建筑基建工程的预决算审计与编制

一、引言：建筑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，是进行招标、考核企业经营管理水平的依据，也是审查机关掌握投资状况，监督经济活动的重要依据。

在项目管理的过程中必须控制好预决算在现阶段投资的主要形式来自于竞争性投资，所以进行项目预决算的审核就可以进行投资市场的规范化和合理化保证，在建筑工程预决算的审核中要进行系统分析，对审核重点进行阐述，并且结合自身的实际工作经验对建筑工程预决算审核提出建议。

二、建筑基建工程的预决算审计与编制的必要性由于市场经济的运行，各企业独立核算，施工企业和建设单位不单单是货币量的转移，也是价值的转移，这就需要对施工单位的工程预决算进行审计。

审核主要是审查外委外包工程的建筑安装工程费用的预决算，它是由直接费、间接费、计划利润、税金和特定条件下的费用组成，其编制的主要依据是设计施工图、国家与地方颁布的建筑安装预算定额、估算表及取费标准等。

目前承包工程建设的某些施工企业所编制的工程预决算存在的主要问题是高套预算定额、提高取费标准、虚列项目、重复计算工程量、虚增自购材料或零配件数量，随意抬高材料单价多计价差、以旧代新或以低代高及计算错误等。

使工程造价上升，给建设单位带来经济损失，针对这些现象必须加强审计。

随着经济的不断发展，建设工程项目日益增加，基建、修缮工程预决算执行中变更签证不规范问题日益突出，一些单位存在施工方报多少工程变更签证，管理部门就签多少的现象，签证的内容也是只增加不减少或者加得多减得少；结算价往往是在合同价的基础上按签证单变更来增减调整。

签证单只增不减会导致结算加得多减得少，造成结算价大于合同价。

出现这种问题的原因，是由于个别建设单位管理不到位、监理单位不负责任导致的，这给后期工程审计带来很大风险。

为此，在每项工程结算审计开始之前，都必须要求建设单位所报审计资料完整、全面，避免在审计过程中随意追加变更签证。

对于补办的结算资料尤其是变更签证单一般不予认可，确保变更手续合法、真实。

三、预决算审计和编制过程中的问题3.1预决算审计和编制人员的问题建筑基建工程的预决算审计和编制工作人员，在实施工作的过程中，还存在一定的问题。

例如，审核人员不能从宏观上把握工程造价确定的原则和要素，缺乏灵活性。

工程结算的过程中，施工单位的审核人员应该严格的按照施工合同进行，包括协议书、投保书、通用条款、中标书和专用条款等合同。

但是，一些建筑基建工程的预决算审计和编制工作中，审核人员进行工程结算的时候，没有严格的按照施工合同进行，导致预决算审计和编制工作缺乏科学性和合理性，不能发挥预决算审计和编制的重要作用。

例如，很多审核人员在审核工作的过程中，没有通读建筑工程中的招标书、合同、不同的变更资料、投标书和图纸等施工资料，不能全面的掌握建筑基建工程项目建设过程中产生的一些造价变化信息，容易出现基建工程项目造价管理中的重复核算和高估冒算等现象。

3.2不能结合建筑基建工程的施工一些建筑基建工程的预决算审核和编制工作人员，专业素质不足，对工程的施工工艺不能实现准确掌握，不利于工程预决算审核和编制工作的顺利实施。

建筑工程的施工过程中，不同的施工部分具有不同的形成过程，审核人员只有对这些过程都有一个清晰的概念，才能对工程的施工准确套用定额和客观评价。

从本质上讲，定额的主要对象是建筑基建工程的结构构件和分项工程，按照一定的施工工艺，实现对建筑工程预决算的审核和编制。

建筑基建工程的预决算和编制的工艺流程比较多，是一项比较复杂的工作，决定了建筑工程定额的消耗内容和定额价格的高低。

建筑基建工程的预决算审核和编制工作人员在工作的过程中，只是根据建筑基建工程施工设计图纸中标注的名称实现对定额的套用，不符合定额的编制原理，不利于建筑基建工程预决算审核和编制工作的顺利实施。

四、加强建筑基建工程的预决算审计与编制的措施4.1积极收集预结算文件设计文件是反映工程建设情况的重要证据，也是编制预结算的重要依据，对照图纸、设计变更和预结算书，可以尽快了解工程建设的基本情况，对一些重要的、金额较大的和容易出错的分项分部工程，应对照用料说明、设计说明和门窗及混凝土构件统计表等进行仔细核对，确保预结算中子目和设计文件相符合。

比如某某公司通过对标底的科学、合理的编审，逐步规范了财政投资基建项目的招投标行为，杜绝了决算中费用追加的随意性。

他们还坚持“客观公正、科学合理、廉洁高效”的审查原则，加强内部管理，规范审查行为，重视审核人员思想素质和业务素质的提高，坚持深入项目现场实际，掌握第一手资料，做到审减金额有理有据，审核结论令各方面信服，得到有关部门和领导的信任，在基建行业赢得了较高威信。

4.2积加强对现场签证的管理在审计人员熟悉设计文件和结算书的基础上，总体对建筑物有个大概的了解，但必须安排足够的时间实地勘察测量并做好现场记录，以利于更全面完整地掌握工程的整体结构和分部分项情况。

对一些高档装饰材料、安装工程中的灯具、暖气片、高档卫生用具等价格昂贵的建筑材料，可以观察、拍照取证、对其质量是否符合设计要求；是否与预结算书中所套的定额编号、数量、规格、品牌相符；价格是否符合当期的价格标准，实地勘察测量结果可作为审计工作者的第一手材料，为实施审计做好准备。

由于长期从事工程造价的管理和计价工作定额管理人员，有着多年的工作经验，随时与他们沟通咨询相关信息，及时掌握定额的新规定、新标准，为了能够有效地掌握建筑材料的价格，建议注册省级建筑材料价格信息网，它可以提供月价、季价、半年价、年度价的材料价格信息，这对我们审计部门是有很大帮助和说服力的，也有利于审计工作的开展和业务能力的提高，使审计工作做到精、准、细。

4.3建立完善的管理制度建筑基建工程的管理过程中，实现良好的预决算审核和编制效果，需要建筑施工企业建立完善的管理制度，为预决算审核和编制工作提供一定的保障条件。

在建筑基建工程的预决算审计过程中，审核人员必须掌握一定的审核方法。

为了保证建筑基建工程预决算审计和编制工作的规范性，施工单位可以建立统一的审核方法。

从事建筑基建工程项目审计的人员除了要熟悉定额的总体结构和适用范围，还要熟练的掌握建筑基建工程量的计算规则等等。

建立完善的管理制度，可以对审计和编制部门、工作人员进行一定的规范，保证建筑基建工程预决算审计和编制工作的规范化，提高建筑基建工程的工程造价管理水平，促进建筑企业的发展。

结束语建设单位工程预决算审计工作是确定建设单位基本建设投资和工程造价的重要内容，对建筑企业的发展有着重要的意。

因此，要让这些监督人员加强建设资金使用监督，提高资金的使用效率，保证工作的顺利完成。

Introduction: construction engineering budget is to determine and control the project investment of the important measures and means, is for the tender, evaluation on the basis of enterprise management level, and censors master investment condition, supervision and the important basis of economic activity. In the process of project management to control the budget at this stage the main form of investment from the competitive investment, so the project budget audit can invest market standardization and rationalization of the guarantee, in the construction project budget audit must carry on the system analysis, elaborates the audit focus, and combined with their own practical work experience for construction engineering budget examination Suggestions are put forward.Second, the necessity of building construction engineering budget audit and prepareDue to the operation of the market economy, each enterprise independent business accounting, construction enterprises and the construction unit is not only the transfer of money, is also the value transfer, which will require audit construction unit of the engineering fields. Audit mainly review the sub-contractor outsourcing project construction and installation project cost budget, it is formed by direct fees, indirect fees, planned profits and taxes and the cost of certain conditions, is the main basis of its establishment by the state and local construction drawing design, construction and installation budget quota, estimate table and charging standards, etc. Compiled some of the construction enterprise contracting engineering construction at present the main problems of engineering budget is high set of budget quota, improve charging standard, virtual item, repeat calculation of quantities, inflated purchased materials or spare parts number, to raise the materials unit price much poor invoicing, new or old generation DiDai high and calculation error, etc. Make project cost rise, to bring economic loss to the construction unit, for these phenomena, we must strengthen the audit. With the continuous development of economy, the construction project is increasing, the infrastructure, restoration project budget execution non-standard change visa problem increasingly prominent, in the construction of the existence of some section how many engineering change visa, the phenomenon of management department to check how much, the content of the visa is only increase less does not reduce or add more decreases; Settlement price is often on the basis of the contract price changes to adjust the increase or decrease in individual visa. Visa only grow can lead to a settlement with much less reduction, causing settlement price is greater than the contract price. Appear this kind of problem, is due to the specific construction unit management does not reach the designated position caused by irresponsible, supervision unit, this brings to the late engineering audit risk. Therefore, before the beginning of each project settlement audit, calls for the construction unit must be submitted to the audit data complete, comprehensive and avoid additional changes to the visa at random in the audit process. To fill settlement information especially change visasingle general, to ensure that changes the procedure legal, true.Three, the budget audit and the problems in the process of compiling3.1 the budget audit and staffBuilding construction engineering budget audit and preparation of the staff, in the process of implementation, there are certain problems. Reviewers can't, for example, from on macroscopic determine the principles and elements of the project cost, lack of flexibility. Engineering settlement process, construction units of the personnel should be strictly carried out in accordance with the construction contract, including agreement, proposal, general conditions, such as tender and special clause in the contract. However, some construction infrastructure project budget audit and preparation work, project settlement audit staff, not strictly carried out in accordance with the construction contract, cause the budget compilation work audit and lack of scientific nature and rationality, can't give play to the important role of budget audit and orchestration. Many reviewers, for example, in the process of audit work, did not read through the book bidding in construction engineering, contract, the change of different materials, construction materials, such as the book of tender and drawings can't fully grasp building infrastructure project construction process of some cost change information, easy to appear in the construction project cost management accounting and overestimate the phenomenon such as risk is repeated.3.2 cannot be combined with building infrastructure projects constructionSome of the building construction engineering budget examination and preparation of staff, professional quality, the construction process of engineering cannot achieve accurate grasp, is not conducive to the smooth implementation of engineering budget examination and preparation work. Construction engineering construction process, the formation process of different parts with different construction, audit personnel only for these processes have a clear concept, to accurately apply quota of construction projects and objective evaluation. In essence, the fixed building construction engineering is the main object of structure component and component project, according to certain construction technology, implementation of construction project audit and prepare the budget. Building construction engineering budget and compiled by the technological process is more, is a complex work, determine the construction engineering quota content and quota the price of high and low consumption. Building construction engineering budget examination and preparation of the staff in the process of work, just according to the building construction engineering construction design drawings marked the name of the implementation of fixed form, does not conform to the norm of the establishment principle, is not conducive to building construction engineering budget examination and preparation work smooth implementation.Fourth, strengthen the construction of infrastructure projects budget audit and compiled by the measures4.1 actively collect accounting settlement documentsDesign documents is an important evidence, engineering construction situation is also important basis in the process of the settlement, drawings, design changes and accounting settlement books, and can understand the basic situation of engineering construction as soon as possible, on some important, with large amounts of money and error-prone subentry engineering division, should control of materials, the design specifications and doors and Windows and concrete member TAB to check carefully, to ensure that the accounting settlement of Buddhism and designdocuments. Such as XXX company through the scientific and reasonable editorial of pre-tender estimate, gradually standardize the bidding behavior of fiscal investment in infrastructure projects, put an end to the final accounts of arbitrary fees after add. They also adhere to the "objective and fair, scientific and reasonable, clean and efficient" review of principle, strengthen internal management, regulating the behavior of censorship, attaches great importance to the reviewers thought quality and the improvement of service quality, adhere to the project Actual, grasp first-hand information, accomplish ShenJian amount is justified, the audit conclusion to convince all aspects, get the trust of the relevant departments and leadership, has won the high prestige in the construction industry.4.2 strengthen the management of site visaIn auditing personnel familiar with the design documents and settlement, on the basis of overall understanding of building a general, but must arrange sufficient time field investigation measure and make the record, to facilitate more comprehensive grasp of the overall structure of the engineering and partial situation. For some high-grade decorative materials, installation of lamps and lanterns, radiator, high-grade sanitary appliance and other expensive building materials, to observe and take photos of evidence, the quality meets the design requirements; Whether the accounting settlement of the book set fixed number, quantity, specifications, brand is consistent; Price is in line with the current price standard, field survey and the measured results can be used as audit workers of first-hand materials, and prepare for the implementation of the audit. Due to long-term work in the project cost management and valuation of norm management, has many years of work experience, at any time to communicate with their consulting relevant information, timely grasp the complement of new rules and new standards, in order to be able to effectively control the price of building materials, suggested registered provincial building materials price information network, it can provide a month, season, half price, annual price valuation of material price information, the audit department there is a big help to us and persuasion, is also beneficial to the improvement of the audit work and business ability, make the audit work to do fine, accurate, fine.4.3 establish perfect management systemBuilding infrastructure project management process, to achieve a good budget examination and preparation of effect, need to construction enterprises to establish a perfect management system, for the budget examination and preparation work provide certain security conditions. In the process of building construction engineering budget audit, audit personnel must master certain audit method. In order to ensure the construction to the standardization of construction engineering budget audit and preparation work, construction units can establish a uniform audit methods. Personnel engaged in building construction project audit in addition to familiar with the general structure of the quota and the applicable scope, but also skilled master the building construction engineering quantity calculation rules and so on. To establish perfect management system, the audit and prepare the departments, the staff can be a certain specification, ensure the construction of standardization of construction engineering budget audit and prepare work to improve building construction engineering project cost management level, promote the development of construction enterprises.conclusionThe construction unit project budget audit work is to determine the construction unit basic construction investment and the important content of project cost, has an important meaning tothe development of construction enterprises. Therefore, let the supervision personnel supervision of construction funds usage, improve the efficiency of the use of funds, guarantee the smooth completion of the work.。