近年来,工程质量问题成为公众关心的热点,因质量问题被曝光的“豆腐渣工程”屡见不鲜。因此,在工程预算的审计中,要对建筑业市场做到心中有数,做明白人,充分发挥和体现理财职能,只有搞好材料市场调查,才能搞好工程预决算审计。市场调查是搞好工程合同的合理签订及对合同有效审计的依据,是把好工程质量及效益的第一关。 In recent years, the quality of the project has become a hot spot of concern to the public. Because of quality problems, the “rubbish project” is not uncommon. Therefore, in the audit of the project budget, we should have a clear idea of ​​the construction market, give full play to and reflect the wealth management function. Only by doing a good job in material market research can we do a good job in auditing the project budget. Market research is to do a good job in engineering contracts signed and the basis of an effective audit of the contract, is the first project to good quality and effectiveness.