过程中所发现的问题进行探讨，以及分析工程结算审核中的造价控制的过程可能引起造价的某些因素，并进一步使工程结算审核中的造价尽可能的达到科学、有效的成本控制。 　　关键词：工程结???审核工程造价策略 　　Abstract: The main contents of the project settlement verification cost is through verification, comparison, verification means to find out the audited and a series of problems in engineering settlement, such as inconsistent with the construction contract, in violation of relevant state regulations and policy documents, engineering quantity error, engineering quantity the false exaggerated and excessive estimation Engineering quantity, this kind of problem, and the engineering settlement audit objective is to effectively control the project cost, the project cost management standardization, so as to improve the quality of project settlement audit. But at present, many projects in the final review, often appear some problems, affects the reliability of engineering cost and authenticity, it will cause the construction units and construction units, the two party interests. In this paper, through the engineering settlement audit of the meaning of cost control, the main content for engineering settlement audit and the audit process problems are discussed, and the analysis of engineering settlement audit cost control process may cause some factors of cost, and further to make the project settlement verification cost as much as possible to achieve the scientific, effective cost control. 　　Key words: project settlement audit; project cost; strategy 　　 　　中图分类号：TL372+.3 文献标识码：A 文章编号： 　　 　　工程结算审核及工程造价的意义 　　 　　在工程结算审核中，工程造价的审核的主要内容是审核设计变更单是否合理、施工签证单是否正确、工程量是否一致、单价的套用是否合理、费用的记取是否准确等，针对以上几个方面为重点在施工图的基础上以施工合同书为基础，对合同、招投标书、工程变更签证、隐蔽工程验收记录、会议纪要以及现场勘察资料等这些资料的情况，根据有关的文件规定来进行计算审核的。它是建设单位和施工单位这两方结算的依据，也