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今年审计署固定资产投资审计司将组织11个派出机构及地方审计部门参加对铁道部“八五”期间重中之重项目“京九铁路”建设工程实施全线审计。为了搞好铁路建设项目审计,我们对铁路项目验工计价方法提出一点看法,供各参审单位参考。 铁路建设项目特点:战线长、建设单位多、投资巨大、建设周期长、协调困难。对施工企业完成的建安投资应区别于其它建设项目,采用独特的“验工计价”方法。
This year, the Auditing Department of the Audit Commission for Fixed Assets Investment will organize 11 sending agencies and local auditing departments to participate in the implementation of a full range audit of the construction project of “Beijing-Kowloon Railway”, a project most important during the “Eighth Five-Year Plan” period of the Ministry of Railways. In order to do a good job in railway construction project auditing, we put forward some opinions on the pricing method of railway project accreditation for the reference of all participating units. Railway construction project features: long front, more construction units, huge investment, long construction period, coordination difficulties. Construction investment in construction companies should be distinguished from other construction projects, the use of a unique “labor pricing” method.