随着现代化建设和城市化进程的不断加快,各种工程项目也随之增加。因为工程造价的计算不够精确,加之在工程造价的形成过程中未对其进行有效控制,因而在工程建设投资中概算超估算、预算超概算、结算超预算的现象时有发生,如不认真对待,不仅会影响工程的工期和质量,而且会使整个投资规模失控,对经济的运行质态产生负面影响。结合在审计工程预(结)算中接触的不少值得反 With the accelerating modernization and urbanization process, a variety of projects have also increased. Because the calculation of construction cost is not precise enough, and in the process of the formation of the project cost is not effectively controlled, so in the construction investment over budget estimates, the budget over budget estimates, over-budget settlement of the phenomenon have occurred, if not seriously This will not only affect the construction period and quality of the project, but will also make the entire investment runaway and have a negative impact on the quality of the economy’s operation. In conjunction with the audit project preconsolidation (exposure) count in the contact worth a lot of the opposite