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所谓工程签证是指发承包双方在施工过程中,按照合同约定对施工过程发生的与设计图纸、施工方案、施工背景不一致的项目进行的费用或工期调整。是双方意思表示一致的补充协议,与施工合同有着等同的效力,手续完备的签证完全可作为工程结算增减工程造价的凭据。签于工程项目规模大、周期长,施工合同不可能对未来整个施工期可能发生的情况都作出预见和约定,因此,现场签证费用就在结算价款中占据相当大的比例,所以加强签证管理,对于提高项目的投资效益和保证审计结论客观就具有重要的现实意义。
The so-called project visa refers to the two sides in the construction process, according to the contract on the construction process occurred with the design drawings, construction programs, the construction background is inconsistent projects cost or duration adjustment. It is a supplementary agreement that both parties agree to have the same meaning and has the same effect as the construction contract. The complete visa can be used as the proof of the construction settlement project cost. Signed in the project of large scale and long period, the construction contract can not predict the future construction period may be expected and agreed that the on-site visa fees account for a large proportion of the settlement price, so to strengthen visa management, It is of great practical significance to improve the investment returns of the project and to ensure the objective conclusion of the audit.