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作 者:李华兵 Li Huabing(Qingdao Laoshan District Audit Bureau,Qingdao 266100,China)
出 处:《工程造价管理》2025年第2期68-72,共5页Engineering Cost Management
摘 要:在政府投资建设项目审计中,部分争议问题,是因为工程量清单和最高投标限价编制不严谨、不合理,甚至是编制错误所引起。文章首先分析了工程量偏差、补充清单编制、措施费设置等方面存在的问题,对工程量清单的审计重点进行了梳理;其次,对清单单价构成、清单取费、组价依据等方面存在问题做了进一步分析;最后,对最高投标限价的审计重点进行了总结。针对审计中发现的问题,文章从减少审计争议、避免财政资金损失和合理解决争议的角度,提出了相关的审计建议,可为类似的政府投资建设项目审计实践提供参考。In the audit of government-invested construction projects,the one third of controversial issues are caused by the compilation of bill of quantities and ceiling price,which is not rigorous,unreasonable,or even wrong.Through the analysis of the problems found in the aspects of:deviation of engineering quantity,supplementary list preparation,measure fee setting,etc.The audit key points of bill of quantities are summarized.Through the analysis of the problems found in the aspects of the composition of the unit price of the list,the charging of the list,the basis of the group price,etc.The audit key points of ceiling price are summarized.In view of such problems found in the audit,some audit suggestions are put forward from the angle of reducing audit disputes,avoiding financial losses and reasonably resolving disputes.The research can provide reference for auditing practices of similar government investment and construction projects.
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