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为严格控制工程建设成本开支,笔者认为,建设单位在建立相应的规章制度、对工程建设项目实行政府集中采购和招投标管理的同时,还应在具体的财务审核中注意以下几个具体环节:1、与工程建设合作方签订合同要注意:第一不要写支付多少比例定金,以避免因建设方非正常原因责任造成不能继续履行合同条款时,由于合作方不退还定金而造成不必要的损失;第二要预留一定比例的尾款保修金在一年或保修期满后确认是否应该再支付。2、建设单位在办理工程结算过程中,应向施工单位取得由其负责单纯采购的设备的原始发票的复印件,以防止施工单位在工程结算中对采购的设备再加价。
In order to strictly control the construction cost, the author believes that the construction unit should pay attention to the following specific links in the specific financial audit while establishing the corresponding rules and regulations, implementing centralized government procurement and bidding management for the construction projects. 1, Contracts with the project construction partners should pay attention to: First, do not write how much the proportion of the deposit to avoid construction due to non-normal responsibility can not continue to fulfill the terms of the contract, due to the cooperation partner does not refund the deposit caused unnecessary losses ; The second to reserve a certain percentage of the end of the warranty money in one year or after the expiration of the warranty to confirm whether it should be re-paid. 2. The construction unit should obtain a copy of the original invoice of the equipment purchased solely by the construction unit in the settlement process of the project to prevent the construction unit from further increasing the purchased equipment during the project settlement.