| 工程变更的成因及其审计刍议 |
| |
| 引用本文： | 段淑芳,冯庆荣.工程变更的成因及其审计刍议[J].泰州职业技术学院学报,2004,4(6):34-36. |
| |
| 作者姓名： | 段淑芳 冯庆荣 |
| |
| 作者单位： | 1. 扬州大学审计处
2. 扬州大学基建处,江苏,扬州,225009 |
| |
| 摘 要： | 实行工程量清单报价后，工程变更及其签证费用的审计是工程结算审计的关键。阐述了工程变更的分类、工程变更的成因、工程变更及其签证的审核重点、工程变更价款的调整原则，提出了为减少变更，必须加强工程建设监管机制的施行，加大工程监理力度，规范市场，全过程全方位的实施工程造价的动态控制。
|
| 关 键 词： | 工程量清单 工程变更 造价控制 |
| 文章编号： | 1671-0142(2004)06-0034-03 |
The Cause of Engineering Alteration and Audit |
| |
| DUAN Shu-fang,FENG Qing- rong.The Cause of Engineering Alteration and Audit[J].Journal of Taizhou Polytechnical Institute,2004,4(6):34-36. |
| |
| Authors: | DUAN Shu-fang FENG Qing- rong |
| |
| Institution: | DUAN Shu-fang1,FENG Qing- rong2 |
| |
| Abstract: | After carrying out engineering quantity list ,engineering alteration and the expenses is the key of engineering balance audit. the article states the sort of engineering alteration, the cause of engineering alteration, the auditing of alternation,the adjusting principle of value engineering alteration, the project supervising mechanism , reducing engineering alteration and the expenses. |
| |
| Keywords: | Engineering quantity bill Engineering alteration Cost control |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
