试论公路工程施工过程的二次经营  

Discussion on the Secondary Operation of Highway Engineering Construction Process

作　　者：周生勇 ZHOU Sheng-yong(China Railway 14th Bureau Group Construction Engineering Co.Ltd.Ji＇nan 250000 China)

机构地区：[1]中铁十四局集团建筑工程有限公司,济南250000

出　　处：《价值工程》2018年第17期55-56,共2页Value Engineering

摘　　要：对公路工程施工过程中的二次经营进行研究,能够有效提高公路工程施工的施工质量。基于此,本文首先将对公路工程施工过程中二次经营的重要性进行简单介绍。其次,对公路工程施工过程中二次经营的工作内容进行分析,其中主要包括公路工程施工台账调整、公路工程施工竣工结算、公路工程施工竣工审计阶段三方面内容。最后对提高公路工程施工二次经营的方法进行具体分析,其中主要包括重视变更索赔工作、对二次经营进行优化设计以及提高沟通质量和变更申报质量三方面内容。The study of the secondary operation during the construction of highway engineering can effectively improve the construction quality of highway engineering. Based on this, firstly this article briefly introduces the importance of secondary operations during the construction of highway projects. Secondly, it analyzes the content of the secondary operations, which mainly includes three aspects： the adjustment of the highway project construction ledger, the completion settlement of the highway project construction and the auditing of the completion of the highway project construction. At last, it analyzes the methods of improving the secondary operation of highway engineering construction, including three aspects： paying attention to the change of claims, optimizing the design of the second operation and improving the communication quality, changing the application quality.

关 键 词：公路工程施工 二次经营 竣工审计 

分 类 号：F239.42[经济管理—会计学]