关于建立工程设计审计制度几点思考.docVIP

关于建立工程设计审计制度几点思考 　　摘要： 当前，工程审计往往只侧重于工程后期的竣工结算审计，对工程建设前期关注较少，工程设计阶段仍是工程审计监督的一个盲区，而设计阶段是控制工程造价的关键阶段，把好设计关就基本控制了工程造价。因此，建立工程设计审计制度，将大大提高工程造价控制效率，达到减费增效的目的。 　　Abstract： At present， engineering auditing tends to focus on the audit of completion settlement of the late stage of the project， while paying less attention to the early stage of project construction. The engineering design stage is still a blind spot for project audit supervision. However， the design stage is the key stage to control the project cost， so the establishment of engineering design and audit system will greatly improve the p