全面审计在建设项目工程造价的价值与运用  

Value and Application of Comprehensive Audit in Construction Project Cost

作　　者：贾真 Jia Zhen(Shaoguan Audit Service Center,Shaoguan 512002,Guangdong Province,China)

机构地区：[1]韶关市审计服务中心,广东韶关512002

出　　处：《建筑与装饰》2023年第21期108-110,共3页Construction & Decoration

摘　　要：对于建筑企业而言,其参与工程建设项目的根本目的是获取更多的经济效益,而实现这一目的关键在于对工程造价进行科学控制,在保证建设项目拥有充足资金支撑的前提下,尽可能地减少投入的建设成本。因此,针对工程造价开展全面审计至关重要。本文首先概述了工程造价中运用全面审计的相关内容,其次分析了建设项目运用全面审计产生的价值,最后研究了全面审计在建设项目工程造价中运用的策略。For construction enterprises,the fundamental purpose of participating in engineering construction projects is to obtain more economic benefits,and the key to achieving this purpose is to scientifically control the project cost and reduce the construction cost as much as possible under the premise of ensuring that the construction project has sufficient financial support.Therefore,it is essential to conduct a comprehensive audit of the project cost.This paper first summarizes the relevant contents of comprehensive audit in project cost,then analyzes the value generated by the comprehensive audit in construction projects,and finally studies the strategies of comprehensive audit in construction project cost.

关 键 词：建设项目 工程造价 全面审计 运用 价值 

分 类 号：F23[经济管理—会计学]