建设工程项目结算全过程跟踪审计造价控制的重点及对策  

Emphasis and Countermeasures of the Follow-up Audit Cost Control in the Settlement Process of the Construction Project

作　　者：王淑华[1] 

机构地区：[1]武汉科技大学审计处,武汉430081

出　　处：《价值工程》2014年第33期84-85,共2页Value Engineering

摘　　要：建设工程项目全过程跟踪审计的目的就是要协助建设单位监督控制整个项目的各个环节的程序,使所建工程的总造价控制在建设成本的计划范围内,让工程能够顺利完成竣工决算。本文分析了建设工程结算全过程跟踪审计造价控制的重点及对策。The purpose of the follow-up audit in the settlement process of the construction project is assisting the construction unit to supervise and control the program of every link of the whole project, control the total cost of the project in the planning range：.of the construction cost and successful complete the final accounts of the completed project. This paper analyzes the emphasis and countermeasures of the follow-up audit cost control in the settlement process of the construction project.

关 键 词：建设工程 结算全过程 跟踪审计 造价控制 

分 类 号：TU723.3[建筑科学—建筑技术科学]