| 高校建设项目前期造价审计策略的研究 |
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| 引用本文： | 陈斯逸,陈旭,俞缙. 高校建设项目前期造价审计策略的研究[J]. 河北工程大学学报(社会科学版), 2017, 34(2): 8-10,15 |
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| 作者姓名： | 陈斯逸 陈旭 俞缙 |
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| 作者单位： | 华侨大学 审计处, 福建 泉州 362021;东北大学 资源与土木工程学院, 辽宁 沈阳 110004;华侨大学 土木工程学院, 福建 泉州 362021 |
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| 基金项目： | 国家自然科学基金项目“高校工程项目全寿命周期造价影响因素与控制”（编号：No.51679093） |
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| 摘 要： | 在高校建设项目实施的整个过程中，建设前期的造价控制对整个工程项目的造价影响极大，因此高校内审部门应对建设前期的造价审计予以特别重视。然而，高校对建设前期造价审计的运用还处于初步阶段，仍没有形成成熟的操作体系。文章从投资决策、设计、预算编制3个阶段对审计策略分别予以探究，为高校内审人员开展项目前期审计提供思路和实践依据，力争使高校建设项目造价从源头上得到有效控制，提高投资效益。
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| 关 键 词： | 高校建设 项目前期 造价审计 |
| 收稿时间： | 2017-03-15 |
On the strategy of cost editing of universities construction project in the early stage |
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| CHEN Si-yi,CHEN Xu and YU Jin. On the strategy of cost editing of universities construction project in the early stage[J]. , 2017, 34(2): 8-10,15 |
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| Authors: | CHEN Si-yi CHEN Xu YU Jin |
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| Affiliation: | Editing Department of Huaqiao University, Quanzhou 362021, China;College of Resources and Civil Engineering of Northeastern University, Shenyang 110004, China;College of Civil Engineering of Huaqiao University, Quanzhou 362021, China |
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| Abstract: | In the whole process of executing the universities construction project,the cost controlling in the early stage plays a great influence on the overall cost.Therefore,the editing department of universities should pay special attention to the cost editing in the early stage.However,the application of cost editing in universities is still in the primary stage,without a mature operation system.This paper studies the cost editing strategy from investment decision-making,designing and budgeting,to provide a train of thought and practical basis for editing staff in the universites,and tries to effectively control the project cost from the beginning to improve the investment benefits. |
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| Keywords: | universities construction early stage of project cost editing |
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