对提高建筑工程造价结算审计质量的研究  

Research on Improving the Quality of Construction Cost Settlement Audits

作　　者：朱哲楷 ZHU Zhekai(College of Architecture,Nanjing Tech University,Nanjing 211816,China)

机构地区：[1]南京工业大学建筑学院,南京211816

出　　处：《建筑设计管理》2025年第2期50-55,共6页Architectural Design Management

摘　　要：为提高工程结算审计质量,实现企业降本增效的目标,本文通过对工程造价结算审计的依据、内容等要点的梳理,列举了工程结算审计实务中发现的各种问题,对此提出了优化设计方案、控制过程管理,把好材料及设备的认质、认价关等措施;并提出了审计人员平时能做到深入施工现场以提高结算审计把握重点的能力,提高效率的同时规避结算审计风险。To improve the quality of construction cost settlement audits and achieve the goal of cost reduction and efficiency increase for enterprises,this paper reviews key points in construction cost settlement audits such as basis and content,and identifies various issues found in practical audit operations.It proposes solutions like optimizing the designs,controlling process management,and ensuring the quality and pricing of materials and equipment.Meanwhile,it also suggests that auditors should regularly visit construction sites to improve their abilities to focus on key points in settlement audits,thereby increasing efficiency and mitigating audit risks.

关 键 词：正误差 费率 工程量 定额 

分 类 号：TU-9[建筑科学]