浅议建设项目竣工决算审计  

Shallow Discussion on Completion Final Accounts Audit of Construction Project

作　　者：王飞鹏 WANG Fei-peng(Yongkang City Audited Accounts Center, Yongkang 321300, China)

机构地区：[1]永康市审计决算中心,浙江永康321300

出　　处：《工程建设与设计》2017年第18期192-193,共2页Construction & Design for Engineering

摘　　要：结合建设项目竣工决算审计工作,浅议法定建设程序履行和政策措施执行、账目核对、项目配套资金、招投标程序、建设情况、工程造价和工程效益等审计要点,为相关工程提供经验借鉴。With the completion of audit work of construction project, paper discusses the implementation of statutory construction procedures and policy measures, verification of account, matching funds, project bidding procedure, construction status, project cost and project efficiency and other points, in order to provide reference to related engineering.

关 键 词：建设项目 竣工决算 审计 

分 类 号：TU723.3[建筑科学—建筑技术科学]