论文部分内容阅读
本文以某高校某行政办公楼工程项目为例,对工程竣工结算审核过程中存在的一些争议进行了具体分析,并提出了相应的处理方案和解决结果。审计人员在工程竣工结算审核时,应依据合同、竣工图、设计变更、签证资料、投标文件、招标文件、国家相关法律法规等处理问题,秉着“公正公平、实事求是”的原则去解决问题。如果双方无法达成一致意见,可以请第三方调解,从而达到合理、高效地完成工程竣工结算工作。
In this paper, an administrative office building project in a university as an example, the project completion settlement audit some controversy in the process of a specific analysis and put forward the corresponding treatment programs and solutions. When auditing the settlement of projects, the auditors shall solve the problems based on the contract, completion plans, design changes, visa information, bidding documents, bidding documents and other relevant laws and regulations of the country and hold the principle of “fairness, fairness and seeking truth from facts” problem. If both parties can not reach an agreement, they may invite a third party to mediate so as to complete the project completion and settlement work in a reasonable and efficient manner.