| 工程变更及其计费审核 |
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| 引用本文： | 刘俐.工程变更及其计费审核[J].福建工程学院学报,2004,2(4):462-464,504. |
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| 作者姓名： | 刘俐 |
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| 作者单位： | 福建省财政投资评审中心,福建,福州,350003 |
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| 摘 要： | 随着工程招标投标的进程不断深入和规范，工程结算审核的重点逐渐变为对工程变更的审核。依照有关文件精神和个人工作实践经验，阐述工程变更方式及其原因，论述工程变更的审核办法及工程施工中必须注意的有关计费事项，以便合理地确定和有效地控制工程造价，避免不必要的工程核算扯皮。
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| 关 键 词： | 工程招投标 结算审核 工程变更 工程造价 |
| 文章编号： | 1672-4348(2004)04-0462-03 |
| 修稿时间： | 2004年7月13日 |
Project changes and related account verification |
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| LIU Li.Project changes and related account verification[J].Journal of Fujian University of Technology,2004,2(4):462-464,504. |
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| Authors: | LIU Li |
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| Abstract: | With the prevalence and standardizing of the process of project bidding, the focal point of settling accounts has gradually turned into the verifying of project changes. Major situations and causes of project changes taking place in the real work are introduced. The verifying approaches and relevant accounting issues related to the construction are discussed in depth, which aims to determinate and control effectively the fabrication cost and to settle accounting disputes. |
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| Keywords: | project bidding account settlement verification project change fabrication cost |
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