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谈如何做好工程竣工结算的审计
引用本文:时永玲. 谈如何做好工程竣工结算的审计[J]. 山西建筑, 2012, 38(2): 244-245
作者姓名:时永玲
作者单位:正德职业技术学院,江苏南京,211106
摘    要:针对目前工程造价中存在的高估冒算等问题,阐述了结算审核的重要性,探讨了如何做好工程竣工结算的审计工作,着重阐述了工程造价审核的重点内容,包括工程量的计算、单价套用、各项费用的取费情况等方面,以期指导实践。

关 键 词:竣工结算  审计  工程量  单价

Discussion on how to do well in engineering completion settlement auditing
SHI Yong-ling. Discussion on how to do well in engineering completion settlement auditing[J]. Shanxi Architecture, 2012, 38(2): 244-245
Authors:SHI Yong-ling
Affiliation:SHI Yong-ling
Abstract:This thesis analyzes exorbitant estimation and calculation for contemporary engineering cost,describes the significance of settlement and auditing,and explores how to do well in the audit of engineering completion settlement auditing,and mainly illustrates importance content of engineering cost auditing,such as calculation of bill of quantities,application of unit-price,and charging condition of various cost and other aspects,with a view to guide practice.
Keywords:completion settlement  audit  bill of quantities  unit-price
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