CAJ | 학술논문

工程预算审核可以帮助建设单位提高预算的准确性，合理安排建设资金，有效控制工程进度款，降低建设工程造价。从建设项目立项开始就严格把关，做好工程预算造价审计，不仅有利于落实项目的建设计划，而且能对工程造价进行合理的确定与控制，进而提高工程的经济效益。
공정예산심핵가이방조건설단위제고예산적준학성，합리안배건설자금，유효공제공정진도관，강저건설공정조개。종건설항목립항개시취엄격파관，주호공정예산조개심계，불부유리우락실항목적건설계화，이차능대공정조개진행합리적학정여공제，진이제고공정적경제효익。
The project budget audit can help the construction units to improve the accuracy of the budget, to reasonably arrange construction funds, to effectively control the constru-ction progress, and to reduce the construction cost. From the construction of the project we must start strictly to make audit project cost budget, which is not only conducive to the imp-lementation of the project construction plan, but also to the construction cost determination and control reasonably, and improve the economic benefit of engineering.