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近年来,不少施工单位编制的工程决算含有“水份”。某审计事务所受托对120项基建工程项目进行审计,发现施工单位原报工程决算总额为8373.6万元,审计后核减了847.56万元,核减率10.12％(个别项目的核减率达79.23％)。施工单位高估冒算的手法很多,归纳起来主要有:(1)虚立分项工程,扩大或重复工程量。如某旌工单位承接某水电队管道工程,竣工后报出的工程造价为28.6万元,水电队认为太高,双方发生争议。经审计,工
In recent years, many construction units have final accounts containing “water”. An auditing firm was entrusted to conduct audits on 120 infrastructure projects. It was found that the construction unit’s original project final accounts totaled 83.736 million yuan. After auditing, it reduced 8.4756 million yuan and the core reduction rate was 10.12% (the reduction rate of individual projects was 79.23%). Construction units overestimate the number of tricks calculated, summed up the main: (1) the establishment of sub-projects, to expand or repeat the project. If a unit of Jingmen undertakes certain hydropower pipeline project, the construction cost quoted after construction will be 286,000 yuan. The hydropower team thinks it is too high and the parties dispute. Audited, workers