新旧计价模式中工程造价审计对比分析

工程量清单计价办法的实施给工程造价审计工作带来新的思路,无论在审核原则还是审核方法上,现阶段的工程造价审计工作都发生了重大变化。对工程造价的含义进行界定,然后对两种计价模式下的费用构成及工程造价计算方法进行对比分析,在此基础上,从审计工作的内容、审计重点及审计依据等三方面进行详细阐述,最后提出为更好的适应工程量清单计价模式、做好工程造价审计工作的几点意见和建议。

Comparason of Engineering Cost Audits Resulting from the Old Quota System and the New Bill Account System

The application of the bill account system brings the engineering cost audit a new train of thought.The principle and method of engineering cost audit changed greatly.This paper defines the meanings of engineering cost firstly,and then analyses the composition and calculating method based on two systems respectively,and finally compares them.On the basis of comparison,the article gives an elaboration from the aspects of contents,emphasis and gist in audit work to discuss the new character and method of engineering cost audit.Finally the article gives some advice to fit the bill account system and to make the audit work better.