试论如何有效加强对公路建设项目的工程造价审计

吴志荣

(上海市审计局)    

摘要：针对公路建设工程造价审计中经常发现的投资失控、高估冒算等现象，本文根据审计实践，紧扣公路工程建设中的设计、招投标、施工和竣工决算4个主要建设阶段，揭示经常发现的审计问题，探讨如何有效加强公路工程造价审计控制的重点和措施。

关键字：如何  有效加强  公路工程  造价  审计

                     Discussion on how to effectively enhance auditing level of highway project price

                                                                      WU Zhi- rong

Abstract: Aiming at some problems which usually happen on highway project price auditing, such as investment out of control, budget overestimate etc. This article, based on auditing practice, covers four main stages of design, bidding, construction and final accounts process, and opens out universal auditing problems and put forwards some measures on how to effectively enhance auditing level of highway project price .

Key word:  highway engineering, price auditing