赢发彩票代理

上海代写论文网专业提供代写毕业论文、代写本科论文服务

赢发彩票代理相关的文章推荐

联系方式
您现在的位置:赢发彩票代理 > 经济学论文 > 审计论文 >
机电安装造价结算审计不足与解决措施
发布时间:2020-01-17

  摘    要: 在我国经济迅猛发展的背景下,建筑行业有了很大的发展,机电工程在建筑工程中占据非常大的比重,在确保机电安装质量得到保证的前提下,必须要控制安装成本的投入。在实际的审计中始终存在一些问题,因此要采取一些切实可行的对策加强造价结算审计工作,降低机电安装工程造价,提高安装质量。

  关键词: 机电工程; 安装造价; 结算审计; 存在问题; 解决对策;

  0、前言

  ZAIJIDIANGONGCHENGDANGZHONG,ZAOJIAJIESUANSHIZHONGYAONEIRONGZHIYI,YAOXIANGJIANGDIJIDIANGONGCHENGCHENGBEN,HUOQUGENGDADELIRUN,YIDINGYAODUIZAOJIAJIESUANJINXINGSHENJI,ZHENDUISHENJIZHONGCUNZAIDEWENTITICHUGENGWEIHELIDEJIEJUEDUICE,BAOZHENGJIDIANGONGCHENGDEZHILIANGHEXIAOYI。

  1、 机电工程安装造价结算审计工作中存在的问题

  1.1、 设计方案问题

  DUIYUJIDIANGONGCHENG,ZAIXIANGMUZHAOTOUBIAOJIEDUAN,BULUNSHIZHAOBIAODANWEIDEBIAODIJIAHAISHITOUBIAODANWEIDETOUBIAOJIA,DOUSHIYIGONGCHENGANZHUANGSHEJIFANGANWEIYIJUJISUANDECHUDE,SUOYIGONGCHENGANZHUANGFANGANDESHEJISHUIPINGZHIJIEYINGXIANGZHEZHONGBIAOJIA,YEYIDINGCHENGDUYINGXIANGZHEANZHUANGGONGCHENGZAOJIAJIESUANSHENJI。DANGQIANDABUFENJIANSHEGONGCHENGYAOQIUJINDUJIAOKUAI,TONGSHISHEJIDANWEIWEIJIESHENGCHENGBEN,SHEJIRENYUANSHULIANGYOUXIAN,WEILEZHUIGANSHEJIJINDUERHUSHISHEJIFANGANDEZHILIANG,DAOZHISHEJIFANGANXUDUONEIRONGBUSHENMINGQUE,XIANGGUANRENYUANMEIYOUSHIJIANJIANCHASHEJIFANGANSHIFOUCUNZAILOUDONG,JIDADIYINGXIANGSHEJIFANGANDEYANJINXINGHEZHUNQUEXING。CHUCIZHIWAI,HAIYOUYIXIESHEJIRENYUANZHIGUZHUIQIUSHEJIFANGANDESHIJUEXIAOGUO,ERHUSHILEJINGJIYINSU,DAOZHIZHIDINGCHUDESHEJIFANGANCUNZAIWENTIYUBUZU,ZHISHIANZHUANGGUOCHENGZHONGYIXIEBUBIYAODEZIYUANHECHENGBENLANGFEI。

  1.2 、工程量问题

  YOUXIESHIGONGDANWEIZAILIYIDEQUSHIXIA,WEILEHUODEGENGDADELIYI,HUIDUOTONGJIYIXIEGONGCHENGLIANG,RUGUOMEIYOUJISHIFAXIANBINGGAIZHENG,JIUHUIZAOCHENGHOUQIJIESUANSHENJISHUJUCHANSHENGJIAOWEIMINGXIANDECHAYI,JIDIANGONGCHENGZHONGDEGONGCHENGLIANGTONGJIGONGZUODESHUIPINGXIAHUA,CONGERHENDACHENGDUTIGAOLEGONGCHENGZIJINTOURU。LINGWAI,BUFENJIESUANSHENJIJIZHICUNZAIBUZU,YOUDAIWANSHAN,ZHEIDUISHUNLIWANCHENGGONGCHENGLIANGTONGJICHANSHENGLEYIDINGYINGXIANG。

  1.3、 缺少审核凭证

  在机电工程中,企业审核人员对工程造价结算进行审计时,必须形成电子或纸质的审核凭证,建筑企业要保证审计的科学性和有效性,结算审计对工程造价管理具有非常重要的监督作用。但是企业往往缺少对审计过程中制度的规范,没有相应的审计流程和审计机制,存在较大的随机性。其次,在实际的机电安装过程中,经常会存在材料短缺被偷盗等现象,机电材料的采购并没有按照规定要求进行登记,促使在审计中存在较大漏洞,即使出具审核凭证,也会造成审核凭证的科学性和真实性大大降低。此外,施工人员在作业过程中,经常没有保留施工作业凭证,或者丢弃凭证,这就给后期审计工作造成了很大障碍,且由于缺少造价管理的凭证资料,就会严重影响工程造价结算审计结果的真实性。
 

机电安装造价结算审计不足与解决措施
 

  2 、解决机电工程造价结算审计存在问题的对策

  2.1 、合理选择安装设计方案

  ANZHUANGXIANGMUDEZAOJIAKEYITONGGUOANZHUANGSHEJIFANGANJISUANDECHU,YIFENKEXUEHELIDEANZHUANGSHEJIFANGANBUJINHUIJIANSHAOBUBIYAODEZIJINTOURU,HAIYOUZHUYUHOUQIZAOJIAJIESUANSHENJIGONGZUODESHUNLIJINXING。WEILESHEJICHUYIFENKEXUEHELIDEANZHUANGFANGAN,SHEJIGONGZUORENYUANSHOUXIANYAODUIYINGXIANGANZHUANGXIANGMUDEYINSUJINXINGQUANMIANFENXI,RANHOULEJIEJIDIANGONGCHENGANZHUANGQIJIANYAOZHUYISHIXIANG,LEJIEZAICIQIJIANDEYUSUANYINSU。LINGWAI,ANZHUANGSHEJIFANGANDEZIJINYUSUANFANGANYEYAOHELI,YINGYIJIDIANANZHUANGDESHIJIGUOCHENGWEIYIJUJINZUIDANULIYOUHUASHEJIFANGAN,CONGERZUIDAKENENGDIJIANGDIZIBENTOURU,GENGHAODIKONGZHIZAOJIA,KAIZHANJIESUANSHENJIGONGZUO。CHUCIZHIWAI,ANZHUANGSHEJIRENYUANZAIZHUIQIUSHEJIXIAOGUODETONGSHIHAIYAOKAOLVJINGJIYINSU,BIRUSHICHANGSHANGXIANGGUANJIANCAIDEJIAGE,JIANSHEDANWEISUONENGTOURUDEZIJINXIANEDENG,BINGQIEJIEHEANZHUANGXIANGMUDEJUTIQINGKUANG,JINXINGTONGCHOUKAOLV,ZAIZHIDINGSHEJIFANGAN。

  2.2、 谨慎选择施工单位,加强工程量审计工作

赢发彩票代理   DUIYUSHIGONGDANWEIDUOJIGONGCHENGLIANGDEXIANXIANG,JIANSHEDANWEIYAOXIANGZUODAOCONGYUANTOUSHANGDUJUE,JIUYAOJINSHENXUANZESHIGONGHEZUOFANG,KAOLVSHIGONGDANWEIDEZIZHITIAOJIANSHIFOUFUHEYAOQIU,SHIGONGDANWEIDEXIANGGUANFUZERENDEZHIYEDAODESUYANGSHIFOUHEGE,SHIFOUJUBEIJIAOQIANGDEFALVGUANNIAN。YIBANQINGKUANGXIA,SHIGONGFUZERENRUGUOJUBEIJIAOGAODEZHIYEDAODESUYANGHEJIAOQIANGDEFALVGUANNIAN,BINGQIESHIGONGDANWEIGEZHONGZIZHITIAOJIANNENGGOUDADAOXIANGGUANGUIDINGDEYAOQIU,NEIMESHIGONGDANWEIFASHENGGONGCHENGLIANGDUOJIDEKENENGXINGJIUJIAOXIAO,SHIGONGGONGCHENGXIANGMUDEZHILIANGHEGEGAILVJIUJIAODA。DANGRANZHEIYANGDESHIGONGDANWEIKEYUBUKEQIU,WEILEJIANSHAOYINGONGCHENGLIANGDUOJIERZAOCHENGDELIYISUNSHI,JIANSHEDANWEIYINGGAIJIAQIANGDUISHIGONGGONGCHENGLIANGTONGJIDESHENCHAGONGZUO,ZHAOCHUDUOJIDEGONGCHENGLIANGBINGYUYIJIUZHENG。

  2.3 、审核材料价格和安装费用

  ZAOJIARENYUANDUIJIDIANGONGCHENGXIANGMUDEFEIYONGYAOJINXINGJINGQUEDEJISUAN,SHENJIRENYUANDUIZAOJIANEIRONGJINGQUESHENJI,QIYEXUKEXUEGUANLIDUIJIDIANSHEBEIDECHENGBEN、ANZHUANGFEIYONG、ANZHUANGSHIJIAN,JIAQIANGSHENJIZAOJIAGUANLIZHONGYICHUCUO、YIHUNXIAODEHUANJIE,ZHUNQUEWUWUDEBAOCUNJIDIANANZHUANGZUOYEGUOCHENGZHONGDEGEZHONGDANJUHEPINGZHENG,DUIYUXUYAOQIANZIDEDANJU,ZUZHIYOUGUANFUZERENJINXINGQIANZI,ZERENLUOSHIDAOWEI。

  ZAISHIJIJIDIANGONGCHENGANZHUANGGUOCHENGZHONG,YOUYUJIDIANSHEBEICHENGBENBIJIAOGAO,SUOYIJIDIANSHEBEIDEZAOJIAGUANLIJIUHUIZHIYUEHEYINGXIANGZHENGTIXIANGMUDEGONGCHENGZAOJIA。DUIYUJIDIANSHEBEICAILIAOSHENHE,BIXUANZHAOJIDIANANZHUANGHETONGSUOGUIDINGDECAILIAOJIAGE、LEIXING、ZHILIANGDEBIAOZHUNLAIJINXING,SHIDEANZHUANGSHEBEIYUHETONGZHONGGUIDINGDEBIAOZHUNBAOCHIYIZHI,BINGQIEDUICAILIAOCAIGOUDEDANJUJINXINGSHENHE,CAIGOUDANJUBIXUYOUZHUGUANLINGDAOQIANZIZHIHOUCAINENGBASHEBEIYUNSONGDAOXIANGMUXIANCHANG。DUIYUANZHUANGFEIYONG,JIDIANSHEBEIDEANZHUANGFEIYONGBIXUFUHEHETONGDEYAOQIUBIAOZHUN,YANGEANZHAOGUOJIA、BENDIQUZHENGFUZHIDINGDEBIAOZHUNLAISHOUQU,SHENHERENYUANZAIJINXINGJIDIANANZHUANGFEIYONGSHENHESHIXUYAOCHONGFENZHANGWOGUOJIAXINGYEDEJIDIANSHEBEIANZHUANGBIAOZHUNHESHOUFEIBIAOZHUN,DUIANZHUANGGEGEHUANJIEDESHOUFEIJINXINGXIANGXIDEHESUAN,BINGQIEDUIANZHUANGGUOCHENGZHONGCHANSHENGDEBIANDONGFEIYONGJINXINGYANGEBAKONG,XUYAOCHUJUBIANDONGZAOJIAJIEGUODEYIJU,BAOZHENGFEIYONGBIANDONGDEHELIXING。

  2.4、 提高签证管理水平

  WEILESHIXIANHEZUOGONGYING,SHUNLIKAIZHANXIANCHANGQIANZHENGGONGZUO,BAOZHENGXIANCHANGQIANZHENGNENGSHOUDAOYUQIDECHENGXIAO,JIANSHEDANWEIYUSHIGONGDANWEIYINGGAIBUDUANWANSHANGEFANGDEQIANZHENGZHIDU,SHUANGFANGDEGONGZUORENYUANDOUYINGYIDINGCHENGDULEJIEHEZHANGWOQIANZHENGXIANGGUANJINGJIFA,HAIYAOBANGZHUXIANCHANGQIANZHENGGONGZUORENYUANSHULILIANGHAODEANQUANZERENYISHI,YINGYONGSHIDANGDEXINXIHUAJISHUSHOUDUAN,SHIXIANCHANGQIANZHENGDENEIRONGGENGJIAZHENSHIKEXIN,CHENGWEIHOUQIZAOJIAJIESUANSHENJIDEKEKAOYIJU。LINGWAI,WANSHANSHUANGFANGDEQIANZHENGZHIDU,YOULIYUJIDIANGONGCHENGANZHUANGDEZAOJIAJIESUANSHENJIGONGZUO,YOULIYUJIANSHAOANZHUANGXIANGMUDEZIJINTOURU,YOULIYUJIANSHESHIGONGHUOQUZUIDADEJINGJIXIAOYI。

  2.5 、形成高素质的造价结算审计团队

赢发彩票代理   DUIYUJIDIANANZHUANGGONGCHENG,SUOYOUSHIGONGFEIYONGDOUSHIGONGCHENGZAOJIAJIESUANSHENJIDEZHUTIDUIXIANG,ZAOJIAJIESUANSHENJIGONGZUORENYUANSHIZHUTI,GUERZAOJIASHENJIGONGZUODEHELIXINGHEKEXINGXINGYUSHENJIGONGZUORENYUANDEYEWUJINENGHEZONGHESUZHIYOUZHEMIQIEGUANXI。ZUOWEIJIANZHUDANWEI,SHOUXIANYAOQIANGHUADUISHENJIRENYUANDEPEIXUNYUJIAOYUGONGZUO,TONGGUOPEIXUNYUJIAOYUCUSHIJIESUANSHENJIRENYUANDEZHISHIJIEGOUGENGWEIFENGFU,TONGSHICHONGFENLEJIEJIDIANANZHUANGGONGCHENGZAOJIASHENJIDEJINGJIXUE、GUANLIXUEYIJIFAXUEDENG,XITONGHUADEXUEXIZHENGZHILILUNZHISHI,TONGGUOGEZHONGBUTONGLEIXINGDEKAOHEFANGSHI(XUANBAKAOHE、JIXIAOKAOHEYIJIJIEYEKAOHEDENG),JIANGQIZUOWEIYIJU,JIANLIYIZHIZONGHESUZHIHEYEWUJISHUNENGLIGAODEZAOJIAJIESUANSHENJITUANDUI,YICIBUDUANTISHENGJIDIANANZHUANGGONGCHENGZAOJIAJIESUANSHENJIDEZHILIANG。

  3 、结语

  ZONGSHANGSUOSHU,ZAIJIDIANGONGCHENGANZHUANGGUOCHENGZHONG,ZAOJIAJIESUANSHENJIGONGZUOJUBEIFUZAXINGQIANG、NANDUDA、ZHUANYEXINGQIANGDENGTEDIAN,JIUDANGQIANJIDIANGONGCHENGANZHUANGDEXIANZHUANGLAISHUO,ZAOJIAJIESUANSHENJIGONGZUOSHANGYOUYIXIEWENTIXUYAOJIEJUE,YINCIBIXUJIAQIANGZAOJIAJIESUANSHENJIGONGZUO,KEXUEHELIDEXUANZESHEJIFANGAN、JINSHENXUANZESHIGONGDANWEI,JIAQIANGGONGCHENGLIANGSHENJIGONGZUO、TIGAOSHIGONGXIANCHANGDEQIANZHENGGUANLISHUIPINGDENG,ZHEIYANGZAOJIAJIESUANSHENJIGONGZUOJIUNENGDEDAOQIANGHUA,YOUZHUYUYOUXIAOKONGZHIGONGCHENGZAOJIA,JIANSHAOJIANSHEDANWEIDECHENGBENTOURU,CONGERCUSHIJIANSHEDANWEIHESHIGONGDANWEISHUANGFANGDOUNENGSHIXIANZUIDAHUADEJINGJIXIAOYI。

  参考文献

  [1] 祁孝辉.定额预结算管理在国有企业预结算管理中的应用[J].东方赢发彩票代理,2018(12):175-176.
  [2] 詹友金.全过程工程造价在建筑工程管理中的应用[J].工程经济,2019(3):15-17.
  [3] 张婷.工程安装造价的影响因素及控制要点[J].建筑工程技术与设计,2018(23):234-235.

对应分类:
版权所有:上海论文网专业权威的论文代写、论文发表的网站,秉承信誉至上、用户为首的服务理念,服务好每一位客户
本站部分论文收集于网络,如有不慎侵犯您的权益,请您及时致电或写信告知,我们将第一时间处理,邮箱:shlunwen@163.com