关于政府部门审计结论作为工程造价结算依据的探究  

A Discussion on the Use of Government Audit Results as the Basis for Construction Cost Settlements

作　　者：黄海涛 黄文巧[2] Huang Haitao;Huang Wenqiao(CSCEC Strait Construction and Development Co.Ltd.,Fuzhou 350015,China;Fuzhou Financial Investment Evaluation Center,Fuzhou 350002,CHina)

机构地区：[1]中建海峡建设发展有限公司,福建福州350015 [2]福州市财政投资评审中心,福建福州350002

出　　处：《工程造价管理》2024年第2期32-37,共6页Engineering Cost Management

摘　　要：当前政府投资建设项目的工程合同,大多约定以政府审计部门的审计结论作为工程造价结算的依据,引发不少争议和纠纷。最高人民法院对此数次司法解释:审计是国家对建设单位的一种行政监督,不影响建设单位与承建单位的合同效力,但同时又认为,建设工程合同中约定以政府审计结论或财政审核结论作为结算依据的,审核结论应当作为结算的依据。此司法解释未能分清工程建设过程的投资成本与建设成本的概念,混淆了工程建设不同阶段成本管理的作用。政府审计是核定工程投资成本,工程造价结算是核实建设成本,投资成本与建设成本的性质内涵、作用范围不同,不能等同使用。以政府审计或财政审核的结论作为工程造价结算依据,背离民法典的合约公平对等原则,即使工程施工合同有约,也不能作为建设工程施工合同的工程造价结算依据。The engineering contracts of most government investment construction projects currently stipulate that the audit results of the government audit department shall be used as the basis for the settlement of construction engineering costs,which has caused many disputes and engineering disputes.The Supreme People's Court has judicially interpreted this several times:auditing is a kind of administrative supervision by the state over the construction unit,which does not affect the contractual effect between the construction unit and the contractor.But it also believes that if the construction contract stipulates that the audit results or the review results of financial investment shall be used as the basis for settlement,the review results shall be used as the basis for settlement.Although this judicial interpretation follows the legal principles of civil contract and contract evidence,it fails to distinguish the concepts of investment cost and construction cost in the construction engineering process,and confuses the role of cost management at different stages of construction engineering.The nature,connotation,calculation basis,and scope of application of investment cost and construction cost are different,and they cannot be used interchangeably.Therefore,it is improper to use the government audit or financial review results as the basis for construction engineering cost settlement,which violates the principle of fair and equal contract in the Civil Code.Even if the construction engineering contract stipulates that the government audit or financial review results shall be used as the basis for engineering cost settlement,such contractual terms should not be valid.

关 键 词：政府审计结论 工程造价 结算依据 

分 类 号：F284[经济管理—国民经济] TU-9[建筑科学]