Analysis on the Problems of Budget and Settlement of Municipal Engineering EPC Project
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摘要: 市政工程 EPC 总承包项目多由政府投资,政府投资的项目通常面临预算财政评审和结算审计等工作,因此在上述过程中会发生较多问题。基于此,本文分析了现行市政工程总承包项目采用下浮率招标时在预算和结算两个环节中的问题,并提出解决问题的路径,以供参考Abstract: Municipal engineering EPC projects are mostly invested by the government, and the projects invested by the government are usually faced with the budget and financial review and settlement audit, so many problems will occur in the above process. Based on this, this paper intends to explore and analyze the problems in the two links of budget and settlement in the current municipal engineering EPC projects, and try to fi nd out the path to solve the problems
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Key words:
- municipal engineering /
- fi nancial review /
- settlement audit
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[1] 何红锋.“以审计为结算依据”的规定应何去何从[N].建筑时报,2019-11-18(003). [2] 吴洁,张梓园.结算与决算、审价与审计的区别浅析[J].纳税, 2018,12(31):220. [3] 中华人民共和国住房和城乡建设部,国家市场监督管理总局.建设项目工程总承包合同(示范文本)GF-2020-0216[S].北京:中国建筑工业出版社,2021
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