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近些年来,随着国家经济的发展,基建项目越来越多,特别是伴随医改满足我国日益扩大的就医需求,医疗设施的建设项目也与日俱增,但是在这些项目的竣工结算的审计方面出现了许多的问题,导致审计并没有反映出工程的实际的造价,经常出现投资浪费,不能收回应有收益的现象,给国家带来了巨大的经济损失。本文,探讨医院基建项目竣工审计的问题,通过加强严格核对发包合同的条款,认真检查隐蔽验收记录、落实设计变更签证、按图核定工程量、严格执行定额单价来讨论国有建设单位如何去做好基建项目竣工结算的工作。
In recent years, with the development of the national economy, more and more infrastructure projects, especially with the medical reform to meet the expanding medical needs in our country, the construction projects of medical facilities are also increasing day by day, but in the audit of the completion and settlement of these projects Many problems led to the audit did not reflect the actual cost of the project, the frequent occurrence of investment waste, can not recover the phenomenon of due return, has brought tremendous economic losses to the country. This article discusses the audit of the completion of the hospital infrastructure projects by strengthening the strict verification of the terms of the contract, a careful examination of hidden records of acceptance, the implementation of design change visas, according to plans to verify the amount of engineering, strictly enforce the unit price to discuss how the state-owned construction units do a good job Infrastructure project completion and settlement work.