论建筑工程预结算审计-会计学专业论文.docxVIP

ABSTRACI’Wil ABSTRACI’ Wil h the i Heronsi ng of 11i xed Hsse r-I，s year a11ter year in Oilr country．many big and medjtim constructlon i terns have})eeu 1)【I儿t．which establishs substantial 7 foundati011 rOl on rCOilni rY H ucolll)my¨nd NOGi{、ty dovel opmel]L．1 n the mtul、o．i1 i s a I rend to hui d numl】ers 0fimhISt rjal，dometic and inlrastructure establish iterns．Theret ore，jt i s very Ct’I】cjal to well contro]each jtem’8{nvestment to be used in reason，in the law and i n elficieucy for pz’crueting economy develop in health． From prattice we know an(Ii t supervising is an important and necessary economy management function for COILStruction project management to sc ience and standm’dization． At,the p11esent t{me．the nationa]audit department’s auditi ng work to construction iterns maimy focus Oil finance auditing，but as the jmportant part of the construction i tems audit—the budget and settlement audit of the construetion engineering i s rl quite weak segmen L．which greatl Y impacts the audit jndgement and est．imation’t rnth and accuracy On investment．On the other hand， engineering cost consultation service organ’s work effect is also daubtful． Wi th the market economy system becomes more and more perfect and the ilivestmonl，seal 0 expands，Ceilstruetion i teros|1lidi t lnust 1ay emphas{s on the base audit--the budget and settlement audi L of the construction engineering．Therefore it wij t be the audit work’s important segment to enhance construction engi neering COS L maflagl21nen L and exactl v uenrirm investment amount． In this paper，disadvantages of present engj neering budget anti settlement mode are analyzed from three aspects such as working drawing estimate budget，executive situation and the final settlement of construction engineering．and corresponding audi t countermeasures are pui forward．In the final part，the disadvantages of budget quota system and the audit organs management system are anaIyzed．Furthermore，point cot the direction of the quota p