基建工程结算审计探讨

    Probing into the Settlement and Audit of the Capital Engineering

    • 摘要: 本文从熟悉工程资料、施工过程、原材料供应、零星工程、工程变更情况及工程取费、材料调差等环节入手,阐明了在工程实践中竣工结算审核的思路与技巧,论证了只有具备高度的责任心,同时注重科学的方法与技巧,才能保证国家建设资金合理使用,避免不必要的资金流失。

       

      Abstract: Beginning with familiarizing with the engineering data, construction process, raw material supply, fragmentary engineering, engineering changes and Charge etc., this paper illustrates the thinking and skills of completion settlement, examination and verification in practice. It also proves that the great sense of duty and valuing the scientific methods and skills can only guarantee to reasonably make use of the construction fund of our country and avoid the unnecessary loss.

       

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