论文部分内容阅读
近几年,从我国竣工验收并已交付使用的建设项目来看,有的项目刚建成投产就因技术设施落后或产品市场趋于饱和而缺乏市场竞争力,有的项目由于工艺、设施及技术等方面不配套而不能投入正常运行,也有的项目建成投产后达不到预期的效益而产生亏损,其造成的后果就是建设资金的严重浪费。针对这种现象,工程造价审计成为一种迫切需求。工程造价审计是指由独立的审计机构和审计人员,依据国家的方针政策、法律法规和相关的技术经济指标,对建设项目全部成本的真实性与合法性进行的审查、监督和评价。
In recent years, from the completion of acceptance and delivery of construction projects in China, some projects have just been put into operation due to backward technology facilities or the product market tends to be saturated and the lack of market competitiveness, and some projects due to technology, facilities and technology Can not be put into normal operation because of lack of facilities and other aspects, and some projects fail to achieve the anticipated benefits after being put into operation, resulting in losses. The consequence is a serious waste of construction funds. In view of this phenomenon, project cost audit becomes an urgent need. Project cost audit refers to the auditing, supervision and evaluation of the authenticity and validity of the entire cost of a construction project by independent auditing agencies and auditors according to the country’s principles, policies, laws and regulations and relevant technical and economic indicators.