摘要
国有大、中型企业对建设项目分包工程审计,主要审查分包合同签订的条款及工作量内容,采用适当方法审查工程量计算是否准确,定额套用是否合理,取费标准是否依据合同约定,查弊纠错,合理确定工程造价。
State-owned large-scale, medium enterprise to items of basic construction subpackage project audit, mainly examines the sub-contract sign the provision and the work load content, uses the suitable method examination resilience to calculate whether accurately, the fixed quantity does apply mechanically whether reasonably, to take spends the standard whether based on the contract agreement, Zha Bi to correct error, reasonable definite building cost of projects.
出处
《改革与开放》
2009年第9X期95-95,共1页
Reform & Openning
关键词
分包工程
竣工结算
效益审计
Subpackage project completion settlement effectiveness audit
