摘要
针对目前工程造价中存在的高估冒算等问题,阐述了结算审核的重要性,探讨了如何做好工程竣工结算的审计工作,着重阐述了工程造价审核的重点内容,包括工程量的计算、单价套用、各项费用的取费情况等方面,以期指导实践。
This thesis analyzes exorbitant estimation and calculation for contemporary engineering cost,describes the significance of settlement and auditing,and explores how to do well in the audit of engineering completion settlement auditing,and mainly illustrates importance content of engineering cost auditing,such as calculation of bill of quantities,application of unit-price,and charging condition of various cost and other aspects,with a view to guide practice.
出处
《山西建筑》
2012年第2期244-245,共2页
Shanxi Architecture
关键词
竣工结算
审计
工程量
单价
completion settlement
audit
bill of quantities
unit-price
