试议结算对建筑工程造价预结算审核理由
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论文导读:,eveninaallpartofaslightnegligence,willresultinunnecessarylossesandwaste.Therefore,theprojectcostmanagementshouldbeobjectiveandfair,seektruthfromfactstoevaluatethecostoftheproject,notonlytothedrawingsasthebasis,tothecurrentbudgetquotaandtherelev
摘要:工程预结算的审核工作是一项很具体而细致的工作,每个环节或细节都与资金有着密切的关系,哪怕在一个细小部位稍有疏忽,都会造成不应有的损失和浪费。因此工程造价管理人员应该客观公正,实事求是地评价工程造价,不仅要以图纸为依据,以现行的概预算定额和相关文件为标准,还要不断挑战自我,学习新知识,在工作中找规律,提高自己的专业技能和综合管理能力,使建筑工程项目预结算审核尽可能达到科学真实和客观。结合长期从事预结算审核工作积累的经验,谈谈如何才能既快又好地做好工程造价的审核工作,供同行参考。
关键词:建筑;工程造价;预结算审核;问题研究
Abstract: Audit project settlement is a very specific and detailed work, each link or details he close relationship with the fund, even in a all part of a slight negligence, will result in unnecessary losses and waste. Therefore, the project cost management should be objective and fair, seek truth from facts to evaluate the cost of the project, not only to the drawings as the basis, to the current budget quota and the relevant documents as a standard, also continue to challen摘自:毕业论文www.7ctime.com
ge themselves, to learn new knowledge, and find the rules in the work, improve their professional skills and comprehensive management ability, make the construction project budget the settlement of audit as much as possible to achieve the scientific truth and objective. Combined with long-term experience in the settlement of the audit work, talk about how to quickly and effectively to the project cost audit, for reference.
Keywords: architectural, engineering cost, the settlement of the audit, problem research
中图分类号:TU723.3
建筑工程造价预结算的审核是一门专业性、知识性、政策性、技巧性很强的工作,在工作实践中要不断学习、总结和提高,以期达到有效地控制工程造价,解决当前工程建设中随意压价,高估冒算及投资失控等问题,节约国家建设资金。
建筑工程造价预结算的编制是一项技术与经济相结合的核算工作,要求编审人员要具有包括建筑设计、施工技术等专业技术知识,还要有较高的预结算业务素质。由于工程造价构成项目多且变动频繁,在实际工作中,因计算程序复杂、计算基础不一等都容易造成预结算差错:如定额换算不合理;由于新技术、新结构和新材料的不断涌现, 导致定额缺项或需要补充的项目与内容也不断增多;因缺少可靠的第一手数据资料,致使决算定额或补充定额含有较多的不合理性;高估冒算现象在结算时较普遍,一些施工单位为了获得较多收入,采用多计工程量、高套定额单价、巧立名目等手段人为地提高工程造价。
工程资料,按照有关法规、文件的规定进行计算核实。
摘要:工程预结算的审核工作是一项很具体而细致的工作,每个环节或细节都与资金有着密切的关系,哪怕在一个细小部位稍有疏忽,都会造成不应有的损失和浪费。因此工程造价管理人员应该客观公正,实事求是地评价工程造价,不仅要以图纸为依据,以现行的概预算定额和相关文件为标准,还要不断挑战自我,学习新知识,在工作中找规律,提高自己的专业技能和综合管理能力,使建筑工程项目预结算审核尽可能达到科学真实和客观。结合长期从事预结算审核工作积累的经验,谈谈如何才能既快又好地做好工程造价的审核工作,供同行参考。
关键词:建筑;工程造价;预结算审核;问题研究
Abstract: Audit project settlement is a very specific and detailed work, each link or details he close relationship with the fund, even in a all part of a slight negligence, will result in unnecessary losses and waste. Therefore, the project cost management should be objective and fair, seek truth from facts to evaluate the cost of the project, not only to the drawings as the basis, to the current budget quota and the relevant documents as a standard, also continue to challen摘自:毕业论文www.7ctime.com
ge themselves, to learn new knowledge, and find the rules in the work, improve their professional skills and comprehensive management ability, make the construction project budget the settlement of audit as much as possible to achieve the scientific truth and objective. Combined with long-term experience in the settlement of the audit work, talk about how to quickly and effectively to the project cost audit, for reference.
Keywords: architectural, engineering cost, the settlement of the audit, problem research
中图分类号:TU723.3
建筑工程造价预结算的审核是一门专业性、知识性、政策性、技巧性很强的工作,在工作实践中要不断学习、总结和提高,以期达到有效地控制工程造价,解决当前工程建设中随意压价,高估冒算及投资失控等问题,节约国家建设资金。
建筑工程造价预结算的编制是一项技术与经济相结合的核算工作,要求编审人员要具有包括建筑设计、施工技术等专业技术知识,还要有较高的预结算业务素质。由于工程造价构成项目多且变动频繁,在实际工作中,因计算程序复杂、计算基础不一等都容易造成预结算差错:如定额换算不合理;由于新技术、新结构和新材料的不断涌现, 导致定额缺项或需要补充的项目与内容也不断增多;因缺少可靠的第一手数据资料,致使决算定额或补充定额含有较多的不合理性;高估冒算现象在结算时较普遍,一些施工单位为了获得较多收入,采用多计工程量、高套定额单价、巧立名目等手段人为地提高工程造价。
一、工程造价审核的内容
预结算的审核主要是抓住工程量是否正确、 单价的套用是否合理、费用的计取是否准确三方面重点,结合施工图、工程合同、招投标书、会议纪要以及地质勘察资料、工程变更签证、材料设备签证、隐蔽工程验收记录等论文导读:工程资料,按照有关法规、文件的规定进行计算核实。