工(gong)(gong)程竣工(gong)(gong)結算系(xi)指施(shi)工(gong)(gong)企業按照合同規定的(de)(de)內容(rong)全部完成所(suo)承包的(de)(de)工(gong)(gong)程，經驗收質量合格，并符(fu)合合同要求之后，向發包單位進行的(de)(de)最終工(gong)(gong)程款結算。

竣工(gong)結算書是(shi)一種動態的計(ji)算，是(shi)按(an)照(zhao)工(gong)程實際發生(sheng)的量(liang)與額來計(ji)算的。經審查的工(gong)程竣工(gong)結算是(shi)核(he)定(ding)建設工(gong)程造(zao)價的依據，也是(shi)建設項目竣工(gong)驗(yan)收后編制竣工(gong)決算和(he)核(he)定(ding)新(xin)增固定(ding)資產價值的依據。

第一章 認真(zhen)分析影響(xiang)工(gong)程結(jie)算的因(yin)素對辦好工(gong)程竣工(gong)結(jie)算是很有(you)意(yi)義的

1.1 工(gong)程(cheng)結算(suan)的涵義

工程(cheng)(cheng)結(jie)算(suan)(suan)直接關系到(dao)建(jian)設單位(wei)和施工單位(wei)的切身(shen)利(li)益。在(zai)(zai)結(jie)算(suan)(suan)的編(bian)審(shen)過程(cheng)(cheng)中(zhong)由于編(bian)審(shen)人(ren)員所處的地位(wei)、立(li)場和目的不同，而且編(bian)審(shen)人(ren)員的工作水平也存(cun)(cun)在(zai)(zai)差(cha)(cha)異，因而編(bian)審(shen)結(jie)果存(cun)(cun)在(zai)(zai)不同程(cheng)(cheng)度的差(cha)(cha)距純(chun)屬正常。但是相(xiang)差(cha)(cha)太大，就有(you)有(you)意壓(ya)低(di)造價或高估冒算(suan)(suan)的可能。

1.2 工程結算(suan)失真的原因

送審的(de)結算(suan)中，常發現有工程結算(suan)多報的(de)現象產生，認真分析結算(suan)“失真”的(de)原因有以下幾點(dian)：

(1)聯系單(dan)盲(mang)目簽(qian)(qian)證(zheng)(zheng)(zheng)(zheng)，事(shi)后補(bu)簽(qian)(qian)，簽(qian)(qian)證(zheng)(zheng)(zheng)(zheng)表述不(bu)清、準(zhun)確(que)度不(bu)夠(gou)及時間性不(bu)強。由于我國目前采取的(de)(de)是(shi)(shi)計量(liang)(監(jian)(jian)理(li))與評價(決(jue)算(suan)(suan))分離的(de)(de)工(gong)(gong)(gong)(gong)程監(jian)(jian)管模(mo)式。搞(gao)決(jue)算(suan)(suan)審核工(gong)(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)工(gong)(gong)(gong)(gong)程師(shi)施(shi)(shi)工(gong)(gong)(gong)(gong)時一般不(bu)到現(xian)場，決(jue)算(suan)(suan)審核時工(gong)(gong)(gong)(gong)程量(liang)的(de)(de)計算(suan)(suan)依據主要就(jiu)(jiu)是(shi)(shi)施(shi)(shi)工(gong)(gong)(gong)(gong)圖(tu)和(he)監(jian)(jian)理(li)簽(qian)(qian)證(zheng)(zheng)(zheng)(zheng)。這就(jiu)(jiu)為施(shi)(shi)工(gong)(gong)(gong)(gong)環節(尤其是(shi)(shi)隱(yin)蔽工(gong)(gong)(gong)(gong)程)偷工(gong)(gong)(gong)(gong)減料提供了(le)(le)可能。現(xian)場監(jian)(jian)理(li)人員對造(zao)價管理(li)和(he)有關規定掌握不(bu)夠(gou)，對不(bu)應該(gai)簽(qian)(qian)證(zheng)(zheng)(zheng)(zheng)的(de)(de)項目盲(mang)目簽(qian)(qian)證(zheng)(zheng)(zheng)(zheng)。有的(de)(de)簽(qian)(qian)證(zheng)(zheng)(zheng)(zheng)由施(shi)(shi)工(gong)(gong)(gong)(gong)單(dan)位(wei)填寫，不(bu)認真核實就(jiu)(jiu)簽(qian)(qian)字蓋(gai)章;施(shi)(shi)工(gong)(gong)(gong)(gong)單(dan)位(wei)在簽(qian)(qian)證(zheng)(zheng)(zheng)(zheng)上巧(qiao)立名目，弄虛作(zuo)(zuo)假(jia)，以少報(bao)多，蒙哄欺騙，遇到問(wen)題不(bu)及時辦理(li)簽(qian)(qian)證(zheng)(zheng)(zheng)(zheng)，決(jue)算(suan)(suan)時搞(gao)突擊，互相(xiang)扯皮(pi)推(tui)卸責任;有的(de)(de)施(shi)(shi)工(gong)(gong)(gong)(gong)單(dan)位(wei)為了(le)(le)中(zhong)標，報(bao)價很低，為了(le)(le)保住自己的(de)(de)利(li)潤(run)對包干(gan)工(gong)(gong)(gong)(gong)程偷工(gong)(gong)(gong)(gong)減料，對非包干(gan)工(gong)(gong)(gong)(gong)程進行(xing)大量(liang)的(de)(de)施(shi)(shi)工(gong)(gong)(gong)(gong)簽(qian)(qian)證(zheng)(zheng)(zheng)(zheng)，施(shi)(shi)工(gong)(gong)(gong)(gong)現(xian)場的(de)(de)亂簽(qian)(qian)證(zheng)(zheng)(zheng)(zheng)，擾亂了(le)(le)建筑市場正(zheng)常秩序(xu)。

(2)工(gong)(gong)程量(liang)計(ji)算(suan)(suan)方面。工(gong)(gong)程量(liang)的計(ji)算(suan)(suan)是依據竣工(gong)(gong)圖紙、設(she)計(ji)變(bian)更聯系單和國(guo)家統一規定(ding)的計(ji)算(suan)(suan)規則(ze)來編(bian)制的，是結(jie)算(suan)(suan)編(bian)制的基礎。工(gong)(gong)程量(liang)計(ji)算(suan)(suan)誤差主要包(bao)括在定(ding)額中子目錄(lu)再次計(ji)算(suan)(suan)、計(ji)算(suan)(suan)單位不一致(zhi)而(er)造成工(gong)(gong)程量(liang)的小數點錯(cuo)位及計(ji)算(suan)(suan)錯(cuo)誤。

(3)套(tao)用定額(e)方(fang)面。對定額(e)中的缺項套(tao)用子目或換(huan)算的理(li)解有(you)出入、忽(hu)略定額(e)綜合解釋，不換(huan)算系(xi)數、高套(tao)定額(e)。

(4)材料(liao)價(jia)格方面。主材的(de)型(xing)號、材質在設(she)計中不明確;除去規(gui)定的(de)材料(liao)價(jia)格外，還(huan)有大部分采用的(de)是市(shi)場價(jia)，這也影(ying)響了(le)結算的(de)造價(jia)。

(5)費(fei)用(yong)(yong)計(ji)算方面。不(bu)按(an)合(he)同要求套用(yong)(yong)費(fei)用(yong)(yong)定(ding)額。根據工程類別劃(hua)分，三(san)類工程卻高(gao)套用(yong)(yong)二(er)類工程。工程沒有達到約定(ding)的文明施工程度卻按(an)約定(ding)計(ji)算文明施工增加費(fei)。在(zai)縣城(鎮)的工程稅金的卻套用(yong)(yong)市區的費(fei)率(lv)等(deng)。

(6)極少數的結(jie)算(suan)編制人(ren)員業務水平不過關，以致計算(suan)”失真”。

(7)建(jian)設單位在(zai)發包合同及現(xian)場簽證中(zhong)用詞(ci)不嚴謹而導致結(jie)算與實際有出入。

(8)施工單位(wei)顧慮結算卡(ka)得太緊。送(song)審結算是建設單位(wei)委(wei)托中介機(ji)構(gou)審核(he)的，建設單位(wei)的主觀(guan)愿望是核(he)減(jian)核(he)增(zeng)的額度來(lai)支(zhi)付業(ye)務費，這(zhe)自然形成(cheng)施工單位(wei)加大水分(fen)多報(bao)的可能。常見的有(you)：

(a)巧立名目(mu)，高(gao)套(tao)定額(e)。

①把(ba)(ba)定(ding)額(e)中已綜(zong)合考慮并包含(han)在綜(zong)合單(dan)價里的內(nei)容單(dan)獨列項。例(li)如：挖土方(fang)已按照工程量(liang)套用定(ding)額(e)計(ji)價，有的施工單(dan)位又把(ba)(ba)挖掘機臺班單(dan)獨列項計(ji)算;

②把費率中(zhong)包含的(de)內容另(ling)外列項計(ji)算，例如綜(zong)合(he)費率中(zhong)已(yi)包含冬(dong)雨季施(shi)工增加費，有的(de)又(you)把雨季抽水費另(ling)計(ji);

③利用定(ding)額(e)單價的(de)換算抬(tai)高項(xiang)目單價。

(b)虛設費用。

有(you)的工(gong)程在實施(shi)過程中沒有(you)使用大型機械和特種機械，但竣工(gong)決算中卻(que)列入了夜間施(shi)工(gong)增加費(fei)、趕(gan)工(gong)措施(shi)費(fei)等。3、提高計費(fei)標準，擴大取費(fei)范(fan)圍(wei)。

第二章 怎樣客觀(guan)實(shi)際反映工(gong)程總造價辦(ban)好竣工(gong)結算審核

2.1 搜(sou)集、整(zheng)理好竣工(gong)資料

竣(jun)(jun)工(gong)(gong)(gong)(gong)資(zi)料(liao)(liao)包括：工(gong)(gong)(gong)(gong)程(cheng)(cheng)竣(jun)(jun)工(gong)(gong)(gong)(gong)圖(tu)(tu)、設(she)(she)計(ji)變(bian)(bian)(bian)(bian)更(geng)通(tong)知各(ge)種(zhong)簽(qian)證(zheng)(zheng)(zheng)、主(zhu)材的(de)(de)(de)合格(ge)證(zheng)(zheng)(zheng)，單(dan)(dan)價等(deng)。竣(jun)(jun)工(gong)(gong)(gong)(gong)圖(tu)(tu)是工(gong)(gong)(gong)(gong)程(cheng)(cheng)交(jiao)付(fu)使用時(shi)的(de)(de)(de)實(shi)(shi)(shi)樣圖(tu)(tu)。對于(yu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)變(bian)(bian)(bian)(bian)化不(bu)大的(de)(de)(de)，可(ke)在(zai)施(shi)(shi)工(gong)(gong)(gong)(gong)圖(tu)(tu)上變(bian)(bian)(bian)(bian)更(geng)處分別標明，不(bu)用重新繪(hui)制(zhi);對于(yu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)變(bian)(bian)(bian)(bian)化較大的(de)(de)(de)一定(ding)要(yao)(yao)(yao)(yao)重新繪(hui)制(zhi)竣(jun)(jun)工(gong)(gong)(gong)(gong)圖(tu)(tu)，對結(jie)構件和(he)門窗重新編號。竣(jun)(jun)工(gong)(gong)(gong)(gong)圖(tu)(tu)繪(hui)制(zhi)后(hou)要(yao)(yao)(yao)(yao)請建(jian)設(she)(she)單(dan)(dan)位(wei)(wei)建(jian)筑監理人(ren)(ren)(ren)員在(zai)圖(tu)(tu)簽(qian)欄內簽(qian)字，并(bing)加蓋竣(jun)(jun)工(gong)(gong)(gong)(gong)圖(tu)(tu)章。竣(jun)(jun)工(gong)(gong)(gong)(gong)圖(tu)(tu)是其它竣(jun)(jun)工(gong)(gong)(gong)(gong)資(zi)料(liao)(liao)的(de)(de)(de)綱領性總圖(tu)(tu)，一定(ding)要(yao)(yao)(yao)(yao)如實(shi)(shi)(shi)地反(fan)映工(gong)(gong)(gong)(gong)程(cheng)(cheng)實(shi)(shi)(shi)況。設(she)(she)計(ji)變(bian)(bian)(bian)(bian)更(geng)通(tong)知必須是由原設(she)(she)計(ji)單(dan)(dan)位(wei)(wei)下達的(de)(de)(de)，必須要(yao)(yao)(yao)(yao)有(you)設(she)(she)計(ji)人(ren)(ren)(ren)員的(de)(de)(de)簽(qian)名和(he)設(she)(she)計(ji)單(dan)(dan)位(wei)(wei)的(de)(de)(de)印章。由建(jian)設(she)(she)單(dan)(dan)位(wei)(wei)現場(chang)監理人(ren)(ren)(ren)員發(fa)出(chu)的(de)(de)(de)不(bu)影(ying)響結(jie)構案例和(he)造型美觀的(de)(de)(de)室內外局部小變(bian)(bian)(bian)(bian)動也屬于(yu)變(bian)(bian)(bian)(bian)更(geng)之列(lie)，但必須要(yao)(yao)(yao)(yao)有(you)建(jian)設(she)(she)單(dan)(dan)位(wei)(wei)工(gong)(gong)(gong)(gong)地負(fu)責人(ren)(ren)(ren)的(de)(de)(de)簽(qian)字并(bing)還要(yao)(yao)(yao)(yao)征得(de)設(she)(she)計(ji)人(ren)(ren)(ren)員的(de)(de)(de)認(ren)可(ke)及簽(qian)字方(fang)可(ke)生效(xiao)。各(ge)種(zhong)簽(qian)證(zheng)(zheng)(zheng)資(zi)料(liao)(liao)，合同(tong)(tong)(tong)簽(qian)證(zheng)(zheng)(zheng)，它決定(ding)著工(gong)(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)(de)承(cheng)包形式與承(cheng)包資(zi)格(ge)、方(fang)式、工(gong)(gong)(gong)(gong)期及質量(liang)獎罰;現場(chang)簽(qian)證(zheng)(zheng)(zheng)即(ji)施(shi)(shi)工(gong)(gong)(gong)(gong)簽(qian)證(zheng)(zheng)(zheng)，包括設(she)(she)計(ji)變(bian)(bian)(bian)(bian)更(geng)聯(lian)系單(dan)(dan)及實(shi)(shi)(shi)際(ji)施(shi)(shi)工(gong)(gong)(gong)(gong)確認(ren)簽(qian)證(zheng)(zheng)(zheng)：主(zhu)體(ti)工(gong)(gong)(gong)(gong)程(cheng)(cheng)中(zhong)(zhong)隱蔽(bi)(bi)工(gong)(gong)(gong)(gong)程(cheng)(cheng)簽(qian)證(zheng)(zheng)(zheng);暫不(bu)計(ji)人(ren)(ren)(ren)但說(shuo)明按實(shi)(shi)(shi)際(ji)工(gong)(gong)(gong)(gong)程(cheng)(cheng)量(liang)結(jie)算的(de)(de)(de)項目工(gong)(gong)(gong)(gong)程(cheng)(cheng)量(liang)簽(qian)證(zheng)(zheng)(zheng)以及一些預算外的(de)(de)(de)用工(gong)(gong)(gong)(gong)、用料(liao)(liao)或(huo)因(yin)(yin)建(jian)設(she)(she)單(dan)(dan)位(wei)(wei)原因(yin)(yin)引起的(de)(de)(de)返工(gong)(gong)(gong)(gong)費等(deng)。其中(zhong)(zhong)主(zhu)體(ti)工(gong)(gong)(gong)(gong)程(cheng)(cheng)中(zhong)(zhong)的(de)(de)(de)隱蔽(bi)(bi)工(gong)(gong)(gong)(gong)程(cheng)(cheng)及時(shi)簽(qian)證(zheng)(zheng)(zheng)尤為重要(yao)(yao)(yao)(yao)，這(zhe)(zhe)種(zhong)工(gong)(gong)(gong)(gong)程(cheng)(cheng)事(shi)后(hou)根本無法核(he)對其工(gong)(gong)(gong)(gong)程(cheng)(cheng)量(liang)，所以必須是在(zai)施(shi)(shi)工(gong)(gong)(gong)(gong)的(de)(de)(de)同(tong)(tong)(tong)時(shi)，畫(hua)好隱蔽(bi)(bi)圖(tu)(tu)檢查隱蔽(bi)(bi)驗收記錄，再請設(she)(she)計(ji)單(dan)(dan)位(wei)(wei)、監理單(dan)(dan)位(wei)(wei)、建(jian)設(she)(she)單(dan)(dan)位(wei)(wei)等(deng)有(you)關人(ren)(ren)(ren)員到現場(chang)驗收簽(qian)字，手續(xu)完整(zheng)，工(gong)(gong)(gong)(gong)程(cheng)(cheng)量(liang)與竣(jun)(jun)工(gong)(gong)(gong)(gong)圖(tu)(tu)一致方(fang)可(ke)列(lie)人(ren)(ren)(ren)結(jie)算。這(zhe)(zhe)些簽(qian)證(zheng)(zheng)(zheng)最好在(zai)施(shi)(shi)工(gong)(gong)(gong)(gong)的(de)(de)(de)同(tong)(tong)(tong)時(shi)計(ji)算實(shi)(shi)(shi)際(ji)金額。交(jiao)建(jian)設(she)(she)單(dan)(dan)位(wei)(wei)簽(qian)證(zheng)(zheng)(zheng)，這(zhe)(zhe)樣就(jiu)能有(you)效(xiao)避(bi)免事(shi)后(hou)糾紛。

主要建(jian)筑材(cai)(cai)料規(gui)格(ge)(ge)(ge)、質(zhi)(zhi)量與(yu)價(jia)(jia)(jia)格(ge)(ge)(ge)簽證(zheng)(zheng)。因為設(she)計圖紙對一(yi)些裝飾材(cai)(cai)料只指定規(gui)格(ge)(ge)(ge)與(yu)品種，而(er)不能指定生產(chan)廠家。目前市場上的(de)(de)偽劣產(chan)品較(jiao)(jiao)多(duo)，就是(shi)同(tong)一(yi)種合格(ge)(ge)(ge)或優質(zhi)(zhi)產(chan)品，不同(tong)的(de)(de)廠家和型號(hao)，價(jia)(jia)(jia)格(ge)(ge)(ge)差異也比較(jiao)(jiao)大。特別是(shi)一(yi)些高級裝飾材(cai)(cai)料，進貨前必須(xu)征得建(jian)設(she)單位同(tong)意.其(qi)價(jia)(jia)(jia)格(ge)(ge)(ge)必須(xu)要有建(jian)設(she)單位簽證(zheng)(zheng)。對于一(yi)些涉及(ji)工程(cheng)較(jiao)(jiao)多(duo)而(er)工期又較(jiao)(jiao)長的(de)(de)工程(cheng)，價(jia)(jia)(jia)格(ge)(ge)(ge)漲跌幅度較(jiao)(jiao)大。必須(xu)分(fen)期多(duo)批對主要建(jian)材(cai)(cai)與(yu)建(jian)設(she)單位進行價(jia)(jia)(jia)格(ge)(ge)(ge)簽證(zheng)(zheng)。簽證(zheng)(zheng)是(shi)結算的(de)(de)計算依據，它必須(xu)數(shu)據準(zhun)確。

2.2 深入工地，全面掌(zhang)握(wo)工程實(shi)況(kuang)

準確的(de)(de)工(gong)(gong)(gong)程(cheng)(cheng)量(liang)是竣工(gong)(gong)(gong)結算(suan)(suan)的(de)(de)基礎(chu)。由于從(cong)事預(yu)決算(suan)(suan)工(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)預(yu)算(suan)(suan)員，對某單位工(gong)(gong)(gong)程(cheng)(cheng)可(ke)能不(bu)(bu)十分了(le)解(jie)，而一(yi)些形體較(jiao)為(wei)復雜(za)或裝(zhuang)潢(huang)復雜(za)的(de)(de)工(gong)(gong)(gong)程(cheng)(cheng)，竣工(gong)(gong)(gong)圖不(bu)(bu)可(ke)能面面俱到，逐一(yi)標明(ming)，因此在(zai)工(gong)(gong)(gong)程(cheng)(cheng)量(liang)計(ji)(ji)算(suan)(suan)階段必須要(yao)深人工(gong)(gong)(gong)地(di)(di)現(xian)場核(he)對、丈量(liang)、記錄才能準確無誤。有經(jing)驗的(de)(de)預(yu)算(suan)(suan)人員在(zai)編(bian)制(zhi)結算(suan)(suan)時，往往是先查(cha)閱(yue)所(suo)有資料，再(zai)粗略地(di)(di)計(ji)(ji)算(suan)(suan)工(gong)(gong)(gong)程(cheng)(cheng)量(liang)，發(fa)現(xian)問題，出(chu)現(xian)疑問逐一(yi)到工(gong)(gong)(gong)地(di)(di)核(he)實。一(yi)個優(you)秀(xiu)的(de)(de)預(yu)算(suan)(suan)員不(bu)(bu)僅要(yao)深人工(gong)(gong)(gong)程(cheng)(cheng)實地(di)(di)掌握實際，還要(yao)深人市場了(le)解(jie)建筑材料的(de)(de)品種及價格(ge)。做(zuo)到胸有成(cheng)竹，避免造(zao)成(cheng)計(ji)(ji)算(suan)(suan)誤差較(jiao)大，使自己(ji)處于被動(dong)。

2.3 熟悉掌握專業知識，注重職(zhi)業道德

預算(suan)(suan)人員不僅要(yao)全(quan)面熟(shu)悉(xi)定額(e)(e)計(ji)算(suan)(suan)，掌握上級下達(da)的(de)各種(zhong)費用文件。還要(yao)全(quan)面了解工程(cheng)預算(suan)(suan)定額(e)(e)的(de)組(zu)成，以便進行定額(e)(e)的(de)換算(suan)(suan)和(he)增補。預算(suan)(suan)員還要(yao)掌握一定的(de)施工規范(fan)與建筑構(gou)造方面的(de)知(zhi)識。

第三章 建設(she)工(gong)程結算審(shen)核的(de)方法

由于工(gong)程(cheng)規模(mo)、特點及要求的(de)繁簡程(cheng)度不(bu)同，施工(gong)企業的(de)情況也(ye)不(bu)同，因此需選擇適當的(de)審核(he)方法(fa)，確保審核(he)的(de)正(zheng)確與高效。

3.1 全面審查法

這(zhe)是(shi)逐一(yi)地全部(bu)進行(xing)審查(cha)的(de)方法(fa)。此法(fa)優點是(shi)全面、細(xi)致，經審查(cha)的(de)工(gong)(gong)(gong)程結(jie)算差錯小、質量較高，缺(que)點是(shi)工(gong)(gong)(gong)作量大，對于一(yi)些(xie)工(gong)(gong)(gong)作量較小、工(gong)(gong)(gong)藝(yi)比較簡單的(de)一(yi)般(ban)民用建筑(zhu)工(gong)(gong)(gong)程，編(bian)制結(jie)算的(de)技(ji)術力(li)量比較薄弱，可采用此法(fa)。

3.2 重點審查法

這是抓(zhua)住(zhu)工程(cheng)(cheng)(cheng)結(jie)算中(zhong)的(de)重點進行審查的(de)方法。選擇工程(cheng)(cheng)(cheng)量較大、單價較高和(he)工程(cheng)(cheng)(cheng)結(jie)構復雜的(de)工程(cheng)(cheng)(cheng)，如一般土(tu)建工程(cheng)(cheng)(cheng)中(zhong)的(de)基礎、墻、柱、門(men)窗、鋼筋(jin)混凝(ning)土(tu)梁板等;補充單位(wei)估價子目，計(ji)取的(de)各(ge)項費用及其(qi)計(ji)算基數和(he)標準。

3.3 分解對(dui)比審(shen)查法

這是把(ba)一(yi)個單位工程按直(zhi)接費和(he)間(jian)接費進(jin)(jin)行分(fen)解，然后再把(ba)直(zhi)接費按分(fen)部(bu)分(fen)項進(jin)(jin)行分(fen)解或(huo)把(ba)材(cai)料消耗量(liang)進(jin)(jin)行分(fen)解，分(fen)別與審(shen)查(cha)(cha)(cha)的(de)(de)標準(zhun)結算或(huo)綜(zong)合指(zhi)(zhi)標進(jin)(jin)行對比的(de)(de)方法。如(ru)發現某一(yi)分(fen)部(bu)工程價(jia)格(ge)相差較大，再進(jin)(jin)一(yi)步對比其分(fen)項詳細子目(mu)，對該工程量(liang)和(he)單價(jia)進(jin)(jin)行重點審(shen)查(cha)(cha)(cha)。此(ci)法的(de)(de)特(te)點是一(yi)般不需翻閱(yue)圖紙和(he)重新(xin)計算工程量(liang)，審(shen)查(cha)(cha)(cha)時可選用1～2種(zhong)指(zhi)(zhi)標即可，既快又正確。

3.4 用(yong)標準預(yu)算(suan)審查法

對(dui)于全部(bu)采用(yong)(yong)標準(zhun)(zhun)(zhun)圖(tu)(tu)紙(zhi)或通(tong)(tong)用(yong)(yong)圖(tu)(tu)紙(zhi)施工(gong)的(de)工(gong)程(cheng)(cheng)，以事先編制(zhi)標準(zhun)(zhun)(zhun)預算(suan)(suan)為(wei)(wei)參考審(shen)(shen)查(cha)(cha)結算(suan)(suan)的(de)一(yi)種方(fang)法。采用(yong)(yong)標準(zhun)(zhun)(zhun)設計圖(tu)(tu)或通(tong)(tong)用(yong)(yong)圖(tu)(tu)紙(zhi)施工(gong)的(de)工(gong)程(cheng)(cheng)，在結構和做法上一(yi)般相同，只是(shi)(shi)由于現場施工(gong)條(tiao)件(jian)的(de)不(bu)同有局(ju)部(bu)的(de)改(gai)變。這樣的(de)工(gong)程(cheng)(cheng)結算(suan)(suan)就不(bu)需逐項詳細審(shen)(shen)查(cha)(cha)，可事先集中(zhong)力量(liang)編制(zhi)或全面詳細審(shen)(shen)查(cha)(cha)標準(zhun)(zhun)(zhun)圖(tu)(tu)紙(zhi)的(de)預算(suan)(suan)，作為(wei)(wei)標準(zhun)(zhun)(zhun)預算(suan)(suan)，以后凡采用(yong)(yong)該(gai)標準(zhun)(zhun)(zhun)圖(tu)(tu)紙(zhi)或通(tong)(tong)用(yong)(yong)圖(tu)(tu)紙(zhi)的(de)工(gong)程(cheng)(cheng)，皆以該(gai)標準(zhun)(zhun)(zhun)預算(suan)(suan)為(wei)(wei)準(zhun)(zhun)(zhun)，對(dui)照審(shen)(shen)查(cha)(cha)。局(ju)部(bu)修改(gai)的(de)部(bu)分單獨審(shen)(shen)查(cha)(cha)即可。這種方(fang)法的(de)優點是(shi)(shi)審(shen)(shen)查(cha)(cha)時(shi)間短，效果(guo)好。缺點是(shi)(shi)適用(yong)(yong)范圍小，只能針對(dui)采用(yong)(yong)標準(zhun)(zhun)(zhun)圖(tu)(tu)紙(zhi)或通(tong)(tong)用(yong)(yong)圖(tu)(tu)紙(zhi)的(de)工(gong)程(cheng)(cheng)。

3.5 篩選法

篩選法是統籌法的(de)(de)一種。同(tong)類建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)工(gong)程(cheng)(cheng)(cheng)雖(sui)然(ran)面(mian)積(ji)、高度等(deng)項(xiang)(xiang)(xiang)指(zhi)標不(bu)(bu)同(tong)，但是它們的(de)(de)各(ge)(ge)分(fen)(fen)(fen)部(bu)分(fen)(fen)(fen)項(xiang)(xiang)(xiang)工(gong)程(cheng)(cheng)(cheng)的(de)(de)單位(wei)建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)面(mian)積(ji)的(de)(de)各(ge)(ge)項(xiang)(xiang)(xiang)數(shu)(shu)(shu)(shu)據變化卻(que)不(bu)(bu)大(da)。因此(ci)，可以把建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)各(ge)(ge)分(fen)(fen)(fen)部(bu)分(fen)(fen)(fen)項(xiang)(xiang)(xiang)工(gong)程(cheng)(cheng)(cheng)的(de)(de)數(shu)(shu)(shu)(shu)據加以匯集(ji)、優(you)選。歸納出其單位(wei)面(mian)積(ji)上的(de)(de)工(gong)程(cheng)(cheng)(cheng)量(liang)、價格及人工(gong)等(deng)基本數(shu)(shu)(shu)(shu)值(zhi)(zhi)，作(zuo)為此(ci)類建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)的(de)(de)結(jie)算標準。以這類基本數(shu)(shu)(shu)(shu)值(zhi)(zhi)來(lai)篩選建(jian)(jian)設工(gong)程(cheng)(cheng)(cheng)結(jie)算的(de)(de)分(fen)(fen)(fen)部(bu)分(fen)(fen)(fen)項(xiang)(xiang)(xiang)工(gong)程(cheng)(cheng)(cheng)數(shu)(shu)(shu)(shu)據，如數(shu)(shu)(shu)(shu)值(zhi)(zhi)在基本數(shu)(shu)(shu)(shu)值(zhi)(zhi)范圍以內則(ze)可以不(bu)(bu)審，否則(ze)就(jiu)要(yao)對(dui)該分(fen)(fen)(fen)部(bu)分(fen)(fen)(fen)項(xiang)(xiang)(xiang)工(gong)程(cheng)(cheng)(cheng)詳(xiang)細審查(cha)。如果(guo)說所(suo)審查(cha)的(de)(de)結(jie)算的(de)(de)建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)標準與“基本數(shu)(shu)(shu)(shu)值(zhi)(zhi)”所(suo)適用的(de)(de)建(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)標準不(bu)(bu)同(tong)，則(ze)需進行(xing)調(diao)整。篩選法的(de)(de)優(you)點是審查(cha)速度快(kuai)、發現問題快(kuai)，適用于住(zhu)宅工(gong)程(cheng)(cheng)(cheng)或不(bu)(bu)具備全面(mian)審查(cha)條件的(de)(de)工(gong)程(cheng)(cheng)(cheng)。

3.6 分組計算法

這(zhe)是(shi)一種常(chang)用(yong)的方法(fa)(fa)，就(jiu)(jiu)是(shi)把(ba)結算中(zhong)有關項(xiang)(xiang)目劃(hua)分(fen)為若干組(zu)(zu)，在同一組(zu)(zu)中(zhong)采(cai)(cai)用(yong)同一數(shu)據(ju)審(shen)查(cha)(cha)分(fen)項(xiang)(xiang)工(gong)程(cheng)(cheng)量(liang)的一種方法(fa)(fa)。采(cai)(cai)用(yong)這(zhe)種方法(fa)(fa)，首(shou)先按照(zhao)標準(zhun)對分(fen)項(xiang)(xiang)工(gong)程(cheng)(cheng)進行編(bian)組(zu)(zu)，審(shen)查(cha)(cha)其中(zhong)一個分(fen)項(xiang)(xiang)工(gong)程(cheng)(cheng)，就(jiu)(jiu)能判(pan)斷同組(zu)(zu)中(zhong)其它(ta)幾個分(fen)項(xiang)(xiang)工(gong)程(cheng)(cheng)量(liang)的準(zhun)確程(cheng)(cheng)度。例(li)如(ru)，一般建筑(zhu)工(gong)程(cheng)(cheng)中(zhong)的底(di)層建筑(zhu)面(mian)(mian)積(ji)(ji)(ji)(ji)、地(di)(di)面(mian)(mian)、面(mian)(mian)層、地(di)(di)面(mian)(mian)墊層、樓(lou)面(mian)(mian)面(mian)(mian)積(ji)(ji)(ji)(ji)、樓(lou)面(mian)(mian)找平(ping)層、樓(lou)板體積(ji)(ji)(ji)(ji)、天(tian)棚刷漿及屋面(mian)(mian)層可(ke)編(bian)為一組(zu)(zu)。首(shou)先計算出底(di)層建筑(zhu)面(mian)(mian)積(ji)(ji)(ji)(ji)、樓(lou)(地(di)(di))面(mian)(mian)面(mian)(mian)積(ji)(ji)(ji)(ji)、樓(lou)面(mian)(mian)找平(ping)層、天(tian)棚抹灰(hui)，刷白的面(mian)(mian)積(ji)(ji)(ji)(ji)與樓(lou)(地(di)(di))面(mian)(mian)面(mian)(mian)積(ji)(ji)(ji)(ji)相同。用(yong)地(di)(di)面(mian)(mian)面(mian)(mian)積(ji)(ji)(ji)(ji)乘(cheng)以(yi)墊層厚(hou)度就(jiu)(jiu)是(shi)墊層工(gong)作(zuo)量(liang)，用(yong)樓(lou)面(mian)(mian)面(mian)(mian)積(ji)(ji)(ji)(ji)乘(cheng)以(yi)樓(lou)板折算厚(hou)度就(jiu)(jiu)是(shi)樓(lou)板工(gong)程(cheng)(cheng)量(liang)。此(ci)法(fa)(fa)特點是(shi)審(shen)查(cha)(cha)速度快，工(gong)作(zuo)量(liang)小(xiao)。

3.7 結算手(shou)冊審(shen)查法

即在日常工(gong)作中把工(gong)程中常用(yong)的構配件(jian)等，根(gen)據標準圖(tu)計算(suan)整(zheng)理成結算(suan)手(shou)冊(ce)，按(an)照手(shou)冊(ce)對照審查，可以大(da)大(da)減少(shao)簡單的重復(fu)計算(suan)量，提高審查效率。另外，隨著(zhu)計算(suan)機技術(shu)的應用(yong)，采用(yong)軟件(jian)進(jin)行結算(suan)審查也是一種簡便有效的方法。

第四章 建設(she)工程(cheng)結算(suan)審核的內容(rong)

根據(ju)結算審(shen)核經(jing)驗(yan)來看，由(you)于受(shou)經(jing)濟利益(yi)的(de)驅使，各施工單位提高(gao)的(de)工程結算一(yi)概都會超出實際造(zao)價的(de)15%左(zuo)右，因此(ci)，在審(shen)核結算中(zhong)必須(xu)注(zhu)意(yi)以下幾點(dian)：

4.1 工程量的審核

建筑(zhu)安裝工(gong)程(cheng)(cheng)(cheng)(cheng)造價是隨(sui)著(zhu)工(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)的增(zeng)加而(er)增(zeng)加，根據設計(ji)(ji)圖紙、定額及工(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)計(ji)(ji)算(suan)(suan)(suan)規則，專業設備材料表、建構筑(zhu)物和(he)總圖運輸(shu)一覽表，對已算(suan)(suan)(suan)出的工(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)計(ji)(ji)算(suan)(suan)(suan)表進行審查(cha)，主(zhu)要(yao)是審查(cha)工(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)是否有漏算(suan)(suan)(suan)、重算(suan)(suan)(suan)和(he)錯(cuo)算(suan)(suan)(suan)，審查(cha)要(yao)抓(zhua)住重點詳(xiang)細計(ji)(ji)算(suan)(suan)(suan)和(he)核對，其它(ta)分(fen)項工(gong)程(cheng)(cheng)(cheng)(cheng)可作一般(ban)性審查(cha)，審查(cha)時要(yao)注(zhu)意計(ji)(ji)算(suan)(suan)(suan)工(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)的尺寸數據來(lai)源和(he)計(ji)(ji)算(suan)(suan)(suan)方(fang)法。

4.2 工(gong)程量(liang)是結(jie)算的基礎

工程(cheng)(cheng)量(liang)(liang)是(shi)指(zhi)以物理計(ji)(ji)(ji)(ji)量(liang)(liang)單位或自然計(ji)(ji)(ji)(ji)量(liang)(liang)單位表(biao)示的(de)(de)各(ge)(ge)個具(ju)體工程(cheng)(cheng)細目的(de)(de)數量(liang)(liang)。工程(cheng)(cheng)量(liang)(liang)是(shi)結(jie)算(suan)(suan)(suan)(suan)(suan)的(de)(de)基礎，它的(de)(de)準確與(yu)否直接(jie)影響(xiang)結(jie)算(suan)(suan)(suan)(suan)(suan)的(de)(de)準確性(xing)。計(ji)(ji)(ji)(ji)算(suan)(suan)(suan)(suan)(suan)工程(cheng)(cheng)量(liang)(liang)在整個結(jie)算(suan)(suan)(suan)(suan)(suan)審核過程(cheng)(cheng)中是(shi)最繁重、花費時(shi)間最長的(de)(de)一個環節，因(yin)此，必須(xu)在工程(cheng)(cheng)量(liang)(liang)的(de)(de)審核上狠(hen)下功夫(fu)，才能(neng)(neng)保證結(jie)算(suan)(suan)(suan)(suan)(suan)的(de)(de)質量(liang)(liang)。要準確地核實各(ge)(ge)分(fen)部(bu)分(fen)項(xiang)的(de)(de)工程(cheng)(cheng)量(liang)(liang)，應(ying)熟(shu)練(lian)地掌(zhang)握全國(guo)統一的(de)(de)工程(cheng)(cheng)量(liang)(liang)計(ji)(ji)(ji)(ji)算(suan)(suan)(suan)(suan)(suan)規則(ze)。工程(cheng)(cheng)量(liang)(liang)的(de)(de)準確度(du)是(shi)決(jue)定工程(cheng)(cheng)結(jie)算(suan)(suan)(suan)(suan)(suan)的(de)(de)前提(ti)，因(yin)此，必須(xu)熟(shu)悉和了解定額中的(de)(de)各(ge)(ge)項(xiang)說明(ming)和計(ji)(ji)(ji)(ji)算(suan)(suan)(suan)(suan)(suan)規則(ze)的(de)(de)含義。只有這樣(yang)，才能(neng)(neng)保證工程(cheng)(cheng)量(liang)(liang)計(ji)(ji)(ji)(ji)算(suan)(suan)(suan)(suan)(suan)的(de)(de)準確性(xing)。施工單位編制的(de)(de)工程(cheng)(cheng)結(jie)算(suan)(suan)(suan)(suan)(suan)，往往通過障礙法(fa)手(shou)段在構造交接(jie)部(bu)位重復(fu)計(ji)(ji)(ji)(ji)算(suan)(suan)(suan)(suan)(suan)，在審核中如不熟(shu)悉計(ji)(ji)(ji)(ji)算(suan)(suan)(suan)(suan)(suan)規則(ze)，多算(suan)(suan)(suan)(suan)(suan)冒算(suan)(suan)(suan)(suan)(suan)的(de)(de)工程(cheng)(cheng)量(liang)(liang)就難以察覺。

4.3 審核(he)竣工結算一定(ding)要細心

審核施工(gong)(gong)單(dan)位(wei)所報(bao)的(de)竣工(gong)(gong)結算(suan)時(shi)，一(yi)定(ding)要細(xi)心，注(zhu)(zhu)意是(shi)否有漏掉(diao)的(de)項目，注(zhu)(zhu)意是(shi)否有該(gai)扣(kou)除的(de)而沒有扣(kou)除的(de)情況。例如：某辦公樓外墻(qiang)防水保(bao)(bao)護墻(qiang)發生(sheng)變(bian)更，原設計(ji)外墻(qiang)為(wei)(wei)120紅(hong)(hong)機磚保(bao)(bao)護墻(qiang)，變(bian)更為(wei)(wei)厚(hou)度50mm聚苯(ben)乙稀板墻(qiang)。施工(gong)(gong)單(dan)位(wei)在結算(suan)中只(zhi)計(ji)算(suan)了變(bian)更后的(de)費用(yong)(yong)，該(gai)費用(yong)(yong)在計(ji)算(suan)時(shi)根據定(ding)額分為(wei)(wei)兩項，一(yi)項為(wei)(wei)聚苯(ben)乙稀板墻(qiang)10cm厚(hou)，另(ling)一(yi)項為(wei)(wei)每增減(jian)(jian)(jian)1cm，該(gai)變(bian)更施工(gong)(gong)單(dan)位(wei)報(bao)價(jia)為(wei)(wei) “88452-44200=44251元(yuan)”。第二(er)項是(shi)扣(kou)減(jian)(jian)(jian)項，如果不仔細(xi)看很(hen)容易誤以為(wei)(wei)扣(kou)減(jian)(jian)(jian)了紅(hong)(hong)機磚保(bao)(bao)護墻(qiang)。實際(ji)上在原報(bao)價(jia)的(de)基礎(chu)上應再(zai)扣(kou)減(jian)(jian)(jian)紅(hong)(hong)機磚保(bao)(bao)護墻(qiang)費用(yong)(yong)為(wei)(wei)“861.6㎡×30.18元(yuan)/㎡=26003元(yuan)”。審核后該(gai)變(bian)更最終費用(yong)(yong)為(wei)(wei)“44251-26003=18248元(yuan)”。

4.4 注意新(xin)增(zeng)項目的計算(suan)

有(you)些變(bian)更表面看起來是(shi)新增的(de)(de)(de)項目(mu)，實際上在(zai)投標文(wen)(wen)(wen)件中(zhong)(zhong)已(yi)經(jing)包(bao)(bao)含(han)，這樣的(de)(de)(de)項目(mu)應(ying)不(bu)予計(ji)量。例如：承(cheng)(cheng)包(bao)(bao)方(fang)在(zai)某辦公樓投標文(wen)(wen)(wen)件“季節性措施(shi)(shi)(shi)”一章中(zhong)(zhong)“雨(yu)期施(shi)(shi)(shi)工措施(shi)(shi)(shi)”中(zhong)(zhong)承(cheng)(cheng)諾：土(tu)方(fang)開挖過(guo)程中(zhong)(zhong)，邊(bian)坡(po)(po)采用二步退臺(tai)，邊(bian)挖邊(bian)噴(pen)射(she)(she)細石混(hun)凝土(tu)。在(zai)實際施(shi)(shi)(shi)工過(guo)程中(zhong)(zhong)，發(fa)生了設計(ji)變(bian)更洽商，由于基坑周(zhou)圍的(de)(de)(de)高大楊(yang)樹發(fa)包(bao)(bao)方(fang)沒有(you)及時砍掉而(er)無(wu)法放坡(po)(po)，室外污水(shui)及暖溝有(you)水(shui)向邊(bian)坡(po)(po)浸透，承(cheng)(cheng)包(bao)(bao)方(fang)提出對邊(bian)坡(po)(po)進行錨噴(pen)支(zhi)護，該(gai)洽商獲得認(ren)(ren)可。承(cheng)(cheng)包(bao)(bao)方(fang)在(zai)結算中(zhong)(zhong)基坑護坡(po)(po)進行報(bao)(bao)價，其中(zhong)(zhong)有(you)一項為“噴(pen)射(she)(she)早強混(hun)凝土(tu)C20為7.28立(li)米(mi)×839.58元(yuan)/立(li)米(mi)=73279元(yuan)”。我們認(ren)(ren)為雨(yu)期施(shi)(shi)(shi)工措施(shi)(shi)(shi)中(zhong)(zhong)噴(pen)射(she)(she)混(hun)凝土(tu)的(de)(de)(de)作用與錨噴(pen)支(zhi)護時噴(pen)射(she)(she)混(hun)凝土(tu)的(de)(de)(de)作用是(shi)一樣的(de)(de)(de)，而(er)雨(yu)期施(shi)(shi)(shi)工措施(shi)(shi)(shi)是(shi)投標文(wen)(wen)(wen)件所承(cheng)(cheng)諾，其費用應(ying)當包(bao)(bao)含(han)在(zai)投標報(bao)(bao)價中(zhong)(zhong)，所以噴(pen)射(she)(she)早強混(hun)凝土(tu)的(de)(de)(de)費用不(bu)予支(zhi)付。

4.5 施工單(dan)位投標文(wen)件漏項結算時(shi)要扣除

施工(gong)(gong)(gong)單位(wei)在投(tou)標文件(jian)漏項，結算時(shi)仍然要扣(kou)除。例如：某辦公樓地(di)下(xia)室(shi)(shi)防水(shui)材(cai)(cai)料(liao)發生變(bian)更(geng)，原(yuan)設(she)計為(wei)(wei)(wei)地(di)下(xia)室(shi)(shi)外(wai)(wai)墻(qiang)作瀝青(qing)(qing)油(you)氈(zhan)卷(juan)材(cai)(cai)防水(shui)，變(bian)更(geng)為(wei)(wei)(wei)柔性氯(lv)化聚(ju)乙稀橡(xiang)塑共混防水(shui)卷(juan)材(cai)(cai)。該(gai)(gai)項變(bian)更(geng)的(de)(de)計算應為(wei)(wei)(wei)：計取(qu)新材(cai)(cai)料(liao)的(de)(de)費用(yong)，扣(kou)減(jian)原(yuan)來(lai)材(cai)(cai)料(liao)的(de)(de)費用(yong)。根據定額，地(di)下(xia)室(shi)(shi)外(wai)(wai)墻(qiang)瀝青(qing)(qing)油(you)氈(zhan)卷(juan)材(cai)(cai)防水(shui)分(fen)(fen)為(wei)(wei)(wei)外(wai)(wai)立(li)面(mian)和地(di)下(xia)室(shi)(shi)平(ping)面(mian)，但是施工(gong)(gong)(gong)單位(wei)在投(tou)標時(shi)僅計算了(le)外(wai)(wai)立(li)面(mian)部分(fen)(fen)，而(er)漏掉了(le)地(di)下(xia)室(shi)(shi)平(ping)面(mian)部分(fen)(fen)。這屬(shu)于施工(gong)(gong)(gong)單位(wei)的(de)(de)失誤，我們認(ren)為(wei)(wei)(wei)其(qi)包(bao)含在其(qi)他子項中，在結算中仍然要扣(kou)除漏項的(de)(de)外(wai)(wai)立(li)面(mian)部分(fen)(fen)。施工(gong)(gong)(gong)單位(wei)該(gai)(gai)變(bian)更(geng)報價為(wei)(wei)(wei)175183元(yuan)(yuan)，而(er)外(wai)(wai)立(li)面(mian)油(you)氈(zhan)防水(shui)卷(juan)材(cai)(cai)費用(yong)為(wei)(wei)(wei)“1316㎡×34.55元(yuan)(yuan)/㎡=45500元(yuan)(yuan)”，經審核該(gai)(gai)變(bian)更(geng)最終費用(yong)應為(wei)(wei)(wei)“175183-45500=129683元(yuan)(yuan)”。

4.6 熟悉定額(e)中各分部分項內容

熟(shu)悉(xi)定(ding)額(e)中分(fen)部分(fen)項內(nei)容(rong)(rong)。審(shen)核人員首先要熟(shu)悉(xi)定(ding)額(e)每個項目中注明的(de)(de)(de)基(ji)價中包(bao)括和(he)不包(bao)括的(de)(de)(de)項目內(nei)容(rong)(rong)，特別(bie)是(shi)一些綜合定(ding)額(e)項目。但有些施工企業在編(bian)制結(jie)算中對前(qian)列(lie)項目中已(yi)包(bao)括的(de)(de)(de)內(nei)容(rong)(rong)重復立項，審(shen)核人員如(ru)果不熟(shu)悉(xi)定(ding)額(e)內(nei)容(rong)(rong)，就會(hui)使(shi)其(qi)蒙(meng)混過關，增加(jia)工程造(zao)價。

4.7 熟悉竣工結算資料

熟悉工程(cheng)(cheng)設(she)(she)計(ji)施(shi)工圖紙(zhi)、施(shi)工現場(chang)地(di)(di)形及工程(cheng)(cheng)地(di)(di)質、施(shi)工組織設(she)(she)計(ji)和(he)施(shi)工方案，參加(jia)施(shi)工圖紙(zhi)會(hui)審，全面地(di)(di)搜集隱蔽工程(cheng)(cheng)驗(yan)收的(de)(de)各(ge)種記(ji)錄(lu)。這(zhe)樣，才能真正做(zuo)到核準工程(cheng)(cheng)量(liang)(liang)。例如：某220KV變電站土方工程(cheng)(cheng)，按(an)豎向布(bu)(bu)置進行挖填(tian)，用壓(ya)路機(ji)分層碾壓(ya)夯實(shi)。預算(suan)人員在計(ji)列了鏟運機(ji)挖填(tian)土方12560立方米的(de)(de)工程(cheng)(cheng)量(liang)(liang)后，還計(ji)列了平整(zheng)(zheng)(zheng)場(chang)地(di)(di)32000平方米的(de)(de)工程(cheng)(cheng)量(liang)(liang)。審核人員依據“平整(zheng)(zheng)(zheng)場(chang)地(di)(di)按(an)建(jian)筑(zhu)物外形每邊各(ge)加(jia)2m以(yi)后面積(ji)計(ji)算(suan)，若已按(an)豎向布(bu)(bu)置進行大(da)型(xing)挖土或填(tian)土時，不得再計(ji)算(suan)平整(zheng)(zheng)(zheng)場(chang)地(di)(di)的(de)(de)工程(cheng)(cheng)量(liang)(liang)”，核減(jian)了平整(zheng)(zheng)(zheng)場(chang)地(di)(di)的(de)(de)工程(cheng)(cheng)量(liang)(liang)，從而(er)確保(bao)了結算(suan)工程(cheng)(cheng)量(liang)(liang)的(de)(de)準確性(xing)。

4.8 工程(cheng)量審核注意點

工(gong)程量的(de)審(shen)核，應注意以下2點(dian)：

(1)口徑(jing)必須一(yi)致(zhi)。審(shen)核工程(cheng)(cheng)(cheng)(cheng)量(liang)時(shi)，應注意(yi)審(shen)查(cha)施工圖(tu)列出的(de)細(xi)目(mu)(工程(cheng)(cheng)(cheng)(cheng)細(xi)目(mu)所包(bao)括(kuo)的(de)工作內容和范圍)與預(yu)算(suan)(suan)定(ding)額中(zhong)的(de)工程(cheng)(cheng)(cheng)(cheng)細(xi)目(mu)是否相(xiang)一(yi)致(zhi)，只(zhi)有一(yi)致(zhi)才能套(tao)用(yong)預(yu)算(suan)(suan)定(ding)額中(zhong)的(de)預(yu)算(suan)(suan)單價(jia)。例如：建筑工程(cheng)(cheng)(cheng)(cheng)預(yu)算(suan)(suan)定(ding)額中(zhong)的(de)某些工程(cheng)(cheng)(cheng)(cheng)細(xi)目(mu)已經包(bao)括(kuo)了(le)安(an)裝費(fei)(fei)或刷素(su)水(shui)泥漿一(yi)道(結(jie)合層)，計算(suan)(suan)工程(cheng)(cheng)(cheng)(cheng)量(liang)列工程(cheng)(cheng)(cheng)(cheng)細(xi)目(mu)時(shi)，也應包(bao)括(kuo)這(zhe)些內容。反之(zhi)，如果預(yu)算(suan)(suan)定(ding)額中(zhong)沒有包(bao)括(kuo)安(an)裝費(fei)(fei)或刷素(su)水(shui)泥漿一(yi)道，那么(me)在計算(suan)(suan)這(zhe)部(bu)分工程(cheng)(cheng)(cheng)(cheng)量(liang)時(shi)，就(jiu)應該(gai)另列項(xiang)目(mu)計算(suan)(suan)。

(2)計(ji)(ji)量(liang)(liang)單(dan)(dan)位(wei)必須一(yi)致。審(shen)核(he)工程量(liang)(liang)時，應注意審(shen)查施工圖(tu)列出的計(ji)(ji)量(liang)(liang)單(dan)(dan)位(wei)，是否(fou)與(yu)預(yu)(yu)(yu)算(suan)(suan)定(ding)額(e)中(zhong)的計(ji)(ji)量(liang)(liang)單(dan)(dan)位(wei)相一(yi)致，只(zhi)有(you)一(yi)致才能套用預(yu)(yu)(yu)算(suan)(suan)定(ding)額(e)中(zhong)的預(yu)(yu)(yu)算(suan)(suan)單(dan)(dan)價。例如：電(dian)氣設備安(an)裝工程預(yu)(yu)(yu)算(suan)(suan)定(ding)額(e)中(zhong)的計(ji)(ji)量(liang)(liang)單(dan)(dan)位(wei)，有(you)些(xie)(xie)(xie)用“臺”，有(you)些(xie)(xie)(xie)用“組”(每三項(xiang)為一(yi)組);管(guan)道安(an)裝工程預(yu)(yu)(yu)算(suan)(suan)定(ding)額(e)中(zhong)的計(ji)(ji)量(liang)(liang)單(dan)(dan)位(wei)，有(you)些(xie)(xie)(xie)工程細目用“10m”,?有(you)些(xie)(xie)(xie)細目用“100m”等.這些(xie)(xie)(xie)都應該注意分清，以免由于計(ji)(ji)量(liang)(liang)單(dan)(dan)位(wei)搞錯而影(ying)響工程量(liang)(liang)的準確性。

工(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)的(de)(de)(de)(de)(de)審(shen)(shen)(shen)(shen)(shen)核(he)方法(fa)很多，最常用(yong)的(de)(de)(de)(de)(de)有經驗(yan)審(shen)(shen)(shen)(shen)(shen)查(cha)(cha)(cha)(cha)法(fa)、重(zhong)(zhong)(zhong)點(dian)(dian)審(shen)(shen)(shen)(shen)(shen)查(cha)(cha)(cha)(cha)法(fa)、全面(mian)審(shen)(shen)(shen)(shen)(shen)查(cha)(cha)(cha)(cha)法(fa)。經驗(yan)審(shen)(shen)(shen)(shen)(shen)查(cha)(cha)(cha)(cha)法(fa)是(shi)根據以往的(de)(de)(de)(de)(de)實(shi)踐經驗(yan)審(shen)(shen)(shen)(shen)(shen)查(cha)(cha)(cha)(cha)容(rong)(rong)易出(chu)錯的(de)(de)(de)(de)(de)那部(bu)分工(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)。例如(ru)：運用(yong)經驗(yan)審(shen)(shen)(shen)(shen)(shen)查(cha)(cha)(cha)(cha)法(fa)審(shen)(shen)(shen)(shen)(shen)核(he)土(tu)建工(gong)程(cheng)(cheng)(cheng)(cheng)結(jie)算(suan)中砌(qi)磚(zhuan)(zhuan)(zhuan)墻(qiang)(qiang)的(de)(de)(de)(de)(de)工(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)，要注意(yi)按規定扣(kou)除的(de)(de)(de)(de)(de)門窗洞(dong)(dong)口(kou)和預制(zhi)構(gou)(gou)件等(deng)所占(zhan)砌(qi)體的(de)(de)(de)(de)(de)體積(ji)。這里容(rong)(rong)易產(chan)生(sheng)差錯的(de)(de)(de)(de)(de)有兩處：一(yi)(yi)(yi)是(shi)有的(de)(de)(de)(de)(de)工(gong)程(cheng)(cheng)(cheng)(cheng)結(jie)算(suan)不(bu)是(shi)按規定扣(kou)除各門窗外圍面(mian)積(ji)所占(zhan)的(de)(de)(de)(de)(de)砌(qi)墻(qiang)(qiang)體積(ji)。由于門窗外圍面(mian)積(ji)小(xiao)于相(xiang)應(ying)的(de)(de)(de)(de)(de)洞(dong)(dong)口(kou)面(mian)積(ji)，因而(er)多扣(kou)除了門窗的(de)(de)(de)(de)(de)占(zhan)墻(qiang)(qiang)體積(ji)，少算(suan)了砌(qi)磚(zhuan)(zhuan)(zhuan)墻(qiang)(qiang)的(de)(de)(de)(de)(de)工(gong)程(cheng)(cheng)(cheng)(cheng)量(liang);二是(shi)有的(de)(de)(de)(de)(de)工(gong)程(cheng)(cheng)(cheng)(cheng)結(jie)算(suan)，往往忘記扣(kou)除陽臺、雨(yu)蓬梁所占(zhan)的(de)(de)(de)(de)(de)體積(ji)，結(jie)果(guo)多算(suan)了砌(qi)磚(zhuan)(zhuan)(zhuan)墻(qiang)(qiang)的(de)(de)(de)(de)(de)工(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)。重(zhong)(zhong)(zhong)點(dian)(dian)審(shen)(shen)(shen)(shen)(shen)查(cha)(cha)(cha)(cha)法(fa)是(shi)抓(zhua)住工(gong)程(cheng)(cheng)(cheng)(cheng)結(jie)算(suan)中工(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)大的(de)(de)(de)(de)(de)或造價較(jiao)高的(de)(de)(de)(de)(de)項目進行重(zhong)(zhong)(zhong)點(dian)(dian)審(shen)(shen)(shen)(shen)(shen)查(cha)(cha)(cha)(cha)。例如(ru)：運用(yong)重(zhong)(zhong)(zhong)點(dian)(dian)審(shen)(shen)(shen)(shen)(shen)查(cha)(cha)(cha)(cha)法(fa)審(shen)(shen)(shen)(shen)(shen)核(he)土(tu)建工(gong)程(cheng)(cheng)(cheng)(cheng)結(jie)算(suan)的(de)(de)(de)(de)(de)工(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)，應(ying)該(gai)是(shi)什么結(jie)構(gou)(gou)，就重(zhong)(zhong)(zhong)點(dian)(dian)審(shen)(shen)(shen)(shen)(shen)核(he)什么。磚(zhuan)(zhuan)(zhuan)墻(qiang)(qiang)金屬(shu)屋(wu)架(jia)的(de)(de)(de)(de)(de)單層建筑(zhu)應(ying)重(zhong)(zhong)(zhong)點(dian)(dian)審(shen)(shen)(shen)(shen)(shen)核(he)砌(qi)磚(zhuan)(zhuan)(zhuan)工(gong)程(cheng)(cheng)(cheng)(cheng)和金屬(shu)結(jie)構(gou)(gou)工(gong)程(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)工(gong)程(cheng)(cheng)(cheng)(cheng)量(liang);磚(zhuan)(zhuan)(zhuan)混(hun)結(jie)構(gou)(gou)應(ying)重(zhong)(zhong)(zhong)點(dian)(dian)審(shen)(shen)(shen)(shen)(shen)核(he)砌(qi)磚(zhuan)(zhuan)(zhuan)工(gong)程(cheng)(cheng)(cheng)(cheng)和鋼筋(jin)混(hun)凝(ning)土(tu)工(gong)程(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)工(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)。全面(mian)審(shen)(shen)(shen)(shen)(shen)查(cha)(cha)(cha)(cha)法(fa)是(shi)面(mian)面(mian)俱到，逐項檢(jian)查(cha)(cha)(cha)(cha)，一(yi)(yi)(yi)絲不(bu)茍，較(jiao)為費時(shi)(shi)的(de)(de)(de)(de)(de)一(yi)(yi)(yi)種(zhong)審(shen)(shen)(shen)(shen)(shen)查(cha)(cha)(cha)(cha)方法(fa)。當時(shi)(shi)間緊，規模(mo)大，結(jie)算(suan)編制(zhi)質量(liang)較(jiao)好時(shi)(shi)，一(yi)(yi)(yi)般(ban)可采(cai)用(yong)經驗(yan)法(fa)與(yu)重(zhong)(zhong)(zhong)點(dian)(dian)法(fa)相(xiang)結(jie)合的(de)(de)(de)(de)(de)審(shen)(shen)(shen)(shen)(shen)查(cha)(cha)(cha)(cha)方法(fa);若結(jie)算(suan)編制(zhi)質量(liang)較(jiao)差，則(ze)宜采(cai)用(yong)全面(mian)審(shen)(shen)(shen)(shen)(shen)查(cha)(cha)(cha)(cha)法(fa)。

4.9 定額子目選(套(tao))用(yong)的審核

定(ding)(ding)額(e)子目選(套(tao)(tao)(tao))用(yong)(yong)審(shen)(shen)查(cha)，是(shi)(shi)審(shen)(shen)查(cha)工(gong)(gong)(gong)程(cheng)(cheng)結算選用(yong)(yong)的(de)定(ding)(ding)額(e)子目與該工(gong)(gong)(gong)程(cheng)(cheng)各(ge)分部分項工(gong)(gong)(gong)程(cheng)(cheng)特(te)征是(shi)(shi)否(fou)(fou)一(yi)致，代(dai)換是(shi)(shi)否(fou)(fou)合理(li)(li)，有無(wu)高(gao)套(tao)(tao)(tao)、錯套(tao)(tao)(tao)、重套(tao)(tao)(tao)的(de)現象。對(dui)(dui)于一(yi)個工(gong)(gong)(gong)程(cheng)(cheng)項目應(ying)該套(tao)(tao)(tao)用(yong)(yong)哪一(yi)個子目，有時可能產生很(hen)大爭議，特(te)別(bie)是(shi)(shi)對(dui)(dui)一(yi)些(xie)模棱(leng)兩可的(de)子目單價，施工(gong)(gong)(gong)單位常用(yong)(yong)的(de)辦法是(shi)(shi)就(jiu)高(gao)不就(jiu)低地選套(tao)(tao)(tao)子目單價。在工(gong)(gong)(gong)程(cheng)(cheng)結算中，同類(lei)工(gong)(gong)(gong)程(cheng)(cheng)量套(tao)(tao)(tao)入基(ji)價高(gao)或基(ji)價低的(de)定(ding)(ding)額(e)子目的(de)現象時有發(fa)生，因(yin)此，審(shen)(shen)核人員(yuan)應(ying)對(dui)(dui)定(ding)(ding)額(e)子目選(套(tao)(tao)(tao))用(yong)(yong)是(shi)(shi)否(fou)(fou)正確(que)進行認真的(de)審(shen)(shen)核。對(dui)(dui)定(ding)(ding)額(e)子目選(套(tao)(tao)(tao))用(yong)(yong)的(de)審(shen)(shen)核，一(yi)要注意看(kan)定(ding)(ding)額(e)子目所包含的(de)工(gong)(gong)(gong)作內(nei)容;二要注意看(kan)各(ge)章(zhang)節定(ding)(ding)額(e)的(de)編制(zhi)說明，熟(shu)悉定(ding)(ding)額(e)中同類(lei)工(gong)(gong)(gong)程(cheng)(cheng)的(de)子目套(tao)(tao)(tao)用(yong)(yong)的(de)界限(xian)，力求做到公正、合理(li)(li)。

4.10 材料價格和價差(cha)調整的(de)審(shen)核

隨著市場(chang)(chang)經濟的(de)深(shen)(shen)入發展，建材(cai)市場(chang)(chang)上(shang)材(cai)料價格差別(bie)較(jiao)大，如建設單位(wei)委托施(shi)工單位(wei)代辦采購，卻(que)忽視了(le)市場(chang)(chang)價格的(de)調研(yan)，必(bi)將為施(shi)工單位(wei)進(jin)行(xing)實價虛報創造有利條件。因此(ci)審核人(ren)員必(bi)須深(shen)(shen)入實際，進(jin)行(xing)市場(chang)(chang)調研(yan)，合理確定材(cai)料價格。

材(cai)料價(jia)格的(de)取定及(ji)材(cai)料價(jia)差的(de)計算(suan)是否正確，對工(gong)(gong)程(cheng)造(zao)價(jia)的(de)影響是很大的(de)，在工(gong)(gong)程(cheng)結算(suan)審(shen)核中不容忽視。審(shen)核重點(dian)在：

(1)安裝工(gong)程材料(liao)(liao)的(de)(de)規(gui)格、型(xing)號和數量是(shi)否(fou)按(an)設計(ji)施工(gong)圖規(gui)定，建筑工(gong)程材料(liao)(liao)的(de)(de)數量是(shi)否(fou)按(an)定額工(gong)料(liao)(liao)分析(xi)出來的(de)(de)材料(liao)(liao)數量計(ji)取;

(2)材料預(yu)算價(jia)格是(shi)否按(an)規定(ding)計取;

(3)材(cai)料(liao)(liao)(liao)(liao)市(shi)(shi)(shi)場(chang)價(jia)格的(de)取(qu)定是否(fou)(fou)符合當時的(de)市(shi)(shi)(shi)場(chang)行情，其中(zhong)應(ying)特別(bie)注意審(shen)核：一是當地定額站(zhan)公布的(de)材(cai)料(liao)(liao)(liao)(liao)市(shi)(shi)(shi)場(chang)預算(suan)(suan)價(jia)格，是否(fou)(fou)已包含安裝費、管(guan)理費等費用(yong)(yong)(如2005年第8期(qi)(qi)《杭州建設工(gong)(gong)(gong)程造價(jia)信(xin)(xin)息(xi)》所列(lie)的(de)杭州市(shi)(shi)(shi)商品砼混(hun)凝土市(shi)(shi)(shi)場(chang)預算(suan)(suan)價(jia)格為(wei)246元(yuan)/立米，已包括了運(yun)費、泵送費、輸送接管(guan)費和(he)稅金(jin))，若(ruo)包括，則(ze)不應(ying)再另外(wai)計(ji)(ji)(ji)(ji)取(qu)任何(he)其他費用(yong)(yong);二是建設工(gong)(gong)(gong)程復雜、施(shi)(shi)工(gong)(gong)(gong)期(qi)(qi)長，材(cai)料(liao)(liao)(liao)(liao)的(de)價(jia)格隨著市(shi)(shi)(shi)場(chang)供求情況而波(bo)動較大時，審(shen)核人員應(ying)認真(zhen)審(shen)核工(gong)(gong)(gong)程結算(suan)(suan)中(zhong)材(cai)料(liao)(liao)(liao)(liao)市(shi)(shi)(shi)場(chang)價(jia)格的(de)取(qu)定，是否(fou)(fou)按(an)施(shi)(shi)工(gong)(gong)(gong)階段(duan)或(huo)進(jin)料(liao)(liao)(liao)(liao)情況綜合加權(quan)平(ping)均計(ji)(ji)(ji)(ji)算(suan)(suan)。例如：某220KV變電站(zhan)建筑工(gong)(gong)(gong)程工(gong)(gong)(gong)期(qi)(qi)為(wei)10個月(yue)，施(shi)(shi)工(gong)(gong)(gong)時間為(wei)2004年1月(yue)1日(ri)至10月(yue)30日(ri)，實(shi)際(ji)進(jin)料(liao)(liao)(liao)(liao)情況為(wei)1～6月(yue)進(jin)料(liao)(liao)(liao)(liao)60%，7～10月(yue)進(jin)料(liao)(liao)(liao)(liao)40%，若(ruo)按(an)1～10月(yue)市(shi)(shi)(shi)場(chang)信(xin)(xin)息(xi)價(jia)加權(quan)平(ping)均計(ji)(ji)(ji)(ji)算(suan)(suan)，水泥(ni)為(wei)346元(yuan)/噸(dun)，若(ruo)只按(an)1～2月(yue)市(shi)(shi)(shi)場(chang)信(xin)(xin)息(xi)價(jia)計(ji)(ji)(ji)(ji)取(qu)，水泥(ni)為(wei)374元(yuan)/噸(dun)，每噸(dun)水泥(ni)市(shi)(shi)(shi)場(chang)價(jia)格增(zeng)加了28元(yuan)，該工(gong)(gong)(gong)程水泥(ni)總量為(wei)2650噸(dun)，則(ze)水泥(ni)材(cai)料(liao)(liao)(liao)(liao)價(jia)格價(jia)差(cha)多計(ji)(ji)(ji)(ji)了7.42萬(wan)元(yuan)。

4.11 取費(fei)及執行文件的審核(he)

取費(fei)標(biao)準(zhun)是(shi)否符(fu)合定額及當地(di)主管部門(men)下達的(de)文件規定，其它(ta)費(fei)用的(de)計算(suan)是(shi)否符(fu)合雙方簽訂的(de)工(gong)程(cheng)合同(tong)的(de)有關內容(如工(gong)期獎、搶工(gong)費(fei)、措(cuo)施費(fei)、優(you)良獎等)，各(ge)種(zhong)計算(suan)方法和(he)標(biao)準(zhun)都要進(jin)行認真審查，防止多(duo)(duo)支多(duo)(duo)付。

我們對取(qu)費(fei)(fei)(fei)及執(zhi)行文件的(de)(de)(de)審核，應(ying)注意(yi)以下7個方面(mian)：一是(shi)(shi)(shi)(shi)費(fei)(fei)(fei)用(yong)(yong)定(ding)(ding)額(e)(e)與采用(yong)(yong)的(de)(de)(de)預(yu)(yu)算(suan)(suan)(suan)定(ding)(ding)額(e)(e)相配(pei)套(tao);二是(shi)(shi)(shi)(shi)取(qu)費(fei)(fei)(fei)標(biao)(biao)(biao)準(zhun)的(de)(de)(de)取(qu)定(ding)(ding)與地(di)(di)區(qu)(qu)分類及工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)類別是(shi)(shi)(shi)(shi)否(fou)(fou)相符(fu);三是(shi)(shi)(shi)(shi)取(qu)費(fei)(fei)(fei)基數(shu)是(shi)(shi)(shi)(shi)否(fou)(fou)正(zheng)確(que);四是(shi)(shi)(shi)(shi)按(an)規(gui)定(ding)(ding)有些(xie)簽證應(ying)放在獨立費(fei)(fei)(fei)中(zhong)的(de)(de)(de)費(fei)(fei)(fei)用(yong)(yong)，是(shi)(shi)(shi)(shi)否(fou)(fou)放在了定(ding)(ding)額(e)(e)直接費(fei)(fei)(fei)中(zhong)取(qu)費(fei)(fei)(fei)計(ji)(ji)算(suan)(suan)(suan);五是(shi)(shi)(shi)(shi)有否(fou)(fou)不該(gai)收(shou)取(qu)的(de)(de)(de)費(fei)(fei)(fei)率照收(shou);六是(shi)(shi)(shi)(shi)其他費(fei)(fei)(fei)用(yong)(yong)的(de)(de)(de)計(ji)(ji)列是(shi)(shi)(shi)(shi)否(fou)(fou)有漏項;七是(shi)(shi)(shi)(shi)結(jie)算(suan)(suan)(suan)中(zhong)是(shi)(shi)(shi)(shi)否(fou)(fou)正(zheng)確(que)地(di)(di)按(an)國家或(huo)地(di)(di)方有關調整文件規(gui)定(ding)(ding)收(shou)費(fei)(fei)(fei)。例如：當某工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)結(jie)算(suan)(suan)(suan)采用(yong)(yong)的(de)(de)(de)是(shi)(shi)(shi)(shi)1996年(nian)(nian)(nian)電(dian)(dian)力建(jian)設預(yu)(yu)算(suan)(suan)(suan)定(ding)(ding)額(e)(e)北京價(jia)目(mu)表時(shi)，則費(fei)(fei)(fei)用(yong)(yong)定(ding)(ding)額(e)(e)就(jiu)應(ying)配(pei)套(tao)執(zhi)行1997年(nian)(nian)(nian)電(dian)(dian)力工(gong)(gong)業部電(dian)(dian)建(jian)(1997)177號文《火電(dian)(dian)、送變電(dian)(dian)工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)建(jian)設預(yu)(yu)算(suan)(suan)(suan)費(fei)(fei)(fei)用(yong)(yong)構成及計(ji)(ji)算(suan)(suan)(suan)標(biao)(biao)(biao)準(zhun)》，而(er)不應(ying)執(zhi)行1994年(nian)(nian)(nian)《浙江省建(jian)筑安(an)裝工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)師綜合費(fei)(fei)(fei)用(yong)(yong)定(ding)(ding)額(e)(e)》;工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)給(gei)足了預(yu)(yu)付款，在編(bian)制(zhi)結(jie)算(suan)(suan)(suan)時(shi)就(jiu)不能(neng)再(zai)計(ji)(ji)財務費(fei)(fei)(fei)用(yong)(yong)(流動資(zi)金(jin)貸(dai)款利息);屬于建(jian)筑工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)項目(mu)(如變電(dian)(dian)站的(de)(de)(de)構支架組立工(gong)(gong)程(cheng)(cheng)(cheng)(cheng))應(ying)套(tao)建(jian)筑工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)取(qu)費(fei)(fei)(fei)標(biao)(biao)(biao)準(zhun)，而(er)不應(ying)套(tao)安(an)裝工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)取(qu)費(fei)(fei)(fei)標(biao)(biao)(biao)準(zhun);屬于二類地(di)(di)區(qu)(qu)(如廣(guang)西)的(de)(de)(de)工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)不應(ying)套(tao)三類地(di)(di)區(qu)(qu)(如遼寧省)的(de)(de)(de)取(qu)費(fei)(fei)(fei)標(biao)(biao)(biao)準(zhun);在編(bian)制(zhi)工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)結(jie)算(suan)(suan)(suan)時(shi)應(ying)正(zheng)確(que)執(zhi)行，只有這樣(yang)，工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)結(jie)算(suan)(suan)(suan)才(cai)能(neng)做到正(zheng)確(que)。

4.12 現場簽證的審核(he)

現場(chang)簽證是在(zai)施工(gong)(gong)(gong)全過程中因各種(zhong)原因產生(sheng)調整的工(gong)(gong)(gong)程量(liang)和材(cai)料差價，一般施工(gong)(gong)(gong)單位(wei)編制(zhi)工(gong)(gong)(gong)程結算時(shi)往往多計(ji)(ji)取(qu)調增項目的內(nei)(nei)容(rong)，少(shao)計(ji)(ji)或不計(ji)(ji)取(qu)調減項目的內(nei)(nei)容(rong)。例如，原設(she)(she)計(ji)(ji)某一項目為(wei)磚(zhuan)砌墻(qiang)體，后因需(xu)要，結構修(xiu)改(gai)為(wei)混(hun)凝土墻(qiang)體，但施工(gong)(gong)(gong)單位(wei)在(zai)編制(zhi)工(gong)(gong)(gong)程結算時(shi)只(zhi)計(ji)(ji)取(qu)增加混(hun)凝土工(gong)(gong)(gong)程量(liang)，不扣除(chu)原設(she)(she)計(ji)(ji)而(er)實際未做的磚(zhuan)砌部分工(gong)(gong)(gong)程量(liang)。因此，對簽證項目的審(shen)查不可忽視。

現(xian)場(chang)簽證(zheng)記錄(lu)是(shi)(shi)工(gong)(gong)(gong)(gong)(gong)程(cheng)結算(suan)的依據之一(yi)，它(ta)在施(shi)工(gong)(gong)(gong)(gong)(gong)過(guo)程(cheng)中(zhong)是(shi)(shi)甲乙雙方認(ren)可的工(gong)(gong)(gong)(gong)(gong)程(cheng)實際變更記錄(lu)，施(shi)工(gong)(gong)(gong)(gong)(gong)圖預算(suan)未包括(kuo)，工(gong)(gong)(gong)(gong)(gong)程(cheng)承包合同的條(tiao)款中(zhong)未直(zhi)接反映出來(lai)的內(nei)容等，它(ta)沒有規律性(xing)和一(yi)定(ding)的形式，編成(cheng)(cheng)(cheng)補充定(ding)額或套預算(suan)定(ding)額，便構(gou)成(cheng)(cheng)(cheng)了施(shi)工(gong)(gong)(gong)(gong)(gong)單(dan)位進行施(shi)工(gong)(gong)(gong)(gong)(gong)活(huo)動的基本內(nei)容，而(er)且(qie)直(zhi)接與(yu)施(shi)工(gong)(gong)(gong)(gong)(gong)企(qi)業成(cheng)(cheng)(cheng)本和費用開支(zhi)密切相關。加強現(xian)場(chang)簽證(zheng)的管(guan)理(li)，是(shi)(shi)施(shi)工(gong)(gong)(gong)(gong)(gong)單(dan)位和建(jian)設單(dan)位經濟管(guan)理(li)工(gong)(gong)(gong)(gong)(gong)作不可忽視的重要環節(jie)。

在工(gong)程結算中(zhong)，審核人員(yuan)對現場簽證應(ying)著重審核以下幾點(dian)：

(1)由(you)于有的(de)(de)(de)(de)(de)(de)(de)建設(she)(she)單(dan)位(wei)(wei)駐(zhu)工(gong)(gong)地代表對工(gong)(gong)程(cheng)(cheng)結算(suan)和(he)有關(guan)(guan)經濟管理(li)的(de)(de)(de)(de)(de)(de)(de)規(gui)定(ding)(ding)(ding)不熟悉，有的(de)(de)(de)(de)(de)(de)(de)施(shi)工(gong)(gong)單(dan)位(wei)(wei)有意扭(niu)曲預(yu)算(suan)定(ding)(ding)(ding)額及其有關(guan)(guan)規(gui)定(ding)(ding)(ding)中的(de)(de)(de)(de)(de)(de)(de)詞意或界(jie)限(xian)含義(yi)的(de)(de)(de)(de)(de)(de)(de)理(li)解，造成不該簽(qian)的(de)(de)(de)(de)(de)(de)(de)項(xiang)目(mu)盲(mang)目(mu)簽(qian)證(zheng)。因而，應認真審(shen)查工(gong)(gong)程(cheng)(cheng)現(xian)場簽(qian)證(zheng)的(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)作內容(rong)是(shi)否(fou)已(yi)包括在(zai)預(yu)算(suan)定(ding)(ding)(ding)額內，凡(fan)是(shi)定(ding)(ding)(ding)額中已(yi)有明確(que)規(gui)定(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)項(xiang)目(mu)，不得(de)計算(suan)現(xian)場簽(qian)證(zheng)費(fei)用(yong)(yong)(yong)。例如：工(gong)(gong)程(cheng)(cheng)開工(gong)(gong)后(hou)設(she)(she)計變更的(de)(de)(de)(de)(de)(de)(de)損(sun)失和(he)施(shi)工(gong)(gong)圖(tu)(tu)錯誤(wu)引(yin)起的(de)(de)(de)(de)(de)(de)(de)損(sun)失;停電(dian)，停水損(sun)失，由(you)甲方責任(ren)造成的(de)(de)(de)(de)(de)(de)(de)，超(chao)過定(ding)(ding)(ding)額規(gui)定(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)范(fan)圍;由(you)于設(she)(she)計或甲方供(gong)應的(de)(de)(de)(de)(de)(de)(de)設(she)(she)備、材料的(de)(de)(de)(de)(de)(de)(de)原因而造成的(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)程(cheng)(cheng)返工(gong)(gong);受(shou)自然災害引(yin)起的(de)(de)(de)(de)(de)(de)(de)損(sun)失，如暴雨、大水、風暴等自然災害使工(gong)(gong)程(cheng)(cheng)受(shou)損(sun);夜間(jian)施(shi)工(gong)(gong)記錄或甲方要求(qiu)趕工(gong)(gong);地下(xia)障礙物的(de)(de)(de)(de)(de)(de)(de)處理(li);由(you)于資金不到位(wei)(wei)，長時間(jian)停工(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)損(sun)失;材料代用(yong)(yong)(yong)及現(xian)場臨時修(xiu)改，已(yi)征得(de)對方同意后(hou)所發(fa)生的(de)(de)(de)(de)(de)(de)(de)費(fei)用(yong)(yong)(yong);定(ding)(ding)(ding)額外用(yong)(yong)(yong)工(gong)(gong)用(yong)(yong)(yong)料，如在(zai)墻壁(bi)和(he)樓板上人(ren)工(gong)(gong)鑿洞等均不包括在(zai)施(shi)工(gong)(gong)圖(tu)(tu)預(yu)算(suan)內，可計算(suan)現(xian)場簽(qian)證(zheng)費(fei)用(yong)(yong)(yong)。否(fou)則(ze)，審(shen)核人(ren)員(yuan)應嚴格(ge)把關(guan)(guan)，將(jiang)不符合(he)規(gui)定(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)現(xian)場簽(qian)證(zheng)費(fei)用(yong)(yong)(yong)堅決核減，從而確(que)保(bao)工(gong)(gong)程(cheng)(cheng)結算(suan)中現(xian)場簽(qian)證(zheng)費(fei)用(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)真實性。

(2)現場簽證內(nei)容(rong)、項目(mu)要清楚，只有金額，沒有工(gong)程(cheng)內(nei)容(rong)和數量，手(shou)續不完備的(de)簽證，不能(neng)作(zuo)為工(gong)程(cheng)結算的(de)憑(ping)證。

(3)人工、材料、機械使用量以及(ji)單價(jia)的(de)確(que)定要甲乙雙(shuang)方(fang)協(xie)商確(que)定。

(4)凡(fan)現場簽證必須具備甲(jia)方(fang)駐工(gong)地代(dai)表和施工(gong)單位現場負責人雙方(fang)簽字或蓋章(zhang)，口頭承諾(nuo)不能作為(wei)結算的依據。

第五章 結束語

竣工結(jie)(jie)算(suan)(suan)是工程造價(jia)控制(zhi)(zhi)的(de)(de)(de)最(zui)后一關，若(ruo)不(bu)(bu)能嚴格把關將會造成不(bu)(bu)可挽(wan)回的(de)(de)(de)損失。這是一項細致具體的(de)(de)(de)工作，計算(suan)(suan)時要(yao)認真、細致、不(bu)(bu)少算(suan)(suan)、不(bu)(bu)漏算(suan)(suan)。同時要(yao)尊重實際，不(bu)(bu)多算(suan)(suan)，不(bu)(bu)高估冒算(suan)(suan)，不(bu)(bu)存僥幸(xing)心(xin)理。編制(zhi)(zhi)時，不(bu)(bu)依編制(zhi)(zhi)對(dui)象與自己親、熟(shu)、好(hao)(hao)、壞而(er)因人而(er)異。要(yao)服從道理，不(bu)(bu)固執(zhi)己見，保(bao)持(chi)良(liang)(liang)好(hao)(hao)的(de)(de)(de)職業道德(de)與自身信譽。在以(yi)上基礎上保(bao)證”量”與“價(jia)”的(de)(de)(de)準確合理，做好(hao)(hao)工程結(jie)(jie)算(suan)(suan)，去虛存實，促使竣工結(jie)(jie)算(suan)(suan)的(de)(de)(de)良(liang)(liang)性循環。