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中国经济的飞速发展促进了各行各业的不断进步,建筑行业更是迅速发展,而建筑市场竞争也日益激烈。为此,施工单位在进行投标的过程中,必须要加强对于预算以及决算的管理,这对提高工程经济效益具有重要意义。因此本文介绍了施工单位投标、预算审核、结算审核的主要步骤及审核内容,提出了其中存在的问题,并阐述了审核方法。
The rapid development of China’s economy has promoted the continuous progress of all walks of life, the construction industry is developing rapidly, and the construction market is also increasingly fiercely competitive. For this reason, during the bidding process, the construction unit must strengthen the management of the budget and final accounts, which is of great significance to improving the economic benefits of the project. Therefore, this paper introduces the main steps and contents of bidding, budget review and settlement audit of construction units, puts forward the existing problems and expounds the audit methods.