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工程造价预结算的审核及其质量控制
引用本文:汤古兰.工程造价预结算的审核及其质量控制[J].企业科技与发展,2010(8):111-113.
作者姓名:汤古兰
作者单位:广西畅旺房地产开发有限公司,广西南宁530023
摘    要:工程造价预结算是合理确定工程造价的必要程序及重要手段。为达到有效地控制工程造价的目的,实现项目目标的管理,在对其审核过程中根据实际需要,可以采用全面审核法、重点审核法、对比审核法对施工图工程量、定额和单价套用、费用计取进行审核。而要保证审核质量,一是审核人员要具有良好的职业道德与业务素质,二是要加强造价行业建设,三是要对工程造价进行全过程的管理与控制。

关 键 词:工程造价  预结算  审核质量

The Audit and Quality Control of Pre-settlement of Project Cost
Authors:TANG Gu-lan
Institution:TANG Gu-lan (Guangxi Changwang Real Estate Development Co.,Ltd.,Nanning Guangxi 530023)
Abstract:The pre-settlement of project cost is the necessary procedure and important tool to determine rationally project cost.To achieve the purposes of effectively controlling the project cost,realize the management of project objectives management, based on the actual needs in its audit process,they could use a full auditing method,emphasis auditing method,comparative auditing method to audit the construction plan's project quantity,quota and unit price applied,accrual cost.To ensure audit quality,firstly,the audit staff should have good professional ethics and professional quality,and secondly,we should strengthen the construction of the cost industry,thirdly,we should manage and control the whole process of the project cost.
Keywords:project cost  pre-settlement  audit quality
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