CAJ | 학술논문

简要阐述了我国建筑工程管理审计和结算审计的现状，并对其中追加投资现象严重、现场签证混乱、缺乏技术革新理念等问题进行了分析和探讨。现就建筑工程管理审计和结算审计工作中的建筑工程项目造价的事前控制、加强现场施工管理、严格控制工程造价的结算环节等应把握的重点发表一些看法和建议。
간요천술료아국건축공정관리심계화결산심계적현상，병대기중추가투자현상엄중、현장첨증혼란、결핍기술혁신이념등문제진행료분석화탐토。현취건축공정관리심계화결산심계공작중적건축공정항목조개적사전공제、가강현장시공관리、엄격공제공정조개적결산배절등응파악적중점발표일사간법화건의。
This paper briefly describes the current situation of China’s construction management audit and audit settlement, and where additional investment is serious, the scene visa confusion, lack of technical innovation philosophy and other issues are analyzed and discussed. Now on settlement construction management audit and the audit of the cost of construction projects prior control, enhance on-site construction management, strictly control the focus of the project cost and other aspects of the settlement should be sure to make some comments and suggestions.