摘要

隨(sui)著城市化(hua)進城和經(jing)濟(ji)發展,政(zheng)府(fu)(fu)性(xing)投資(zi)(zi)從(cong)項目數量和投資(zi)(zi)額(e)都比(bi)以往(wang)有很(hen)大的(de)(de)增加,用于政(zheng)府(fu)(fu)投資(zi)(zi)項目的(de)(de)支出已占當(dang)地全部政(zheng)府(fu)(fu)性(xing)資(zi)(zi)金的(de)(de)比(bi)重也較大,作(zuo)為以全部政(zheng)府(fu)(fu)性(xing)資(zi)(zi)金為籠頭的(de)(de)審計(ji)監(jian)督重點,對政(zheng)府(fu)(fu)性(xing)投資(zi)(zi)項目的(de)(de)監(jian)督也是審計(ji)機關的(de)(de)重要職責,為此,必定要對工程(cheng)項目價款的(de)(de)相(xiang)關內容(rong)進行監(jian)督。但在(zai)審計(ji)中(zhong)卻碰到(dao)“審計(ji)職責、審計(ji)的(de)(de)監(jian)督權、合同執行、法律法規(gui)的(de)(de)嚴肅性(xing)、國(guo)家利益的(de)(de)維護、建設管(guan)理的(de)(de)制度(du)水平(ping)”等(deng)一系列的(de)(de)關系與(yu)矛盾。為此,就把價款結算管(guan)理中(zhong)存在(zai)的(de)(de)問(wen)題、原因(yin)及審計(ji)的(de)(de)難點作(zuo)一些探討(tao)。

1工程價款結(jie)算(suan)管(guan)理(li)存在的主要(yao)問題

1.1施工單位(wei)高估冒算現象嚴重

現(xian)在(zai)部(bu)分(fen)(fen)施(shi)工企業受利(li)益的(de)驅動(dong),抱有蒙混過關的(de)僥幸心理,故意抬高(gao)(gao)(gao)工程(cheng)造價,存(cun)有“審(shen)(shen)漏就賺”、“審(shen)(shen)出就減(jian)”的(de)想法,施(shi)工單位(wei)就普遍存(cun)在(zai)著高(gao)(gao)(gao)估冒算(suan)的(de)現(xian)象,這主要表(biao)現(xian)為(wei)(wei)重復計(ji)算(suan)、變更減(jian)少部(bu)分(fen)(fen)未(wei)扣(kou)除(chu)、未(wei)按招標規定比例下浮、甲供材料未(wei)剔除(chu)、高(gao)(gao)(gao)套(tao)定額或建設單位(wei)高(gao)(gao)(gao)價簽證等論(lun)文。以(yi)＿＿市審(shen)(shen)價情況為(wei)(wei)例,據不完全統計(ji)＿年度,市本(ben)級政府性投資建設項目(mu)工各送審(shen)(shen)的(de)結算(suan)額為(wei)(wei)＿萬(wan)(wan)(wan)(wan)(wan)元(yuan)(yuan),經(jing)審(shen)(shen)定的(de)結算(suan)額為(wei)(wei)＿萬(wan)(wan)(wan)(wan)(wan)元(yuan)(yuan),核(he)(he)減(jian)結算(suan)價為(wei)(wei)＿萬(wan)(wan)(wan)(wan)(wan)元(yuan)(yuan)。從審(shen)(shen)價情況來看(kan),某些(xie)工程(cheng)虛(xu)假水分(fen)(fen)很多,核(he)(he)減(jian)率很高(gao)(gao)(gao),如某一工程(cheng)施(shi)工單位(wei)送審(shen)(shen)價＿萬(wan)(wan)(wan)(wan)(wan)元(yuan)(yuan),經(jing)審(shen)(shen)計(ji),審(shen)(shen)定價為(wei)(wei)＿＿萬(wan)(wan)(wan)(wan)(wan)元(yuan)(yuan),凈核(he)(he)減(jian)＿＿萬(wan)(wan)(wan)(wan)(wan)元(yuan)(yuan),凈核(he)(he)減(jian)率達到＿%;

2建(jian)設單位管(guan)理存在不足(zu)

摘要(yao)(yao)(yao)：造價(jia)咨(zi)詢(xun)報告(gao)的(de)質量是(shi)造價(jia)中介機構的(de)立業(ye)和興業(ye)之本，是(shi)樹立造價(jia)咨(zi)詢(xun)業(ye)務(wu)品牌(pai)，建立企業(ye)信譽的(de)核(he)心(xin)(xin)所(suo)(suo)在，是(shi)培育核(he)心(xin)(xin)競(jing)爭能力(li)，增(zeng)強市場競(jing)爭和防御風險能力(li)的(de)關鍵(jian)所(suo)(suo)在，因此不僅要(yao)(yao)(yao)求造價(jia)工(gong)程師(shi)在編(bian)制(zhi)工(gong)程預(yu)結算(suan)過程中按規定的(de)計算(suan)規則、標(biao)準和方(fang)法，實事(shi)求是(shi)進行編(bian)制(zhi)，還要(yao)(yao)(yao)求造價(jia)工(gong)程師(shi)對編(bian)制(zhi)的(de)預(yu)結算(suan)認真復核(he)和審查，把(ba)好造價(jia)咨(zi)詢(xun)報告(gao)的(de)質量關。

關鍵(jian)詞：造價(jia)管理項目(mu)管理

產生造(zao)價咨詢(xun)報告質量責任的原因

雖然因(yin)技術上的缺陷(xian)，造價(jia)咨詢報(bao)告(gao)所(suo)確定的工程(cheng)造價(jia)允許有±5%的誤差，但造價(jia)工程(cheng)師在編制預結(jie)算過程(cheng)因(yin)自己的過失或舞弊等行為，導致所(suo)出具的咨詢審價(jia)報(bao)告(gao)出現(xian)了偏差，給客戶或第三者造成損失，造價(jia)咨詢機構仍有可(ke)能承擔賠償責任或法律責任。

1、造(zao)價(jia)執(zhi)業(ye)(ye)人(ren)(ren)(ren)員(yuan)過(guo)失(shi)。造(zao)價(jia)執(zhi)業(ye)(ye)人(ren)(ren)(ren)員(yuan)一般都具有造(zao)價(jia)咨詢(xun)方面的專業(ye)(ye)技能，并能為他人(ren)(ren)(ren)提供咨詢(xun)服(fu)務，在執(zhi)業(ye)(ye)過(guo)程(cheng)中必須恪盡職守，謹懼負責，要求不能出現(xian)失(shi)誤，一旦出現(xian)失(shi)誤，就有可能承擔賠償責任。而這種失(shi)誤從某種意義(yi)上說是客觀存(cun)(cun)在的，無論執(zhi)業(ye)(ye)編制人(ren)(ren)(ren)員(yuan)如何小心(xin)謹慎，仍然存(cun)(cun)在發生過(guo)失(shi)的可能。如工作底稿中工程(cheng)量計算(suan)錯誤，輸入微機套定額(e)時輸入出錯等過(guo)失(shi)，導致造(zao)價(jia)報告結果(guo)錯誤。

2、造價(jia)執(zhi)業(ye)人員舞弊(bi)(bi)。舞弊(bi)(bi)是一種(zhong)(zhong)故(gu)意(yi)的(de)錯誤行為，以欺騙或(huo)坑害(hai)為目的(de)，具(ju)有(you)不良動機(ji)。如造價(jia)執(zhi)業(ye)人員與有(you)關人員串通(tong)，通(tong)過多計工程量、高(gao)套定(ding)額、高(gao)定(ding)材料價(jia)格、提高(gao)取(qu)費(fei)標準等，謀取(qu)非法經濟(ji)利益(yi)，這種(zhong)(zhong)嚴重后果將導致造價(jia)咨詢機(ji)構(gou)承擔法律(lv)責任。

摘(zhai)要：通(tong)過對審計的(de)內容、方法的(de)探(tan)討，提出了審計的(de)步(bu)驟，進而分析了工程結算審計。

關鍵詞：工(gong)程結算；審計

1審前準備工作

竣(jun)工結算(suan)審計(ji)，是在(zai)承包商上(shang)(shang)報竣(jun)工結算(suan)基礎上(shang)(shang)進行的。在(zai)進行審計(ji)前(qian)，應(ying)考(kao)慮各(ge)項影(ying)響因素，做好充分準備(bei)工作。

(1)審查工(gong)程(cheng)建筑各級批文(wen)，如可行性研(yan)究報告和(he)(he)批復，申請立項書和(he)(he)批復，設計、規(gui)劃、土地、計劃等部門審批，工(gong)程(cheng)招(zhao)投標過程(cheng)和(he)(he)工(gong)程(cheng)施工(gong)中(zhong)文(wen)件往(wang)來(lai)。

(2)查看施(shi)工合(he)同和(he)協議。了解計算取費標(biao)準和(he)調整取費標(biao)準的依據。

摘(zhai)要(yao)(yao):工(gong)(gong)(gong)(gong)程量(liang)清單招標是我國現行建設(she)工(gong)(gong)(gong)(gong)程招標的(de)(de)一種(zhong)主要(yao)(yao)模式。這種(zhong)模式下(xia)的(de)(de)竣工(gong)(gong)(gong)(gong)結(jie)(jie)(jie)算(suan)(suan)(suan)主要(yao)(yao)采用工(gong)(gong)(gong)(gong)程量(liang)清單計(ji)價方法,它(ta)依據(ju)施工(gong)(gong)(gong)(gong)承(cheng)(cheng)包合同(tong)(tong)、施工(gong)(gong)(gong)(gong)圖紙、招標文件及工(gong)(gong)(gong)(gong)程量(liang)清單等進行編制,包括施工(gong)(gong)(gong)(gong)承(cheng)(cheng)包合同(tong)(tong)之內(nei)施工(gong)(gong)(gong)(gong)內(nei)容竣工(gong)(gong)(gong)(gong)結(jie)(jie)(jie)算(suan)(suan)(suan)與(yu)施工(gong)(gong)(gong)(gong)承(cheng)(cheng)包合之外施工(gong)(gong)(gong)(gong)內(nei)容竣工(gong)(gong)(gong)(gong)結(jie)(jie)(jie)算(suan)(suan)(suan)兩部分內(nei)容。審(shen)計(ji)后的(de)(de)竣工(gong)(gong)(gong)(gong)結(jie)(jie)(jie)算(suan)(suan)(suan)經建設(she)單位、施工(gong)(gong)(gong)(gong)單位認(ren)可后作為辦理(li)經濟結(jie)(jie)(jie)算(suan)(suan)(suan)的(de)(de)主要(yao)(yao)依據(ju)。如何(he)合理(li)地進行竣工(gong)(gong)(gong)(gong)結(jie)(jie)(jie)算(suan)(suan)(suan)的(de)(de)審(shen)計(ji)對(dui)建設(she)單位、施工(gong)(gong)(gong)(gong)單位都非常重要(yao)(yao)。本文從施工(gong)(gong)(gong)(gong)承(cheng)(cheng)包合同(tong)(tong)以內(nei)施工(gong)(gong)(gong)(gong)內(nei)容的(de)(de)竣工(gong)(gong)(gong)(gong)結(jie)(jie)(jie)算(suan)(suan)(suan)審(shen)計(ji)與(yu)施工(gong)(gong)(gong)(gong)承(cheng)(cheng)包合同(tong)(tong)以外施工(gong)(gong)(gong)(gong)內(nei)容的(de)(de)竣工(gong)(gong)(gong)(gong)結(jie)(jie)(jie)算(suan)(suan)(suan)審(shen)計(ji)探討(tao)如何(he)進行進行竣工(gong)(gong)(gong)(gong)結(jie)(jie)(jie)算(suan)(suan)(suan)的(de)(de)審(shen)計(ji)。

關鍵詞:工(gong)程(cheng)量清(qing)單；施(shi)工(gong)承(cheng)包合同；現場簽證

根(gen)據《建設工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)清(qing)(qing)(qing)單(dan)計(ji)價規范(fan)》和施(shi)工(gong)(gong)(gong)(gong)圖紙編制的工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)清(qing)(qing)(qing)單(dan)作(zuo)為招(zhao)(zhao)標(biao)(biao)(biao)(biao)文(wen)件(jian)的一(yi)個部(bu)分,由招(zhao)(zhao)標(biao)(biao)(biao)(biao)人(ren)(ren)(ren)(ren)(ren)(ren)出售給投(tou)(tou)標(biao)(biao)(biao)(biao)人(ren)(ren)(ren)(ren)(ren)(ren)。投(tou)(tou)標(biao)(biao)(biao)(biao)人(ren)(ren)(ren)(ren)(ren)(ren)根(gen)據招(zhao)(zhao)標(biao)(biao)(biao)(biao)人(ren)(ren)(ren)(ren)(ren)(ren)提(ti)供的工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)清(qing)(qing)(qing)單(dan),結(jie)(jie)合(he)自(zi)身(shen)的實際情況對工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)清(qing)(qing)(qing)單(dan)的每(mei)項工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)進行(xing)報(bao)(bao)(bao)價最后總(zong)得到(dao)總(zong)報(bao)(bao)(bao)價。以總(zong)報(bao)(bao)(bao)價作(zuo)為投(tou)(tou)標(biao)(biao)(biao)(biao)報(bao)(bao)(bao)價參加投(tou)(tou)標(biao)(biao)(biao)(biao)。這(zhe)種(zhong)招(zhao)(zhao)標(biao)(biao)(biao)(biao)模(mo)式稱(cheng)為工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)清(qing)(qing)(qing)單(dan)招(zhao)(zhao)標(biao)(biao)(biao)(biao)。這(zhe)種(zhong)招(zhao)(zhao)標(biao)(biao)(biao)(biao)模(mo)式可(ke)以有(you)標(biao)(biao)(biao)(biao)底(di)(di),也(ye)可(ke)以沒有(you)標(biao)(biao)(biao)(biao)底(di)(di),但通常情況下會設置一(yi)個報(bao)(bao)(bao)價上限(xian)。這(zhe)種(zhong)招(zhao)(zhao)標(biao)(biao)(biao)(biao)模(mo)式對投(tou)(tou)標(biao)(biao)(biao)(biao)人(ren)(ren)(ren)(ren)(ren)(ren)而(er)言(yan),投(tou)(tou)標(biao)(biao)(biao)(biao)人(ren)(ren)(ren)(ren)(ren)(ren)可(ke)以不(bu)必(bi)(bi)按施(shi)工(gong)(gong)(gong)(gong)圖紙計(ji)算工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang),不(bu)必(bi)(bi)花精力打聽標(biao)(biao)(biao)(biao)底(di)(di),但投(tou)(tou)標(biao)(biao)(biao)(biao)人(ren)(ren)(ren)(ren)(ren)(ren)對招(zhao)(zhao)標(biao)(biao)(biao)(biao)人(ren)(ren)(ren)(ren)(ren)(ren)提(ti)供的工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)清(qing)(qing)(qing)單(dan)進行(xing)復(fu)核。投(tou)(tou)標(biao)(biao)(biao)(biao)人(ren)(ren)(ren)(ren)(ren)(ren)對招(zhao)(zhao)標(biao)(biao)(biao)(biao)人(ren)(ren)(ren)(ren)(ren)(ren)提(ti)供的工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)清(qing)(qing)(qing)單(dan)有(you)異(yi)義應及(ji)時向招(zhao)(zhao)標(biao)(biao)(biao)(biao)人(ren)(ren)(ren)(ren)(ren)(ren)提(ti)出,招(zhao)(zhao)標(biao)(biao)(biao)(biao)人(ren)(ren)(ren)(ren)(ren)(ren)如果不(bu)接受投(tou)(tou)標(biao)(biao)(biao)(biao)人(ren)(ren)(ren)(ren)(ren)(ren)的意見或投(tou)(tou)標(biao)(biao)(biao)(biao)人(ren)(ren)(ren)(ren)(ren)(ren)對招(zhao)(zhao)標(biao)(biao)(biao)(biao)人(ren)(ren)(ren)(ren)(ren)(ren)提(ti)供的工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)清(qing)(qing)(qing)單(dan)無(wu)異(yi)義,投(tou)(tou)標(biao)(biao)(biao)(biao)人(ren)(ren)(ren)(ren)(ren)(ren)必(bi)(bi)須按投(tou)(tou)標(biao)(biao)(biao)(biao)人(ren)(ren)(ren)(ren)(ren)(ren)提(ti)供的工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)清(qing)(qing)(qing)單(dan)進行(xing)報(bao)(bao)(bao)價。招(zhao)(zhao)標(biao)(biao)(biao)(biao)人(ren)(ren)(ren)(ren)(ren)(ren)接受投(tou)(tou)標(biao)(biao)(biao)(biao)人(ren)(ren)(ren)(ren)(ren)(ren)的意見對工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)清(qing)(qing)(qing)單(dan)進行(xing)了修改,投(tou)(tou)標(biao)(biao)(biao)(biao)人(ren)(ren)(ren)(ren)(ren)(ren)應再根(gen)據修改后的工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)清(qing)(qing)(qing)單(dan)進行(xing)報(bao)(bao)(bao)價。投(tou)(tou)標(biao)(biao)(biao)(biao)人(ren)(ren)(ren)(ren)(ren)(ren)提(ti)交的工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)清(qing)(qing)(qing)單(dan)報(bao)(bao)(bao)價是辦理竣工(gong)(gong)(gong)(gong)結(jie)(jie)算的重要(yao)依據職稱(cheng)論文(wen)。

在(zai)施(shi)工(gong)(gong)(gong)(gong)(gong)任務完成后(hou),施(shi)工(gong)(gong)(gong)(gong)(gong)單(dan)(dan)(dan)(dan)位(wei)會(hui)根據(ju)實際施(shi)工(gong)(gong)(gong)(gong)(gong)情況(kuang)編(bian)(bian)(bian)制(zhi)一份關(guan)于(yu)建(jian)設(she)(she)工(gong)(gong)(gong)(gong)(gong)程(cheng)建(jian)安(an)工(gong)(gong)(gong)(gong)(gong)程(cheng)造(zao)價(jia)的(de)(de)文件即(ji)竣(jun)(jun)工(gong)(gong)(gong)(gong)(gong)結算(suan)。竣(jun)(jun)工(gong)(gong)(gong)(gong)(gong)結算(suan)一般按(an)施(shi)工(gong)(gong)(gong)(gong)(gong)承包合(he)同(tong)(tong)以(yi)內(nei)工(gong)(gong)(gong)(gong)(gong)作(zuo)內(nei)容與施(shi)工(gong)(gong)(gong)(gong)(gong)承包合(he)同(tong)(tong)以(yi)外工(gong)(gong)(gong)(gong)(gong)作(zuo)內(nei)容分別(bie)編(bian)(bian)(bian)制(zhi),便(bian)于(yu)審計(ji)。施(shi)工(gong)(gong)(gong)(gong)(gong)承包合(he)同(tong)(tong)以(yi)內(nei)工(gong)(gong)(gong)(gong)(gong)作(zuo)內(nei)容的(de)(de)竣(jun)(jun)工(gong)(gong)(gong)(gong)(gong)結算(suan)主要依(yi)據(ju)施(shi)工(gong)(gong)(gong)(gong)(gong)單(dan)(dan)(dan)(dan)位(wei)的(de)(de)工(gong)(gong)(gong)(gong)(gong)程(cheng)量清(qing)(qing)單(dan)(dan)(dan)(dan)報價(jia)編(bian)(bian)(bian)制(zhi),施(shi)工(gong)(gong)(gong)(gong)(gong)承包合(he)同(tong)(tong)以(yi)內(nei)工(gong)(gong)(gong)(gong)(gong)作(zuo)內(nei)容主要依(yi)據(ju)施(shi)工(gong)(gong)(gong)(gong)(gong)承包合(he)同(tong)(tong)、現場簽證、工(gong)(gong)(gong)(gong)(gong)程(cheng)量清(qing)(qing)單(dan)(dan)(dan)(dan)報價(jia)等(deng)編(bian)(bian)(bian)制(zhi)。竣(jun)(jun)工(gong)(gong)(gong)(gong)(gong)結算(suan)編(bian)(bian)(bian)制(zhi)完成應(ying)及時交(jiao)建(jian)設(she)(she)單(dan)(dan)(dan)(dan)位(wei)。建(jian)設(she)(she)單(dan)(dan)(dan)(dan)位(wei)委托具有相應(ying)資質的(de)(de)社會(hui)中介咨詢(xun)機(ji)構進(jin)行審計(ji)。審計(ji)后(hou)的(de)(de)竣(jun)(jun)工(gong)(gong)(gong)(gong)(gong)結算(suan)經建(jian)設(she)(she)單(dan)(dan)(dan)(dan)位(wei)、施(shi)工(gong)(gong)(gong)(gong)(gong)單(dan)(dan)(dan)(dan)位(wei)認可(ke)后(hou)作(zuo)為(wei)雙方辦理建(jian)設(she)(she)工(gong)(gong)(gong)(gong)(gong)程(cheng)經濟結算(suan)的(de)(de)主要依(yi)據(ju)。

1施(shi)工承(cheng)包合同以內施(shi)工內容竣工結算的審(shen)計

在施(shi)(shi)工(gong)(gong)過程中,如果全部按施(shi)(shi)工(gong)(gong)承(cheng)包(bao)合(he)同的(de)(de)(de)(de)內(nei)(nei)容(rong)(rong)進行(xing)施(shi)(shi)工(gong)(gong),沒(mei)有減少施(shi)(shi)工(gong)(gong)承(cheng)包(bao)合(he)同的(de)(de)(de)(de)工(gong)(gong)作(zuo)(zuo)(zuo)內(nei)(nei)容(rong)(rong)或沒(mei)有出現施(shi)(shi)工(gong)(gong)承(cheng)包(bao)合(he)同以外的(de)(de)(de)(de)工(gong)(gong)作(zuo)(zuo)(zuo)內(nei)(nei)容(rong)(rong),施(shi)(shi)工(gong)(gong)單(dan)(dan)位的(de)(de)(de)(de)投標報價(jia)就是竣工(gong)(gong)結算價(jia),但這種情況很少出現。對施(shi)(shi)工(gong)(gong)承(cheng)包(bao)合(he)同以內(nei)(nei)施(shi)(shi)工(gong)(gong)內(nei)(nei)容(rong)(rong)的(de)(de)(de)(de)竣工(gong)(gong)結算審計(ji),應主(zhu)要審計(ji)竣工(gong)(gong)結算中清單(dan)(dan)項目(mu)的(de)(de)(de)(de)工(gong)(gong)作(zuo)(zuo)(zuo)內(nei)(nei)容(rong)(rong)、清單(dan)(dan)項目(mu)的(de)(de)(de)(de)工(gong)(gong)程量數(shu)量、清單(dan)(dan)項目(mu)的(de)(de)(de)(de)材(cai)料(liao)規格和種類、清單(dan)(dan)項目(mu)的(de)(de)(de)(de)人(ren)工(gong)(gong)和材(cai)料(liao)及機械(xie)價(jia)格等。

[摘要(yao)]本文主要(yao)記述了工程(cheng)預(yu)結算審(shen)核(he)中(zhong)應該(gai)注意的(de)問題，以及(ji)常(chang)規(gui)性審(shen)核(he)的(de)主要(yao)內容，介紹了常(chang)用(yong)的(de)工程(cheng)預(yu)結算的(de)審(shen)核(he)方(fang)法以及(ji)各種方(fang)法適(shi)用(yong)的(de)審(shen)核(he)對象的(de)不同(tong)，或要(yao)求的(de)進度不同(tong)，或投資規(gui)模不同(tong)等(deng)。

[關(guan)鍵詞]工程；竣工結算；審核

前言

竣工結(jie)算(suan)(suan)是(shi)工程(cheng)造價控制的最后一關，若不(bu)能嚴格把關的話將(jiang)會造成不(bu)可挽回的損(sun)失。這是(shi)一項細(xi)致(zhi)具體(ti)的工作(zuo)，審核(he)時要認真、細(xi)致(zhi)、不(bu)少算(suan)(suan)、不(bu)漏算(suan)(suan)。

工程造價審核過(guo)程注(zhu)意事(shi)項(xiang)

2.1.讀懂合同

摘要：總結(jie)了目(mu)前(qian)工(gong)程結(jie)算工(gong)作中(zhong)存在(zai)的(de)三個方(fang)面的(de)主(zhu)要問題，深(shen)入分(fen)析(xi)了問題的(de)根源。針對這些(xie)問題提出了相應(ying)的(de)措(cuo)施和(he)方(fang)法(fa)，并(bing)進行(xing)了詳盡(jin)的(de)闡(chan)述。

關鍵詞(ci)：工(gong)程結算(suan)；技術(shu)措施；現場簽證

隨著社(she)會主(zhu)義市場經(jing)濟(ji)體(ti)制(zhi)的(de)建(jian)(jian)(jian)立，工(gong)(gong)(gong)程(cheng)建(jian)(jian)(jian)設(she)(she)(she)管理者的(de)思想(xiang)觀念發生了(le)很大轉變。建(jian)(jian)(jian)設(she)(she)(she)單(dan)位(wei)為合(he)理使(shi)用建(jian)(jian)(jian)設(she)(she)(she)資金而(er)精打細算(suan)，以(yi)獲取更多(duo)的(de)投資效益。施工(gong)(gong)(gong)單(dan)位(wei)在工(gong)(gong)(gong)程(cheng)利潤微薄的(de)情(qing)況下，不(bu)得不(bu)加強管理，不(bu)僅對工(gong)(gong)(gong)、料、機(ji)消耗量進行認真研究，甚至對小(xiao)數點的(de)數值取舍都能提出質(zhi)疑，以(yi)增加合(he)理的(de)經(jing)濟(ji)收入。工(gong)(gong)(gong)程(cheng)結(jie)算(suan)工(gong)(gong)(gong)作，是(shi)工(gong)(gong)(gong)程(cheng)建(jian)(jian)(jian)設(she)(she)(she)管理的(de)一(yi)個重要環(huan)節(jie)。工(gong)(gong)(gong)程(cheng)結(jie)算(suan)是(shi)施工(gong)(gong)(gong)單(dan)位(wei)獲得工(gong)(gong)(gong)程(cheng)價款實現經(jing)濟(ji)效益的(de)基本手段(duan)，也是(shi)建(jian)(jian)(jian)設(she)(she)(she)單(dan)位(wei)撥(bo)付(fu)工(gong)(gong)(gong)程(cheng)價款確定工(gong)(gong)(gong)程(cheng)造價的(de)主(zhu)要依據(ju)。為了(le)防止高(gao)估冒算(suan)，提高(gao)建(jian)(jian)(jian)設(she)(she)(she)工(gong)(gong)(gong)程(cheng)結(jie)算(suan)工(gong)(gong)(gong)作質(zhi)量，合(he)理有(you)效地節(jie)約和使(shi)用建(jian)(jian)(jian)設(she)(she)(she)資金，保證工(gong)(gong)(gong)程(cheng)造價的(de)真實性(xing)，提高(gao)工(gong)(gong)(gong)程(cheng)建(jian)(jian)(jian)設(she)(she)(she)概預(yu)算(suan)人員的(de)業務素質(zhi)，就顯得非(fei)常重要。

一、正確執行預算(suan)定額(e)

預(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)額(e)(e)(e)是(shi)甲、乙雙方進行工(gong)(gong)(gong)程(cheng)(cheng)結算(suan)(suan)(suan)(suan)(suan)的(de)(de)(de)主要依據，所(suo)以(yi)正確執行預(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)額(e)(e)(e)則是(shi)編制(zhi)工(gong)(gong)(gong)程(cheng)(cheng)結算(suan)(suan)(suan)(suan)(suan)的(de)(de)(de)重要保(bao)證。正確執行預(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)額(e)(e)(e)不(bu)外有兩個(ge)方面：一(yi)是(shi)對(dui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)額(e)(e)(e)有深(shen)透的(de)(de)(de)理解(jie)，對(dui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)額(e)(e)(e)能(neng)熟練地(di)應(ying)用(yong)；二(er)(er)是(shi)對(dui)施工(gong)(gong)(gong)技術及(ji)(ji)工(gong)(gong)(gong)藝(yi)有一(yi)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)了(le)解(jie)。具體包(bao)括：1)對(dui)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)額(e)(e)(e)總說明、章(zhang)說明以(yi)及(ji)(ji)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)額(e)(e)(e)項(xiang)目表左上方的(de)(de)(de)工(gong)(gong)(gong)作(zuo)內容及(ji)(ji)表下的(de)(de)(de)附注，應(ying)反(fan)復閱(yue)讀深(shen)刻理解(jie)，以(yi)求(qiu)(qiu)掌(zhang)握(wo)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)額(e)(e)(e)分(fen)項(xiang)子目的(de)(de)(de)明確所(suo)指，使(shi)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)額(e)(e)(e)分(fen)項(xiang)工(gong)(gong)(gong)程(cheng)(cheng)名(ming)稱與(yu)工(gong)(gong)(gong)程(cheng)(cheng)實(shi)體聯系起(qi)來，避免(mian)張冠李(li)戴，錯套或者重復套用(yong)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)額(e)(e)(e)子目和漏項(xiang)。例(li)如：材料二(er)(er)次搬(ban)運(yun)在預(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)額(e)(e)(e)“其它直(zhi)接費”中(zhong)(zhong)已作(zuo)了(le)綜合(he)考慮，一(yi)般情況下，不(bu)允(yun)許另列(lie)場(chang)地(di)內的(de)(de)(de)二(er)(er)次搬(ban)運(yun)項(xiang)目：預(yu)(yu)(yu)(yu)制(zhi)構(gou)件運(yun)輸定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)額(e)(e)(e)一(yi)般要求(qiu)(qiu)自堆(dui)放地(di)點(dian)至安裝地(di)點(dian)一(yi)步到(dao)位(wei)，也不(bu)允(yun)許發生二(er)(er)次倒(dao)運(yun)。但(dan)是(shi)確因(yin)施工(gong)(gong)(gong)場(chang)地(di)窄小，必須二(er)(er)次搬(ban)運(yun)或倒(dao)運(yun)時，可在施工(gong)(gong)(gong)組(zu)織設計(ji)中(zhong)(zhong)周(zhou)密部署(shu)，并征得建設單(dan)位(wei)認可同意后就可計(ji)算(suan)(suan)(suan)(suan)(suan)。2)熟悉預(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)額(e)(e)(e)規定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)工(gong)(gong)(gong)程(cheng)(cheng)量計(ji)算(suan)(suan)(suan)(suan)(suan)規則。工(gong)(gong)(gong)程(cheng)(cheng)量的(de)(de)(de)準確計(ji)算(suan)(suan)(suan)(suan)(suan)是(shi)套用(yong)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)額(e)(e)(e)子目的(de)(de)(de)前(qian)提條件。預(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)額(e)(e)(e)的(de)(de)(de)每一(yi)個(ge)分(fen)部工(gong)(gong)(gong)程(cheng)(cheng)都明確規定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)了(le)工(gong)(gong)(gong)程(cheng)(cheng)量計(ji)算(suan)(suan)(suan)(suan)(suan)規則，在計(ji)算(suan)(suan)(suan)(suan)(suan)工(gong)(gong)(gong)程(cheng)(cheng)量時應(ying)嚴(yan)格遵守。3)應(ying)對(dui)使(shi)用(yong)施工(gong)(gong)(gong)技術及(ji)(ji)工(gong)(gong)(gong)藝(yi)有一(yi)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)了(le)解(jie)。同時應(ying)了(le)解(jie)預(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)額(e)(e)(e)采用(yong)的(de)(de)(de)施工(gong)(gong)(gong)方法(fa)(fa)(fa)。建筑工(gong)(gong)(gong)程(cheng)(cheng)類型的(de)(de)(de)多樣(yang)化和施工(gong)(gong)(gong)技術的(de)(de)(de)不(bu)斷改(gai)進革新，導(dao)致建筑工(gong)(gong)(gong)程(cheng)(cheng)采用(yong)施工(gong)(gong)(gong)方法(fa)(fa)(fa)的(de)(de)(de)多樣(yang)化，而預(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)額(e)(e)(e)又具有“整體上的(de)(de)(de)同用(yong)性和個(ge)體上不(bu)融合(he)性”。只有對(dui)施工(gong)(gong)(gong)方法(fa)(fa)(fa)和工(gong)(gong)(gong)藝(yi)有一(yi)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)了(le)解(jie)才能(neng)合(he)理、靈(ling)活(huo)地(di)套用(yong)預(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)額(e)(e)(e)。因(yin)此，能(neng)否正確執行預(yu)(yu)(yu)(yu)算(suan)(suan)(suan)(suan)(suan)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)(ding)額(e)(e)(e)，直(zhi)接影(ying)響工(gong)(gong)(gong)程(cheng)(cheng)結算(suan)(suan)(suan)(suan)(suan)工(gong)(gong)(gong)作(zuo)的(de)(de)(de)質量。

二、依據有關技術措施

1工程結算的概念和意義

1.1工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)結(jie)(jie)(jie)(jie)(jie)算(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)概念。建(jian)(jian)(jian)設(she)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)結(jie)(jie)(jie)(jie)(jie)算(suan)(suan)(suan)，主要是依據國家建(jian)(jian)(jian)設(she)行政管理部門(men)頒發(fa)(fa)的(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)清(qing)單(dan)(dan)計(ji)價(jia)(jia)(jia)(jia)規范、預(yu)算(suan)(suan)(suan)定(ding)額(e)(e)、工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)消耗(hao)標(biao)準(zhun)、取費(fei)標(biao)準(zhun)以及(ji)(ji)人(ren)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)、材料、機(ji)械臺(tai)班價(jia)(jia)(jia)(jia)格(ge)參(can)數、設(she)計(ji)圖紙(zhi)及(ji)(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)實(shi)物量(liang)，以建(jian)(jian)(jian)設(she)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)施工(gong)(gong)(gong)(gong)(gong)(gong)(gong)合同為基礎，在(zai)竣(jun)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)驗收合格(ge)后結(jie)(jie)(jie)(jie)(jie)合工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)設(she)計(ji)變更(geng)(geng)、簽證等情況，做出的(de)(de)(de)(de)(de)(de)符合施工(gong)(gong)(gong)(gong)(gong)(gong)(gong)實(shi)際的(de)(de)(de)(de)(de)(de)結(jie)(jie)(jie)(jie)(jie)算(suan)(suan)(suan)審核(he)結(jie)(jie)(jie)(jie)(jie)果，是建(jian)(jian)(jian)設(she)單(dan)(dan)位進行的(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)價(jia)(jia)(jia)(jia)款結(jie)(jie)(jie)(jie)(jie)算(suan)(suan)(suan)，也是施工(gong)(gong)(gong)(gong)(gong)(gong)(gong)企業(ye)向建(jian)(jian)(jian)設(she)單(dan)(dan)位辦理工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)價(jia)(jia)(jia)(jia)款結(jie)(jie)(jie)(jie)(jie)算(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)文(wen)(wen)(wen)(wen)件(jian)。1.2建(jian)(jian)(jian)設(she)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)結(jie)(jie)(jie)(jie)(jie)算(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)意(yi)義。（1）程(cheng)(cheng)(cheng)(cheng)序方(fang)面(mian)(mian)，應重(zhong)視結(jie)(jie)(jie)(jie)(jie)算(suan)(suan)(suan)文(wen)(wen)(wen)(wen)件(jian)的(de)(de)(de)(de)(de)(de)送到。結(jie)(jie)(jie)(jie)(jie)算(suan)(suan)(suan)程(cheng)(cheng)(cheng)(cheng)序包(bao)括結(jie)(jie)(jie)(jie)(jie)算(suan)(suan)(suan)文(wen)(wen)(wen)(wen)件(jian)編制(zhi)、審核(he)、工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)價(jia)(jia)(jia)(jia)格(ge)確(que)認。承包(bao)人(ren)編制(zhi)的(de)(de)(de)(de)(de)(de)結(jie)(jie)(jie)(jie)(jie)算(suan)(suan)(suan)文(wen)(wen)(wen)(wen)件(jian)和(he)發(fa)(fa)包(bao)人(ren)的(de)(de)(de)(de)(de)(de)審核(he)意(yi)見，可(ke)(ke)采用直接(jie)送交對方(fang)簽收或郵寄的(de)(de)(de)(de)(de)(de)方(fang)式送達。送達的(de)(de)(de)(de)(de)(de)法律意(yi)義在(zai)于(yu)：是約定(ding)的(de)(de)(de)(de)(de)(de)結(jie)(jie)(jie)(jie)(jie)算(suan)(suan)(suan)文(wen)(wen)(wen)(wen)件(jian)審核(he)、異議(yi)(yi)期(qi)限開始(shi)的(de)(de)(de)(de)(de)(de)標(biao)志；是適用不(bu)作為默示條(tiao)款的(de)(de)(de)(de)(de)(de)重(zhong)要前提，即當事人(ren)約定(ding)，發(fa)(fa)包(bao)人(ren)（承包(bao)人(ren)）收到竣(jun)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)結(jie)(jie)(jie)(jie)(jie)算(suan)(suan)(suan)文(wen)(wen)(wen)(wen)件(jian)（結(jie)(jie)(jie)(jie)(jie)算(suan)(suan)(suan)審核(he)文(wen)(wen)(wen)(wen)件(jian)）后，在(zai)約定(ding)期(qi)限內不(bu)予答復(fu)，視為認可(ke)(ke)竣(jun)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)結(jie)(jie)(jie)(jie)(jie)算(suan)(suan)(suan)文(wen)(wen)(wen)(wen)件(jian)（結(jie)(jie)(jie)(jie)(jie)算(suan)(suan)(suan)審核(he)文(wen)(wen)(wen)(wen)件(jian)）的(de)(de)(de)(de)(de)(de)，應按照竣(jun)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)結(jie)(jie)(jie)(jie)(jie)算(suan)(suan)(suan)文(wen)(wen)(wen)(wen)件(jian)（結(jie)(jie)(jie)(jie)(jie)算(suan)(suan)(suan)審核(he)文(wen)(wen)(wen)(wen)件(jian)）結(jie)(jie)(jie)(jie)(jie)算(suan)(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)價(jia)(jia)(jia)(jia)款。（2）實(shi)體(ti)方(fang)面(mian)(mian)，應全面(mian)(mian)收集和(he)正(zheng)確(que)使用結(jie)(jie)(jie)(jie)(jie)算(suan)(suan)(suan)依據，以恰當確(que)定(ding)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)造(zao)價(jia)(jia)(jia)(jia)、工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)合同、簽證及(ji)(ji)其他發(fa)(fa)、承包(bao)人(ren)認可(ke)(ke)的(de)(de)(de)(de)(de)(de)有效(xiao)文(wen)(wen)(wen)(wen)件(jian)；工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)圖紙(zhi)、會審記錄，施工(gong)(gong)(gong)(gong)(gong)(gong)(gong)組(zu)織設(she)計(ji)，以及(ji)(ji)設(she)計(ji)變更(geng)(geng)、工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)洽商和(he)相(xiang)(xiang)關(guan)會議(yi)(yi)紀(ji)要；招投標(biao)文(wen)(wen)(wen)(wen)件(jian)；開、竣(jun)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)報告(gao)或停工(gong)(gong)(gong)(gong)(gong)(gong)(gong)、復(fu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)報告(gao)；法律、法規、規章和(he)相(xiang)(xiang)關(guan)司(si)法解釋；有關(guan)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)造(zao)價(jia)(jia)(jia)(jia)計(ji)價(jia)(jia)(jia)(jia)標(biao)準(zhun)、辦法及(ji)(ji)相(xiang)(xiang)關(guan)解釋；建(jian)(jian)(jian)設(she)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)清(qing)單(dan)(dan)計(ji)價(jia)(jia)(jia)(jia)規范或工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預(yu)算(suan)(suan)(suan)定(ding)額(e)(e)、費(fei)用定(ding)額(e)(e)及(ji)(ji)價(jia)(jia)(jia)(jia)格(ge)信息、調價(jia)(jia)(jia)(jia)規定(ding)等；影響造(zao)價(jia)(jia)(jia)(jia)的(de)(de)(de)(de)(de)(de)其他有關(guan)資料。

2工程結算的依據

新規范(fan)中對工(gong)(gong)程(cheng)(cheng)(cheng)竣(jun)工(gong)(gong)結算依據的規定(ding)有：①《建設工(gong)(gong)程(cheng)(cheng)(cheng)工(gong)(gong)程(cheng)(cheng)(cheng)量(liang)(liang)清單計價(jia)規范(fan)》（GB50500-2008）；②建設工(gong)(gong)程(cheng)(cheng)(cheng)施工(gong)(gong)合同，主要是指(zhi)由建設部(bu)制定(ding)工(gong)(gong)商(shang)行(xing)政管理(li)局發行(xing)建設工(gong)(gong)程(cheng)(cheng)(cheng)施工(gong)(gong)合同（GF-1999-0201）；③工(gong)(gong)程(cheng)(cheng)(cheng)竣(jun)工(gong)(gong)圖紙(zhi)及資料；④雙方(fang)確認的工(gong)(gong)程(cheng)(cheng)(cheng)量(liang)(liang)；⑤雙方(fang)確認追加（減）的工(gong)(gong)程(cheng)(cheng)(cheng)價(jia)款(kuan)；⑥雙方(fang)確認的索(suo)賠、現場簽證事項(xiang)及價(jia)款(kuan)；⑦投標文(wen)件(jian)；⑧招標文(wen)件(jian)；⑨其他依據。

3現階段(duan)工程(cheng)結(jie)算中存在的問題

①施工(gong)(gong)(gong)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)存在的(de)問題：送審資(zi)(zi)料不(bu)(bu)完(wan)整，現場簽(qian)證(zheng)(zheng)表述不(bu)(bu)清或手(shou)續不(bu)(bu)全，高(gao)套(tao)(tao)定額，高(gao)套(tao)(tao)工(gong)(gong)(gong)程(cheng)(cheng)取費，重復計算(suan)(suan)(suan)工(gong)(gong)(gong)程(cheng)(cheng)量，編制假(jia)(jia)項目(mu)，假(jia)(jia)預(yu)算(suan)(suan)(suan)，材料以次充(chong)好，同(tong)(tong)時對合(he)同(tong)(tong)執行力度不(bu)(bu)夠，合(he)同(tong)(tong)管理(li)意(yi)識薄弱，造(zao)成(cheng)(cheng)(cheng)(cheng)工(gong)(gong)(gong)程(cheng)(cheng)質量、工(gong)(gong)(gong)期違約(yue)，這(zhe)些(xie)都是很容易造(zao)成(cheng)(cheng)(cheng)(cheng)結(jie)算(suan)(suan)(suan)爭議。②工(gong)(gong)(gong)程(cheng)(cheng)監理(li)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)存在的(de)問題：監理(li)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)有關管理(li)人(ren)員對工(gong)(gong)(gong)程(cheng)(cheng)建設(she)(she)的(de)法(fa)(fa)律、法(fa)(fa)規(gui)及(ji)(ji)專(zhuan)業(ye)(ye)知(zhi)識學習不(bu)(bu)夠；缺乏技術(shu)專(zhuan)管人(ren)員；從事工(gong)(gong)(gong)程(cheng)(cheng)技術(shu)工(gong)(gong)(gong)作的(de)人(ren)員專(zhuan)業(ye)(ye)技術(shu)知(zhi)識和職業(ye)(ye)道德水平(ping)不(bu)(bu)高(gao)，造(zao)成(cheng)(cheng)(cheng)(cheng)工(gong)(gong)(gong)程(cheng)(cheng)項目(mu)施工(gong)(gong)(gong)中(zhong)不(bu)(bu)符(fu)合(he)規(gui)定的(de)變更(geng)(geng)簽(qian)證(zheng)(zheng)增多(duo)、不(bu)(bu)認真執行規(gui)定的(de)定額或合(he)同(tong)(tong)約(yue)定的(de)單(dan)(dan)(dan)價(jia)等。③建設(she)(she)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)存在的(de)問題：憑借市場中(zhong)的(de)強勢地位(wei)(wei)(wei)(wei)曲解合(he)同(tong)(tong)原意(yi)，強迫施工(gong)(gong)(gong)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)簽(qian)訂陰陽(yang)合(he)同(tong)(tong)，使得結(jie)算(suan)(suan)(suan)依據不(bu)(bu)合(he)法(fa)(fa)合(he)規(gui)，惡意(yi)拖(tuo)欠工(gong)(gong)(gong)程(cheng)(cheng)款而(er)造(zao)成(cheng)(cheng)(cheng)(cheng)的(de)窩工(gong)(gong)(gong)損失，對施工(gong)(gong)(gong)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)送來(lai)的(de)結(jie)算(suan)(suan)(suan)不(bu)(bu)及(ji)(ji)時審查，不(bu)(bu)簽(qian)收，使得雙方無(wu)法(fa)(fa)對工(gong)(gong)(gong)程(cheng)(cheng)量核(he)對，不(bu)(bu)重視(shi)控制設(she)(she)計變更(geng)(geng)；不(bu)(bu)辦理(li)設(she)(she)計變更(geng)(geng)的(de)審批手(shou)續；沒(mei)有正式的(de)設(she)(she)計變更(geng)(geng)通知(zhi)單(dan)(dan)(dan)；沒(mei)有設(she)(she)計變更(geng)(geng)引起的(de)工(gong)(gong)(gong)程(cheng)(cheng)量及(ji)(ji)投資(zi)(zi)增減的(de)記錄等。④設(she)(she)計單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)存在的(de)問題：設(she)(she)計方案不(bu)(bu)合(he)理(li)、設(she)(she)計質量差，造(zao)成(cheng)(cheng)(cheng)(cheng)施工(gong)(gong)(gong)過程(cheng)(cheng)多(duo)次返(fan)工(gong)(gong)(gong)、停工(gong)(gong)(gong)、拆改等現象，造(zao)成(cheng)(cheng)(cheng)(cheng)很大的(de)浪費。竣工(gong)(gong)(gong)圖紙(zhi)圖示不(bu)(bu)清，比例和標示尺寸相(xiang)差太遠，由于(yu)表達含糊(hu)，造(zao)成(cheng)(cheng)(cheng)(cheng)與簽(qian)證(zheng)(zheng)內容交叉重復計算(suan)(suan)(suan)。

【摘要(yao)】對于工(gong)程(cheng)(cheng)(cheng)量(liang)清(qing)單計量(liang)方式而言，主要(yao)是把電(dian)力工(gong)程(cheng)(cheng)(cheng)造價(jia)管理(li)推(tui)入到全(quan)新的(de)發展階段(duan)中(zhong)(zhong)，可以為招標(biao)工(gong)程(cheng)(cheng)(cheng)的(de)標(biao)底(di)價(jia)和投標(biao)工(gong)程(cheng)(cheng)(cheng)的(de)報價(jia)等提供相(xiang)應(ying)(ying)的(de)依據，同(tong)時對工(gong)程(cheng)(cheng)(cheng)造價(jia)指(zhi)導(dao)具有著(zhu)(zhu)重要(yao)意(yi)義。但是在實踐中(zhong)(zhong)這種(zhong)模式由于接受市(shi)場檢(jian)驗(yan)的(de)時間比較短，同(tong)時應(ying)(ying)用范圍(wei)較為狹隘，依然存在著(zhu)(zhu)一些問題需要(yao)進(jin)行改(gai)進(jin)，所以在本文中(zhong)(zhong)，主要(yao)分析了工(gong)程(cheng)(cheng)(cheng)量(liang)計價(jia)方式下電(dian)力工(gong)程(cheng)(cheng)(cheng)結算的(de)造價(jia)管理(li)，在此基礎(chu)上(shang)提出下文中(zhong)(zhong)的(de)內(nei)容。

【關鍵詞】工程量清單;結算;造價管(guan)理

一、導言

由于受到市(shi)場(chang)的(de)影響，我國電力(li)(li)工(gong)(gong)程(cheng)(cheng)發(fa)展和(he)改(gai)革步伐也(ye)在逐漸(jian)的(de)加快(kuai)，電力(li)(li)工(gong)(gong)程(cheng)(cheng)造(zao)價(jia)管(guan)理(li)也(ye)在不(bu)(bu)斷的(de)探索新的(de)計(ji)價(jia)體系，其中(zhong)采用工(gong)(gong)程(cheng)(cheng)量清(qing)單計(ji)價(jia)的(de)方式對(dui)工(gong)(gong)程(cheng)(cheng)造(zao)價(jia)進行(xing)有效管(guan)理(li)也(ye)是必然(ran)的(de)發(fa)展趨勢，在工(gong)(gong)程(cheng)(cheng)量清(qing)單計(ji)價(jia)模(mo)式的(de)快(kuai)速發(fa)展下，電力(li)(li)工(gong)(gong)程(cheng)(cheng)造(zao)價(jia)管(guan)理(li)也(ye)逐漸(jian)向著規范化(hua)(hua)和(he)標準化(hua)(hua)的(de)方向不(bu)(bu)斷發(fa)展，同時在電力(li)(li)工(gong)(gong)程(cheng)(cheng)造(zao)價(jia)中(zhong)的(de)作用也(ye)越(yue)來越(yue)重要，所發(fa)揮的(de)意義和(he)作用更大。

二、工程(cheng)量清單計價的概(gai)念和(he)特點分析

2.1概念及(ji)原則(ze)。工(gong)(gong)程(cheng)(cheng)量(liang)清(qing)(qing)(qing)單(dan)(dan)(dan)是(shi)(shi)(shi)建筑(zhu)工(gong)(gong)程(cheng)(cheng)分(fen)布分(fen)享工(gong)(gong)程(cheng)(cheng)的(de)(de)(de)(de)(de)項(xiang)(xiang)(xiang)目(mu)和(he)(he)(he)其(qi)他項(xiang)(xiang)(xiang)目(mu)名稱以(yi)及(ji)相(xiang)應(ying)數量(liang)的(de)(de)(de)(de)(de)明(ming)細清(qing)(qing)(qing)單(dan)(dan)(dan)，其(qi)中(zhong)(zhong)所涉(she)及(ji)到的(de)(de)(de)(de)(de)編(bian)碼以(yi)及(ji)計(ji)(ji)量(liang)方法都是(shi)(shi)(shi)通過招標(biao)(biao)方嚴格遵(zun)守標(biao)(biao)準和(he)(he)(he)規范(fan)進行(xing)編(bian)制(zhi)(zhi)的(de)(de)(de)(de)(de)，在(zai)(zai)一(yi)定程(cheng)(cheng)度(du)上具有著(zhu)嚴格的(de)(de)(de)(de)(de)規定，因(yin)此在(zai)(zai)編(bian)制(zhi)(zhi)時需(xu)要(yao)注意以(yi)下(xia)編(bian)制(zhi)(zhi)原則(ze)：一(yi)是(shi)(shi)(shi)需(xu)要(yao)做(zuo)到遵(zun)紀守法，嚴格的(de)(de)(de)(de)(de)根(gen)(gen)據(ju)其(qi)行(xing)業標(biao)(biao)準執(zhi)行(xing)。二(er)是(shi)(shi)(shi)在(zai)(zai)制(zhi)(zhi)定工(gong)(gong)程(cheng)(cheng)量(liang)清(qing)(qing)(qing)單(dan)(dan)(dan)時需(xu)要(yao)根(gen)(gen)據(ju)其(qi)相(xiang)關規范(fan)進行(xing)，對于(yu)具有著(zhu)爭(zheng)議和(he)(he)(he)不確定的(de)(de)(de)(de)(de)內容(rong)需(xu)要(yao)嚴格的(de)(de)(de)(de)(de)根(gen)(gen)據(ju)理論分(fen)析(xi)和(he)(he)(he)實踐進行(xing)證明(ming)。[1]2.2工(gong)(gong)程(cheng)(cheng)量(liang)清(qing)(qing)(qing)單(dan)(dan)(dan)計(ji)(ji)價(jia)(jia)的(de)(de)(de)(de)(de)特點分(fen)析(xi)。對于(yu)工(gong)(gong)程(cheng)(cheng)量(liang)清(qing)(qing)(qing)單(dan)(dan)(dan)計(ji)(ji)價(jia)(jia)活(huo)動而(er)言(yan)，其(qi)內容(rong)主要(yao)是(shi)(shi)(shi)包括工(gong)(gong)程(cheng)(cheng)清(qing)(qing)(qing)單(dan)(dan)(dan)的(de)(de)(de)(de)(de)編(bian)制(zhi)(zhi)和(he)(he)(he)招標(biao)(biao)控制(zhi)(zhi)價(jia)(jia)的(de)(de)(de)(de)(de)編(bian)制(zhi)(zhi)等等，是(shi)(shi)(shi)一(yi)項(xiang)(xiang)(xiang)較為綜合(he)的(de)(de)(de)(de)(de)計(ji)(ji)算(suan)方式(shi)，工(gong)(gong)程(cheng)(cheng)量(liang)清(qing)(qing)(qing)單(dan)(dan)(dan)的(de)(de)(de)(de)(de)計(ji)(ji)價(jia)(jia)不僅要(yao)綜合(he)細致，在(zai)(zai)工(gong)(gong)程(cheng)(cheng)造價(jia)(jia)中(zhong)(zhong)的(de)(de)(de)(de)(de)特點也(ye)是(shi)(shi)(shi)較為明(ming)顯的(de)(de)(de)(de)(de)。一(yi)是(shi)(shi)(shi)工(gong)(gong)程(cheng)(cheng)量(liang)清(qing)(qing)(qing)單(dan)(dan)(dan)計(ji)(ji)價(jia)(jia)在(zai)(zai)一(yi)定的(de)(de)(de)(de)(de)程(cheng)(cheng)度(du)上簡化(hua)招投標(biao)(biao)中(zhong)(zhong)的(de)(de)(de)(de)(de)一(yi)些繁瑣過程(cheng)(cheng)，從而(er)弱(ruo)化(hua)標(biao)(biao)底在(zai)(zai)項(xiang)(xiang)(xiang)目(mu)招標(biao)(biao)中(zhong)(zhong)的(de)(de)(de)(de)(de)作(zuo)用，突出公平競爭(zheng)在(zai)(zai)招標(biao)(biao)中(zhong)(zhong)的(de)(de)(de)(de)(de)價(jia)(jia)值，使(shi)招標(biao)(biao)得到透明(ming)化(hua)。二(er)是(shi)(shi)(shi)工(gong)(gong)程(cheng)(cheng)量(liang)清(qing)(qing)(qing)單(dan)(dan)(dan)計(ji)(ji)價(jia)(jia)也(ye)對企業的(de)(de)(de)(de)(de)自主性和(he)(he)(he)創新力進行(xing)提高(gao)，同時讓企業的(de)(de)(de)(de)(de)成本控制(zhi)(zhi)得到相(xiang)應(ying)提高(gao)，為企業建立定額庫(ku)創造相(xiang)應(ying)基礎。三是(shi)(shi)(shi)這種(zhong)方式(shi)可以(yi)促進施工(gong)(gong)中(zhong)(zhong)的(de)(de)(de)(de)(de)費(fei)用管理，有利于(yu)工(gong)(gong)程(cheng)(cheng)結算(suan)時間(jian)的(de)(de)(de)(de)(de)縮短。四是(shi)(shi)(shi)工(gong)(gong)程(cheng)(cheng)計(ji)(ji)量(liang)清(qing)(qing)(qing)單(dan)(dan)(dan)計(ji)(ji)價(jia)(jia)的(de)(de)(de)(de)(de)方式(shi)也(ye)可以(yi)有利于(yu)分(fen)擔風險，對工(gong)(gong)程(cheng)(cheng)索賠進行(xing)有效的(de)(de)(de)(de)(de)控制(zhi)(zhi)[2]。

1建(jian)設工(gong)程造價結算(suan)審核

1.1建(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)工(gong)(gong)(gong)程(cheng)(cheng)造(zao)價(jia)(jia)結(jie)算(suan)(suan)審(shen)(shen)核(he)(he)(he)的(de)(de)(de)(de)(de)(de)(de)內(nei)容。首先，按(an)照(zhao)(zhao)施(shi)工(gong)(gong)(gong)前所(suo)簽訂的(de)(de)(de)(de)(de)(de)(de)合(he)(he)(he)同(tong)及圖(tu)(tu)紙進行(xing)工(gong)(gong)(gong)程(cheng)(cheng)量(liang)的(de)(de)(de)(de)(de)(de)(de)核(he)(he)(he)算(suan)(suan)。工(gong)(gong)(gong)程(cheng)(cheng)量(liang)的(de)(de)(de)(de)(de)(de)(de)核(he)(he)(he)算(suan)(suan)與造(zao)價(jia)(jia)有著直接的(de)(de)(de)(de)(de)(de)(de)關(guan)聯，如果出(chu)現(xian)(xian)工(gong)(gong)(gong)程(cheng)(cheng)量(liang)計算(suan)(suan)過(guo)(guo)大則(ze)必然(ran)會增加(jia)建(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)方的(de)(de)(de)(de)(de)(de)(de)成本，因此在(zai)(zai)具(ju)(ju)體的(de)(de)(de)(de)(de)(de)(de)核(he)(he)(he)算(suan)(suan)工(gong)(gong)(gong)作(zuo)中必須(xu)以(yi)合(he)(he)(he)同(tong)為準，如果因承(cheng)包方自(zi)(zi)(zi)身的(de)(de)(de)(de)(de)(de)(de)原因未按(an)照(zhao)(zhao)圖(tu)(tu)紙進行(xing)施(shi)工(gong)(gong)(gong)而導(dao)致工(gong)(gong)(gong)程(cheng)(cheng)量(liang)加(jia)大可以(yi)不予理會，如果不是則(ze)需(xu)要(yao)按(an)照(zhao)(zhao)實際的(de)(de)(de)(de)(de)(de)(de)施(shi)工(gong)(gong)(gong)圖(tu)(tu)紙進行(xing)計算(suan)(suan)。同(tong)時需(xu)要(yao)全面的(de)(de)(de)(de)(de)(de)(de)分(fen)析因圖(tu)(tu)紙變動造(zao)成的(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)程(cheng)(cheng)量(liang)增加(jia)問題，工(gong)(gong)(gong)作(zuo)人(ren)(ren)員可以(yi)通過(guo)(guo)系(xi)統性(xing)(xing)文件的(de)(de)(de)(de)(de)(de)(de)查(cha)閱來證實是否得到建(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)企業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)同(tong)意(yi)，是否在(zai)(zai)合(he)(he)(he)同(tong)允許的(de)(de)(de)(de)(de)(de)(de)范圍內(nei)，然(ran)后(hou)在(zai)(zai)進行(xing)科學的(de)(de)(de)(de)(de)(de)(de)計算(suan)(suan)；其(qi)次，合(he)(he)(he)同(tong)價(jia)(jia)格(ge)的(de)(de)(de)(de)(de)(de)(de)審(shen)(shen)核(he)(he)(he)。在(zai)(zai)建(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)工(gong)(gong)(gong)程(cheng)(cheng)施(shi)工(gong)(gong)(gong)合(he)(he)(he)同(tong)的(de)(de)(de)(de)(de)(de)(de)引導(dao)下(xia)，以(yi)合(he)(he)(he)同(tong)中標(biao)注的(de)(de)(de)(de)(de)(de)(de)計算(suan)(suan)方式為準，確保造(zao)價(jia)(jia)結(jie)算(suan)(suan)審(shen)(shen)核(he)(he)(he)的(de)(de)(de)(de)(de)(de)(de)有效性(xing)(xing)；第三，建(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)工(gong)(gong)(gong)程(cheng)(cheng)中的(de)(de)(de)(de)(de)(de)(de)支(zhi)出(chu)審(shen)(shen)核(he)(he)(he)。在(zai)(zai)進行(xing)造(zao)價(jia)(jia)結(jie)算(suan)(suan)審(shen)(shen)核(he)(he)(he)的(de)(de)(de)(de)(de)(de)(de)過(guo)(guo)程(cheng)(cheng)中，必須(xu)進行(xing)計算(suan)(suan)方式及材料單(dan)價(jia)(jia)的(de)(de)(de)(de)(de)(de)(de)核(he)(he)(he)實，更多(duo)的(de)(de)(de)(de)(de)(de)(de)參考(kao)原始文件資料的(de)(de)(de)(de)(de)(de)(de)定價(jia)(jia)，避(bi)免重(zhong)復計價(jia)(jia)等現(xian)(xian)象(xiang)出(chu)現(xian)(xian)。1.2建(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)工(gong)(gong)(gong)程(cheng)(cheng)造(zao)價(jia)(jia)結(jie)算(suan)(suan)審(shen)(shen)核(he)(he)(he)的(de)(de)(de)(de)(de)(de)(de)重(zhong)要(yao)性(xing)(xing)。受建(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)工(gong)(gong)(gong)程(cheng)(cheng)自(zi)(zi)(zi)身特性(xing)(xing)的(de)(de)(de)(de)(de)(de)(de)影響(xiang)，在(zai)(zai)大量(liang)的(de)(de)(de)(de)(de)(de)(de)資金、物資及人(ren)(ren)力的(de)(de)(de)(de)(de)(de)(de)投入下(xia)，必須(xu)通過(guo)(guo)強有力的(de)(de)(de)(de)(de)(de)(de)結(jie)算(suan)(suan)審(shen)(shen)核(he)(he)(he)來保障(zhang)建(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)企業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)自(zi)(zi)(zi)身利益。正是因為其(qi)自(zi)(zi)(zi)身具(ju)(ju)備的(de)(de)(de)(de)(de)(de)(de)較強特性(xing)(xing)，因而對(dui)于建(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)工(gong)(gong)(gong)程(cheng)(cheng)造(zao)價(jia)(jia)結(jie)算(suan)(suan)審(shen)(shen)核(he)(he)(he)人(ren)(ren)員的(de)(de)(de)(de)(de)(de)(de)要(yao)求比較高，除了較強的(de)(de)(de)(de)(de)(de)(de)專業(ye)(ye)(ye)(ye)技(ji)能之外，還(huan)需(xu)要(yao)審(shen)(shen)核(he)(he)(he)人(ren)(ren)員充分(fen)的(de)(de)(de)(de)(de)(de)(de)了解(jie)建(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)工(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)具(ju)(ju)體流(liu)程(cheng)(cheng)，同(tong)時還(huan)應保障(zhang)工(gong)(gong)(gong)作(zuo)人(ren)(ren)員就具(ju)(ju)有較強的(de)(de)(de)(de)(de)(de)(de)職業(ye)(ye)(ye)(ye)素養(yang)。作(zuo)為建(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)工(gong)(gong)(gong)程(cheng)(cheng)驗收工(gong)(gong)(gong)作(zuo)中的(de)(de)(de)(de)(de)(de)(de)重(zhong)要(yao)組成部分(fen)———造(zao)價(jia)(jia)結(jie)算(suan)(suan)審(shen)(shen)核(he)(he)(he)需(xu)要(yao)按(an)照(zhao)(zhao)合(he)(he)(he)同(tong)進行(xing)責任的(de)(de)(de)(de)(de)(de)(de)落(luo)實與資金支(zhi)出(chu)狀況的(de)(de)(de)(de)(de)(de)(de)核(he)(he)(he)算(suan)(suan)，這對(dui)于建(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)企業(ye)(ye)(ye)(ye)與施(shi)工(gong)(gong)(gong)企業(ye)(ye)(ye)(ye)都(dou)是至關(guan)重(zhong)要(yao)的(de)(de)(de)(de)(de)(de)(de)，需(xu)要(yao)在(zai)(zai)具(ju)(ju)體的(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)作(zuo)中得到重(zhong)視和保障(zhang)。

2建設工程造價結(jie)算(suan)審核存在的不足及緣由

2.1造(zao)(zao)價(jia)(jia)結算(suan)(suan)(suan)(suan)審(shen)(shen)核(he)存在(zai)的(de)(de)(de)(de)(de)不(bu)(bu)足(zu)。隨(sui)著建(jian)筑事業的(de)(de)(de)(de)(de)發展，各種技術均得到了全(quan)(quan)面的(de)(de)(de)(de)(de)改進(jin)(jin)，但是(shi)相關的(de)(de)(de)(de)(de)造(zao)(zao)價(jia)(jia)定額(e)并未得到及時的(de)(de)(de)(de)(de)改進(jin)(jin)，致(zhi)(zhi)使建(jian)設工(gong)(gong)(gong)(gong)程(cheng)的(de)(de)(de)(de)(de)造(zao)(zao)價(jia)(jia)結算(suan)(suan)(suan)(suan)審(shen)(shen)核(he)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)存在(zai)些許的(de)(de)(de)(de)(de)滯后，這也(ye)在(zai)一定程(cheng)度上制約了造(zao)(zao)價(jia)(jia)全(quan)(quan)程(cheng)化及動態(tai)化的(de)(de)(de)(de)(de)發展。同(tong)時，部分(fen)(fen)(fen)承包(bao)商(shang)為了攫(jue)取(qu)較(jiao)高(gao)的(de)(de)(de)(de)(de)利益虛報(bao)工(gong)(gong)(gong)(gong)程(cheng)量(liang)、隱瞞(man)減(jian)少工(gong)(gong)(gong)(gong)程(cheng)量(liang)等現(xian)(xian)象(xiang)頻(pin)頻(pin)出(chu)現(xian)(xian)，因此(ci)給造(zao)(zao)價(jia)(jia)結算(suan)(suan)(suan)(suan)審(shen)(shen)核(he)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)造(zao)(zao)成較(jiao)大的(de)(de)(de)(de)(de)影(ying)響。2.2建(jian)設工(gong)(gong)(gong)(gong)程(cheng)造(zao)(zao)價(jia)(jia)結算(suan)(suan)(suan)(suan)審(shen)(shen)核(he)出(chu)現(xian)(xian)問(wen)題(ti)的(de)(de)(de)(de)(de)緣(yuan)由。首(shou)先，建(jian)設工(gong)(gong)(gong)(gong)程(cheng)所聘請的(de)(de)(de)(de)(de)造(zao)(zao)價(jia)(jia)團隊能力(li)不(bu)(bu)足(zu)，大大的(de)(de)(de)(de)(de)降低了整個造(zao)(zao)價(jia)(jia)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)的(de)(de)(de)(de)(de)可(ke)行性；其(qi)次，工(gong)(gong)(gong)(gong)程(cheng)合同(tong)部分(fen)(fen)(fen)措辭不(bu)(bu)準確，致(zhi)(zhi)使承包(bao)商(shang)與(yu)核(he)算(suan)(suan)(suan)(suan)單位有機可(ke)乘，因而出(chu)現(xian)(xian)了種種不(bu)(bu)利的(de)(de)(de)(de)(de)現(xian)(xian)象(xiang)；第三，現(xian)(xian)場(chang)管理(li)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)的(de)(de)(de)(de)(de)不(bu)(bu)嚴謹。現(xian)(xian)場(chang)管理(li)對于(yu)施工(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)重(zhong)要(yao)性是(shi)不(bu)(bu)言而喻(yu)的(de)(de)(de)(de)(de)，但是(shi)部分(fen)(fen)(fen)管理(li)人員由于(yu)自身能力(li)的(de)(de)(de)(de)(de)不(bu)(bu)足(zu)，因而在(zai)工(gong)(gong)(gong)(gong)程(cheng)量(liang)增加的(de)(de)(de)(de)(de)申報(bao)及審(shen)(shen)批工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)中把(ba)握的(de)(de)(de)(de)(de)不(bu)(bu)全(quan)(quan)面，致(zhi)(zhi)使部分(fen)(fen)(fen)簽證工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)不(bu)(bu)規范；第四，結算(suan)(suan)(suan)(suan)審(shen)(shen)核(he)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)的(de)(de)(de)(de)(de)不(bu)(bu)足(zu)。工(gong)(gong)(gong)(gong)程(cheng)量(liang)計算(suan)(suan)(suan)(suan)的(de)(de)(de)(de)(de)重(zhong)疊、定額(e)套算(suan)(suan)(suan)(suan)的(de)(de)(de)(de)(de)誤差(cha)較(jiao)大、合同(tong)中各種建(jian)筑材料規格及質量(liang)的(de)(de)(de)(de)(de)不(bu)(bu)清(qing)晰(xi)等，都會引發造(zao)(zao)價(jia)(jia)結算(suan)(suan)(suan)(suan)審(shen)(shen)核(he)工(gong)(gong)(gong)(gong)作(zuo)(zuo)(zuo)中出(chu)現(xian)(xian)種種問(wen)題(ti)。

3建設(she)工程造價結算審核控制的有效方(fang)法(fa)

3.1工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)結(jie)(jie)(jie)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)重(zhong)(zhong)(zhong)點內(nei)容。首先，工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)結(jie)(jie)(jie)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)進(jin)(jin)(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)必須(xu)依照相(xiang)關的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)規(gui)(gui)(gui)定(ding)(ding)來(lai)進(jin)(jin)(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)編制(zhi)，如國家或地(di)方(fang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)定(ding)(ding)額(e)計(ji)(ji)(ji)(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)及(ji)費用(yong)標準(zhun)(zhun)，確保(bao)(bao)造(zao)(zao)(zao)(zao)價(jia)(jia)(jia)結(jie)(jie)(jie)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)有效(xiao)(xiao)(xiao)性(xing)(xing)(xing)(xing)(xing)(xing)。同(tong)(tong)時(shi)還需(xu)要(yao)確保(bao)(bao)各項(xiang)(xiang)(xiang)報告(gao)及(ji)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)材(cai)料(liao)(liao)(liao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)完(wan)整(zheng)(zheng)性(xing)(xing)(xing)(xing)(xing)(xing)，如施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)中(zhong)(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)設(she)(she)計(ji)(ji)(ji)(ji)(ji)圖紙、合(he)(he)同(tong)(tong)、變更材(cai)料(liao)(liao)(liao)等(deng)，在(zai)(zai)這些(xie)(xie)材(cai)料(liao)(liao)(liao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)分(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)及(ji)計(ji)(ji)(ji)(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)下(xia)(xia)保(bao)(bao)障結(jie)(jie)(jie)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)實用(yong)性(xing)(xing)(xing)(xing)(xing)(xing)。其(qi)次，全(quan)(quan)面(mian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)實承包(bao)商(shang)所提(ti)(ti)供的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)文件(jian)資料(liao)(liao)(liao)及(ji)其(qi)落實情(qing)(qing)況(kuang)。如承包(bao)商(shang)所提(ti)(ti)供的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)驗收材(cai)料(liao)(liao)(liao)是(shi)否(fou)完(wan)整(zheng)(zheng)、手續是(shi)否(fou)齊(qi)全(quan)(quan)、工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)計(ji)(ji)(ji)(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)是(shi)否(fou)合(he)(he)理(li)(li)(li)等(deng)，同(tong)(tong)時(shi)還要(yao)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)實建(jian)(jian)設(she)(she)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)中(zhong)(zhong)所使用(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)材(cai)料(liao)(liao)(liao)、設(she)(she)備(bei)等(deng)消耗情(qing)(qing)況(kuang)，是(shi)否(fou)存在(zai)(zai)以(yi)(yi)次充好(hao)等(deng)不(bu)(bu)利行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)為(wei)，以(yi)(yi)此來(lai)保(bao)(bao)障建(jian)(jian)筑施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)質量(liang)(liang)及(ji)結(jie)(jie)(jie)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)有效(xiao)(xiao)(xiao)性(xing)(xing)(xing)(xing)(xing)(xing)。3.2工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)結(jie)(jie)(jie)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)有效(xiao)(xiao)(xiao)方(fang)法(fa)(fa)。1）分(fen)(fen)(fen)(fen)組(zu)(zu)計(ji)(ji)(ji)(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)審(shen)(shen)(shen)(shen)查(cha)法(fa)(fa)。以(yi)(yi)小組(zu)(zu)為(wei)單(dan)位(wei)將(jiang)建(jian)(jian)設(she)(she)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)各個項(xiang)(xiang)(xiang)目(mu)(mu)(mu)進(jin)(jin)(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)區(qu)分(fen)(fen)(fen)(fen)，將(jiang)聯(lian)系(xi)較(jiao)為(wei)密切(qie)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)項(xiang)(xiang)(xiang)目(mu)(mu)(mu)進(jin)(jin)(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)統(tong)一審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)，選(xuan)取建(jian)(jian)設(she)(she)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)中(zhong)(zhong)幾(ji)個極具代表(biao)性(xing)(xing)(xing)(xing)(xing)(xing)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)項(xiang)(xiang)(xiang)目(mu)(mu)(mu)進(jin)(jin)(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)計(ji)(ji)(ji)(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)，并以(yi)(yi)此為(wei)基準(zhun)(zhun)進(jin)(jin)(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)其(qi)他工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)項(xiang)(xiang)(xiang)目(mu)(mu)(mu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)計(ji)(ji)(ji)(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)和審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)，這樣可(ke)以(yi)(yi)有效(xiao)(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)提(ti)(ti)升工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)實工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)有效(xiao)(xiao)(xiao)性(xing)(xing)(xing)(xing)(xing)(xing)及(ji)準(zhun)(zhun)確性(xing)(xing)(xing)(xing)(xing)(xing)。2）全(quan)(quan)面(mian)審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)法(fa)(fa)。需(xu)要(yao)審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)人(ren)(ren)員按照施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)設(she)(she)計(ji)(ji)(ji)(ji)(ji)進(jin)(jin)(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)全(quan)(quan)面(mian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)計(ji)(ji)(ji)(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)，獲取建(jian)(jian)設(she)(she)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)全(quan)(quan)部(bu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)量(liang)(liang)，然后比(bi)對(dui)(dui)(dui)承包(bao)商(shang)提(ti)(ti)供的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)驗收材(cai)料(liao)(liao)(liao)，將(jiang)一些(xie)(xie)有出(chu)(chu)入的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)地(di)方(fang)進(jin)(jin)(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)逐個的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)排(pai)查(cha)，從而逐步的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)將(jiang)結(jie)(jie)(jie)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)落實下(xia)(xia)去。3）重(zhong)(zhong)(zhong)點審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)法(fa)(fa)。這種方(fang)法(fa)(fa)類(lei)(lei)同(tong)(tong)于(yu)全(quan)(quan)面(mian)審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)法(fa)(fa)，其(qi)與(yu)全(quan)(quan)面(mian)審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)法(fa)(fa)之區(qu)別僅是(shi)審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)范圍不(bu)(bu)同(tong)(tong)而已。該方(fang)法(fa)(fa)有側重(zhong)(zhong)(zhong)地(di)、有選(xuan)擇地(di)根據(ju)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)圖計(ji)(ji)(ji)(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)部(bu)分(fen)(fen)(fen)(fen)價(jia)(jia)(jia)值較(jiao)高或占(zhan)投資比(bi)例較(jiao)大的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)分(fen)(fen)(fen)(fen)項(xiang)(xiang)(xiang)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)。4）分(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)對(dui)(dui)(dui)比(bi)審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)法(fa)(fa)。該方(fang)法(fa)(fa)是(shi)在(zai)(zai)總(zong)結(jie)(jie)(jie)分(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)預(yu)(yu)結(jie)(jie)(jie)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)資料(liao)(liao)(liao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)基礎上，找(zhao)(zhao)(zhao)出(chu)(chu)同(tong)(tong)類(lei)(lei)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)造(zao)(zao)(zao)(zao)價(jia)(jia)(jia)及(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)料(liao)(liao)(liao)消耗的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)規(gui)(gui)(gui)律(lv)性(xing)(xing)(xing)(xing)(xing)(xing)，整(zheng)(zheng)理(li)(li)(li)出(chu)(chu)用(yong)途不(bu)(bu)同(tong)(tong)、結(jie)(jie)(jie)構形式不(bu)(bu)同(tong)(tong)、地(di)區(qu)不(bu)(bu)同(tong)(tong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)造(zao)(zao)(zao)(zao)價(jia)(jia)(jia)、工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)料(liao)(liao)(liao)消耗指(zhi)標。然后，根據(ju)這些(xie)(xie)指(zhi)標對(dui)(dui)(dui)審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)對(dui)(dui)(dui)象進(jin)(jin)(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)分(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)對(dui)(dui)(dui)比(bi)，從中(zhong)(zhong)找(zhao)(zhao)(zhao)出(chu)(chu)不(bu)(bu)符(fu)合(he)(he)投資規(gui)(gui)(gui)律(lv)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)分(fen)(fen)(fen)(fen)部(bu)分(fen)(fen)(fen)(fen)項(xiang)(xiang)(xiang)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)，針(zhen)對(dui)(dui)(dui)這些(xie)(xie)子目(mu)(mu)(mu)進(jin)(jin)(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)重(zhong)(zhong)(zhong)點審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)，分(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)其(qi)差異較(jiao)大的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)原因(yin)。5）常見病審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)法(fa)(fa)。由(you)于(yu)預(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)人(ren)(ren)員所處(chu)地(di)位(wei)不(bu)(bu)同(tong)(tong)，立場不(bu)(bu)同(tong)(tong)，則(ze)觀點、方(fang)法(fa)(fa)亦不(bu)(bu)同(tong)(tong)。在(zai)(zai)預(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)編制(zhi)中(zhong)(zhong)，不(bu)(bu)同(tong)(tong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)度地(di)出(chu)(chu)現(xian)某些(xie)(xie)常見病。由(you)于(yu)常見職業病范疇具有普遍性(xing)(xing)(xing)(xing)(xing)(xing)，審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)圖預(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)時(shi)，可(ke)根據(ju)常見病線(xian)索而摸瓜(gua)，剔除其(qi)不(bu)(bu)合(he)(he)理(li)(li)(li)部(bu)分(fen)(fen)(fen)(fen)，補充完(wan)善預(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)內(nei)容，準(zhun)(zhun)確計(ji)(ji)(ji)(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)，合(he)(he)理(li)(li)(li)取定(ding)(ding)定(ding)(ding)額(e)單(dan)價(jia)(jia)(jia)，以(yi)(yi)達到合(he)(he)理(li)(li)(li)確定(ding)(ding)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)造(zao)(zao)(zao)(zao)價(jia)(jia)(jia)之目(mu)(mu)(mu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)。6）相(xiang)關項(xiang)(xiang)(xiang)目(mu)(mu)(mu)、相(xiang)關數(shu)據(ju)審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)法(fa)(fa)。施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)圖預(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)項(xiang)(xiang)(xiang)目(mu)(mu)(mu)眾多聯(lian)系(xi)緊密。只要(yao)我們認真總(zong)結(jie)(jie)(jie)、仔細(xi)分(fen)(fen)(fen)(fen)析(xi)(xi)(xi)(xi)，就可(ke)以(yi)(yi)摸索出(chu)(chu)它(ta)們的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)規(gui)(gui)(gui)律(lv)。我們可(ke)利用(yong)這些(xie)(xie)規(gui)(gui)(gui)律(lv)來(lai)審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)預(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)，找(zhao)(zhao)(zhao)出(chu)(chu)不(bu)(bu)符(fu)合(he)(he)規(gui)(gui)(gui)律(lv)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)項(xiang)(xiang)(xiang)目(mu)(mu)(mu)及(ji)數(shu)據(ju)，如漏項(xiang)(xiang)(xiang)、重(zhong)(zhong)(zhong)項(xiang)(xiang)(xiang)、工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)(liang)數(shu)據(ju)錯誤等(deng)，然后，針(zhen)對(dui)(dui)(dui)這些(xie)(xie)問題(ti)進(jin)(jin)(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)重(zhong)(zhong)(zhong)點審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)。3.3健全(quan)(quan)建(jian)(jian)設(she)(she)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)結(jie)(jie)(jie)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)制(zhi)度與(yu)團(tuan)隊的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)建(jian)(jian)設(she)(she)。制(zhi)度的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)存在(zai)(zai)與(yu)健全(quan)(quan)是(shi)為(wei)了更好(hao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)保(bao)(bao)障各項(xiang)(xiang)(xiang)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)有序(xu)(xu)進(jin)(jin)(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)，因(yin)此，需(xu)要(yao)立足建(jian)(jian)設(she)(she)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)自身的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)實情(qing)(qing)，有計(ji)(ji)(ji)(ji)(ji)劃(hua)性(xing)(xing)(xing)(xing)(xing)(xing)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)進(jin)(jin)(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)相(xiang)應制(zhi)度的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)健全(quan)(quan)，做(zuo)好(hao)科學的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)統(tong)籌(chou)及(ji)計(ji)(ji)(ji)(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)，以(yi)(yi)此來(lai)提(ti)(ti)高建(jian)(jian)設(she)(she)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)造(zao)(zao)(zao)(zao)價(jia)(jia)(jia)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)預(yu)(yu)見性(xing)(xing)(xing)(xing)(xing)(xing)，在(zai)(zai)信息技術的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)支持下(xia)(xia)提(ti)(ti)高其(qi)結(jie)(jie)(jie)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)有效(xiao)(xiao)(xiao)性(xing)(xing)(xing)(xing)(xing)(xing)。重(zhong)(zhong)(zhong)視(shi)造(zao)(zao)(zao)(zao)價(jia)(jia)(jia)人(ren)(ren)員的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)培養(yang)(yang)(yang)，在(zai)(zai)系(xi)統(tong)性(xing)(xing)(xing)(xing)(xing)(xing)知識的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)引導下(xia)(xia)更好(hao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)保(bao)(bao)障造(zao)(zao)(zao)(zao)價(jia)(jia)(jia)結(jie)(jie)(jie)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)進(jin)(jin)(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)，同(tong)(tong)時(shi)，專(zhuan)業性(xing)(xing)(xing)(xing)(xing)(xing)較(jiao)強的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)造(zao)(zao)(zao)(zao)價(jia)(jia)(jia)團(tuan)隊在(zai)(zai)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)中(zhong)(zhong)會(hui)非常重(zhong)(zhong)(zhong)視(shi)日常資料(liao)(liao)(liao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)搜集及(ji)管(guan)理(li)(li)(li)，以(yi)(yi)保(bao)(bao)證造(zao)(zao)(zao)(zao)價(jia)(jia)(jia)結(jie)(jie)(jie)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)順利開展。工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)人(ren)(ren)員自身也要(yao)不(bu)(bu)斷的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)積累工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)經驗，從根本上提(ti)(ti)高造(zao)(zao)(zao)(zao)價(jia)(jia)(jia)結(jie)(jie)(jie)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)質量(liang)(liang)。加強建(jian)(jian)設(she)(she)單(dan)位(wei)對(dui)(dui)(dui)于(yu)造(zao)(zao)(zao)(zao)價(jia)(jia)(jia)結(jie)(jie)(jie)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)重(zhong)(zhong)(zhong)視(shi)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)度，并且(qie)在(zai)(zai)具體的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)中(zhong)(zhong)進(jin)(jin)(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)全(quan)(quan)力的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)配(pei)合(he)(he)，做(zuo)好(hao)日常的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)管(guan)理(li)(li)(li)及(ji)文件(jian)資料(liao)(liao)(liao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)整(zheng)(zheng)理(li)(li)(li)，以(yi)(yi)便于(yu)為(wei)建(jian)(jian)設(she)(she)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)后期的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)結(jie)(jie)(jie)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)提(ti)(ti)供充足的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)材(cai)料(liao)(liao)(liao)。同(tong)(tong)時(shi)重(zhong)(zhong)(zhong)視(shi)造(zao)(zao)(zao)(zao)價(jia)(jia)(jia)人(ren)(ren)員的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)培養(yang)(yang)(yang)，除了較(jiao)強的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)專(zhuan)業技能之外，還需(xu)要(yao)定(ding)(ding)期的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)進(jin)(jin)(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)職業素養(yang)(yang)(yang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)培訓，嚴格的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)做(zuo)好(hao)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)中(zhong)(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)管(guan)理(li)(li)(li)，規(gui)(gui)(gui)范化(hua)與(yu)標準(zhun)(zhun)化(hua)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)是(shi)其(qi)實現(xian)造(zao)(zao)(zao)(zao)價(jia)(jia)(jia)管(guan)理(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)重(zhong)(zhong)(zhong)要(yao)保(bao)(bao)障，定(ding)(ding)期的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)深入施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)一線(xian)調查(cha)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)進(jin)(jin)(jin)(jin)(jin)度及(ji)質量(liang)(liang)檢查(cha)，從而確保(bao)(bao)建(jian)(jian)設(she)(she)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)造(zao)(zao)(zao)(zao)價(jia)(jia)(jia)結(jie)(jie)(jie)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)審(shen)(shen)(shen)(shen)核(he)(he)(he)(he)(he)(he)(he)(he)(he)(he)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)有序(xu)(xu)進(jin)(jin)(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)(xing)。

摘要：工(gong)程造(zao)價的(de)預結算審核(he)是合(he)理(li)(li)確定工(gong)程造(zao)價的(de)必要程序及(ji)重要手(shou)段(duan)。通過對預結算的(de)檢查和復核(he)，及(ji)時糾正所存在的(de)錯誤和問題，使之更加(jia)合(he)理(li)(li)地確定工(gong)程造(zao)價，達到有效(xiao)地控(kong)制(zhi)工(gong)程造(zao)價的(de)目(mu)的(de)，保證項目(mu)目(mu)標(biao)管理(li)(li)的(de)實現。

關鍵詞：水利工程預算(suan)結算(suan)審核

引言

水(shui)利工(gong)程(cheng)(cheng)的預(yu)結算審核是合(he)理確定工(gong)程(cheng)(cheng)造(zao)價(jia)的必要程(cheng)(cheng)序，通(tong)過預(yu)結算進(jin)行全面、系統的檢查和復核，及時糾(jiu)正存在的錯(cuo)誤和問題，可(ke)以合(he)理地確定水(shui)利工(gong)程(cheng)(cheng)造(zao)價(jia)，有(you)效地控(kong)制工(gong)程(cheng)(cheng)造(zao)價(jia)，并降低工(gong)程(cheng)(cheng)造(zao)價(jia)，保證項(xiang)目(mu)(mu)目(mu)(mu)標(biao)管理的實現。

一、工程造價中存(cun)在的問題(ti)

由(you)(you)于(yu)水利(li)工(gong)(gong)(gong)程(cheng)預結(jie)算(suan)的(de)編制是一(yi)(yi)(yi)項很繁(fan)(fan)瑣而(er)又必須很細致(zhi)(zhi)地(di)去對待的(de)技(ji)術(shu)與經(jing)(jing)濟相結(jie)合(he)的(de)核算(suan)工(gong)(gong)(gong)作，不(bu)僅要(yao)求(qiu)編審人員要(yao)具有一(yi)(yi)(yi)定(ding)的(de)專業技(ji)術(shu)知(zhi)識(shi)(shi)，包(bao)括工(gong)(gong)(gong)程(cheng)設計、施(shi)(shi)工(gong)(gong)(gong)技(ji)術(shu)等(deng)系統(tong)(tong)的(de)工(gong)(gong)(gong)程(cheng)知(zhi)識(shi)(shi)，而(er)且(qie)還要(yao)有較(jiao)高的(de)預算(suan)業務素質(zhi)。但是在(zai)實際(ji)工(gong)(gong)(gong)作中，不(bu)論水平好壞，總是難免會(hui)出現這樣或那樣的(de)差錯。如定(ding)額(e)換算(suan)不(bu)合(he)理(li)，由(you)(you)于(yu)新技(ji)術(shu)、新結(jie)構(gou)(gou)和(he)新材料的(de)不(bu)斷(duan)涌現，導致(zhi)(zhi)定(ding)額(e)缺項或需(xu)要(yao)補充(chong)的(de)項目與內容(rong)也不(bu)斷(duan)地(di)增多(duo)。然而(er)因缺少(shao)調查和(he)可靠的(de)第一(yi)(yi)(yi)手數(shu)據資料，致(zhi)(zhi)使(shi)預算(suan)定(ding)額(e)或補充(chong)定(ding)額(e)含有較(jiao)多(duo)的(de)不(bu)合(he)理(li)性；其次高估冒算(suan)、漏項現象在(zai)結(jie)算(suan)時(shi)較(jiao)普遍，一(yi)(yi)(yi)些(xie)施(shi)(shi)工(gong)(gong)(gong)單位(wei)為了獲得較(jiao)大的(de)利(li)潤，不(bu)是從改善經(jing)(jing)營管理(li)、提高工(gong)(gong)(gong)程(cheng)質(zhi)量、創造社(she)會(hui)信譽等(deng)方面著手，而(er)是采用多(duo)記工(gong)(gong)(gong)程(cheng)量、高套定(ding)額(e)單價、巧立名目等(deng)手段人為地(di)提高工(gong)(gong)(gong)程(cheng)造價。另外由(you)(you)于(yu)工(gong)(gong)(gong)程(cheng)造價構(gou)(gou)成項目多(duo)且(qie)變動頻繁(fan)(fan)，計量程(cheng)序(xu)復(fu)雜，計算(suan)基(ji)礎(chu)不(bu)統(tong)(tong)一(yi)(yi)(yi)等(deng)均容(rong)易造成錯誤。