审核工程预决算时应注意的几个问题  

Several Problems on Auditing Budget and Final Account

作　　者：杨秋荣[1] 

机构地区：[1]洛阳师范学院基建处,河南洛阳471022

出　　处：《洛阳大学学报》2006年第2期95-97,共3页Journal of Luoyang University

摘　　要：结合工程实际情况,对审核工程预决算工作中资料收集、工程量计算、定额套用、系数选取和各种费用的计取等环节中容易出现的问题进行了分析,为提高工程预决算结果的真实性、科学性和合理性提出了主要注意事项和具体措施.In this paper, some issues, which usually occurs with the data collecting, engineering quanta calculation, quota application, the selection of coefficient and the decision of all kinds of charges in the process of auditing engineering budgets and final accounts, are analyzed based on the engineering facts. The important matters and measurements are proposed in order to improve the authenticity, the scientificity and the rationality of auditing engineering budget and final account.

关 键 词：审核 预决算 定额 

分 类 号：TU201.2[建筑科学—建筑设计及理论]