预制混凝土输水管道变更单价审核的探讨  

Discussion on Auditing the Changing Unit Price of Precast Concrete Water Pipeline

作　　者：孙晨希 孙春峰 Sun Chenxi;Sun Chunfeng(Power China Chengdu Engineering Corporation Limited,Chengdu,Sichuan 610072,China;School of Physics and Electronic Information Engineering,Hubei Engineering University,Xiaogan,Hubei 432000,China)

机构地区：[1]中国电建集团成都勘测设计研究院有限公司,四川成都610072 [2]湖北工程学院物理与电子信息工程学院,湖北孝感432000

出　　处：《湖北工程学院学报》2019年第6期118-120,共3页Journal of Hubei Engineering University

摘　　要：工程变更在水利工程实施过程中普遍存在,变更单价是变更费用审核中需要重点关注的问题。本文就水利工程中常见的预制混凝土输水管道变更单价,从工程单价计税模式选择、未计价装置性材料问题和预制混凝土管运费的计算等三个方面探讨了预制混凝土输水管道变更单价审核需要关注的几个重点问题。Engineering change is common in the process of water conservancy project construction,and the changing unit price is an important issue in the discussion of changing cost.Based on the common changing unit price of precast concrete water pipeline in water conservancy project,this paper discusses several key issues that need to be paid attention on the auditing for changing unit price of precast concrete water pipeline,such as the selection of project unit price tax calculation mode,the installation materials and the calculation methods for the freight of the precast concrete pipeline.

关 键 词：输水管道 变更单价 计税模式 未计价装材 

分 类 号：TV91[水利工程—水利水电工程]