工程预决算是决定和控制工程项目投资的重要措施和手段,是工程进行招标投标、考核企业经营管理水平的依据之一。为此,对建筑工程预决算审核的内容、方法及常见的造价编制人员业务水平参差不齐、定额缺项、重复计价、高套定额、工程量计算、巧立各目、未按标准取费等问题进行了分析,并对有关问题的解决提出了全面审核及重点审核的方法。 Project budget and final accounts is to determine and control the project investment in important measures and means, is the project bidding, assessment of business management level is one of the bases. To this end, the contents of the construction project budgetary appraisal, methods and common staff of the cost of staffing levels uneven, lack of fixed, repeated pricing, high sets of quotas, engineering calculations, cleverly set up, not according to the standard fee And other issues were analyzed, and the resolution of the relevant issues put forward a comprehensive review and key audit methods.