工程项目建设周期长,受自然条件和客观因素影响大,实际施工情况与设计会发生变化,在施工过程中工程变更在所难免。工程变更会对建设项目的工期、质量、特别是投资控制产生影响,对此问题认识不足,容易形成监管漏洞,造成投资超支、浪费财政资金的现象,同时也成为某些承包商弄虚作假、非法牟利的手段。笔者结合工作实际,阐述了财政投资项目工程变更存在的问题,并提出相关改进建议。 The construction period of the project is long, which is greatly affected by the natural conditions and the objective factors. The actual construction situation and design will change. Engineering changes are inevitable in the construction process. Project changes will affect the construction period, quality, especially investment control, lack of understanding of this issue, the formation of regulatory loopholes, resulting in investment over-expenditure, a waste of financial resources, but also become some contractors fraud, illegal profit-making s method. Based on the actual work, the author expounds the existing problems in the project of financial investment projects and puts forward some suggestions for improvement.