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水利工程结算审计存在的问题与建议

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工程结算审计是对施工单位在工程竣工时与建设单位所办理的工程价款结算的审计.建设单位一般将结算审计委托给工程造价咨询企业,在审计过程中,工程造价咨询企业受多种条件约束,出现很多不符合实际的问题,导致施工单位的结算审计值偏低,影响了施工单位的整体利润,甚至影响了整个水利行业的健康发展.为此,进行原因分析,并提出建议.
Problems in the Audit of Water Project Settlement and Suggestions
The project settlement audit is for the project price settlement to the construction unit when the project is com-pleted.The construction unit generally entrusts the settlement audit to the project cost consulting enterprise.In the audit process,the project cost consulting enterprise is subject to a variety of conditions,with the result of many problems cannot meet the actual situation and in the low settlement audit value,which affects the overall profit of the construction unit and even the healthy development of the entire water industry.Therefore,the reasons are analyzed and suggestions are put forward.

Water project constructionSettlement auditEngineering cost

郭敬敬、孙文慧、张春波

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临沂水总建设集团有限公司,山东临沂 276000

水利工程施工 结算审计 工程造价

2024

山东水利
山东省水利科学研究院

山东水利

影响因子:0.098
ISSN:1009-6159
年,卷(期):2024.(6)