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建设项目工程造价控制是工程建设管理工作的重要目标和任务,由于建设项目规模大、建设周期长、技术复杂、人财物投入大,建设投资失控的现象依然不同程度的存在。如何通过审计手段将工程造价控制在设计概算范围内,充分发挥投资效益,已成为一个重要的课题。针对工程造价的管理与控制贯穿于工程项目建设的全过程,充分运用好跟踪审计在工程造价管理与控制中发挥的重大作用,是建设项目取得社会效益与投资效益的最优化的有效途径之一。
Construction project project cost control is an important goal and task of project construction management. Due to the large scale of the construction project, long construction period, complicated technology, and large investment in human and financial resources, the phenomenon of out-of-control investment still exists in varying degrees. How to control the project cost within the design budget by means of auditing and give full play to investment returns has become an important issue. The management and control of project cost runs through the entire process of project construction, and the full use of tracking auditing plays an important role in project cost management and control. It is one of the most effective ways to achieve social benefits and investment benefits for construction projects. .