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工程造价是一项专业化与技术化融为一体的学问,他对工程成本控制至关重要,而当前工程建设投资在全国经济建设中占比越来越大,也与人们的生产生活息息相关,从而对其的审计也尤为重要。所谓工程造价审计,主要是针对工程建设中的各个环节的造价进行监督和控制,对每笔成本支出的科学合理合法性进行分析把控,使其真实反映整个工程的成本支出。而当前,我国工程造价的审计仍然存在许多问题,本文主要是针对目前工程造价现状的阐述,分析工程造价结算审计存在的主要问题,并对这些问题提出一些针对性的改善意见和对策。
Project cost is an integration of specialization and technicalization. He is critical to the control of project costs. The current investment in project construction accounts for an increasing proportion in the national economic construction, and it is also closely related to people’s production and life. Therefore, the audit of it is also very important. The so-called project cost audit mainly aims at supervising and controlling the cost of each link in the project construction. It analyzes and controls the scientific and legal legitimacy of each cost expenditure so that it truly reflects the cost of the entire project. At present, there are still many problems in the audit of China’s construction cost. This article is mainly aimed at elaborating the current status of project cost, analyzing the main problems existing in the project cost settlement audit, and putting forward some targeted improvement suggestions and countermeasures for these issues.