工程量清单计价模式下高校基建修缮工程审计研究

在对比分析工程量清单计价与定额计价两种不同的计价模式的基础上,提出高校基建修缮工程项目审计的开展应从单一的事后审计扩展到包括投资决策、项目设计、招标投标、施工过程、竣工决算等在内的全过程跟踪审计。结合工程审计的实践经验和体会,对工程量清单计价模式下高校基建修缮工程项目审计的思路与重点进行初步探讨与研究。

Project audit research of the university infrastructure and renovation project under the bill of quantity valuation model

This article puts forward that the university infrastructure and renovation project audit should extend the whole process follow- up audit of main links on the frontend preparation, bidding and submitting construction process and completion accounting from the single post - audit, on the basis of two different pricing models between the bill of quantity and the ration. Combined with practical experience and understanding of the project audit, the paper discusses the ideas and emphasis of university infrastructure and renovation project audit under the theory of bill of quantity valuation model.