山西建筑
山西建築
산서건축
SHANXI ARCHITECTURE
2012年
2期
244-245
,共2页
竣工结算%审计%工程量%单价
竣工結算%審計%工程量%單價
준공결산%심계%공정량%단개
completion settlement%audit%bill of quantities%unit-price
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。
針對目前工程造價中存在的高估冒算等問題,闡述瞭結算審覈的重要性,探討瞭如何做好工程竣工結算的審計工作,著重闡述瞭工程造價審覈的重點內容,包括工程量的計算、單價套用、各項費用的取費情況等方麵,以期指導實踐。
침대목전공정조개중존재적고고모산등문제,천술료결산심핵적중요성,탐토료여하주호공정준공결산적심계공작,착중천술료공정조개심핵적중점내용,포괄공정량적계산、단개투용、각항비용적취비정황등방면,이기지도실천。
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.