政府投资项目工程造价审计研究  

Research on Engineering Cost Audit of Government Investment Projects

作　　者：岑俊然 CEN Jun-ran(Shenzhen Bao'an District Audit Affairs Center,Shenzhen 518101,China)

机构地区：[1]深圳市宝安区审计事务中心,深圳518101

出　　处：《价值工程》2024年第34期71-73,共3页Value Engineering

摘　　要：政府投资项目是社会发展建设的重要组成部分,通常具有公益性特征。为确保项目高质量发展,政府部门对项目工程造价审计工作予以高度重视。科学的工程造价审计工作,有助于合理规划政府投资项目,其主要流程包括资料审核、合同审核、招投标文件审核、设计变更审核、现场签证审核、解决争议、撰写成果文件。开展政府投资项目工程造价审计工作的过程中,应当及时发现其中的问题并提出相应的解决策略、工程造价审计质量的对策,以此确保政府投资项目工程造价审计工作的高质量发展。Government investment projects are an important component of social development and construction,usually with public welfare characteristics.To ensure high-quality development of the project,government departments attach great importance to the audit of project engineering cost.Scientific engineering cost auditing work is helpful for the rational planning of government investment projects.Its main processes include data review,contract review,bidding document review,design change review,on-site visa review,dispute resolution,and writing outcome documents.In the process of conducting cost audits for government investment projects,problems should be identified in a timely manner and corresponding solutions and countermeasures for the quality of cost audits should be proposed to ensure the high-quality development of cost audits for government investment projects.

关 键 词：政府投资项目 工程造价 审计分析 

分 类 号：F239.63[经济管理—会计学]