| 浅议工程量清单计价的实施对审计工作的影响 |
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| 引用本文： | 韩金亮,衡文睿,郭志良.浅议工程量清单计价的实施对审计工作的影响[J].华北航天工业学院学报,2004,14(4):40-41. |
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| 作者姓名： | 韩金亮 衡文睿 郭志良 |
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| 作者单位： | [1]中国农业大学，北京100000 [2]华北航天工业学院，河北廊坊065000 [3]河北科信建设监理有限公司，河北石家庄060000 |
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| 摘 要： | 2003年7月开始实施的《建设工程工程量清单计价规范》具有一些新特点，使建设工程造价的编制方法发生了变化，这些变化必然会对审计工作产生影响。
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| 关 键 词： | 工程量清单 综合单价 特点 影响 审计 |
Influence of the Enforcement of Valuation with Bill Quantity of Construction Works on Audit |
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| HAN Jin - liang HENG Wen - rui GUO Zhi - liang.Influence of the Enforcement of Valuation with Bill Quantity of Construction Works on Audit[J].Journal of North China Institute of Astronautic Engineering,2004,14(4):40-41. |
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| Authors: | HAN Jin - liang HENG Wen - rui GUO Zhi - liang |
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| Abstract: | Code of valuation with bill quantity of works coming into effect in July, 2003, has some new features, which lead to changes in drafting construction cost. These changes will influence audit inevitably. In this case, in order to do their own jobs well, the auditors must renew concept to adjust to the new situations. |
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| Keywords: | bill quantity of construction works comprehensive price features influence audit |
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