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工程结算审核是财政投资评审的一部分是对工程造价控制的最后一环,能否做好财政投资建设项目的结算审核工作,关系到财政资金使用效率和项目造价控制的好坏。随着财政投资评审工作的开展,工程结算的规范化将是一个渐进的过程。当前政府投资项目项目结算主要存在的问题有:1.政府投资工程存在变更多、工期长;2.项目单位不及时组织竣工验收,不及时提交结算资料或提交的资料不完整,造成结算审核工作被动;3.部分项目单位不专业现场管理混乱、监理不负责没有起到真正监管作用,签证资料失真;4.施工单位送审结算多错、漏、重复、混乱。因此下面谈谈结算审核时需留意的问题和处理办法。
Project settlement audit is a part of the financial investment assessment is the last part of the project cost control, whether the financial investment in the construction project settlement audit, related to the financial efficiency of the use of funds and project cost control is good or bad. With the financial investment review carried out, the standardization of project settlement will be a gradual process. The current government investment project settlement of the main problems are: 1. There are many changes in government investment projects, long duration; 2. The project unit does not promptly organize the completion of inspection, not timely submission of settlement information or submitted information is incomplete, resulting in settlement audit Work is passive; 3. Some project units are not professional site management chaos, supervision is not responsible for not playing a real regulatory role, visa information distortion; 4. Construction unit submitted for trial and error, missing, repeated, confusion. So here to talk about the settlement audit should pay attention to the problems and solutions.