1、施工階段工程造價(jià)全過(guò)程跟蹤審計(jì)實(shí)施方案一、服務(wù)內(nèi)容目前該項(xiàng)目前期工作正在進(jìn)行，施工招標(biāo)、合同簽定 已經(jīng)結(jié)束，近期將正式進(jìn)入開(kāi)工建設(shè)階段。我方的主要服 務(wù)內(nèi)容是負(fù)責(zé)對(duì)工程實(shí)施過(guò)程及竣工后結(jié)算進(jìn)行全過(guò)程造 價(jià)跟蹤審計(jì)，為建設(shè)單位合理使用資金提供技術(shù)支持與服 務(wù)。二、服務(wù)機(jī)構(gòu)設(shè)置及運(yùn)作項(xiàng)目組人員安排：本項(xiàng)目由具有造價(jià)師職業(yè)資格的人員 組成，項(xiàng)目總負(fù)責(zé)人為 。跟蹤服務(wù)小組成員（駐 場(chǎng)）,結(jié)算小組人員成員（駐場(chǎng)） 。項(xiàng)目組 成員均從事相關(guān)專業(yè)多年，具有豐富的理論及實(shí)踐經(jīng)驗(yàn)。公司承若在整個(gè)工作期間保持審計(jì)人員的穩(wěn)定性，并可 根據(jù)工作需要及委托方的要求及時(shí)增派人員，以保證審計(jì) 的實(shí)效及質(zhì)量。項(xiàng)目組成員配備筆

2、記本電腦及必備的辦公軟硬件設(shè)施， 以確保審計(jì)工作順利開(kāi)展。三、主要工作1、對(duì)業(yè)主、施工單位、監(jiān)理單位的各項(xiàng)內(nèi)控制度提由 合理化建議和意見(jiàn)，完善建設(shè)項(xiàng)目現(xiàn)場(chǎng)管理制度，如工程 簽證管理、材料設(shè)備采購(gòu)、價(jià)格控制、驗(yàn)收、領(lǐng)用、清點(diǎn)，In 2016CountyEconomicworkshop S hang ofspe ech comra de are:thiscounty economicwork shop ofmain ta skis,fullim plement impl ementationCe ntral,and provi nci al, andmuni cipal economicwork

3、shopa nd provincepartymainleaders seminarspirit, recalle d summary results, a nalysisjudge situation, arrangements de ployment newa nnualfocusw ork task, mobilization County upperand lower furthergra sp newnormal,implementation new concept,temper newstyle, show ne was,str uggled to a dvance Countyec

4、onomicsocialtra nsformationupgra descience development.Foll owi ng,told foura a spects of probl em: a,and full certainlyresult s,effectivefirmtransformation upgradeofconfidenceand determi nation2015,face macr oeconomicdow n pressure conti nue d increase dofsevere situati on a nd difficult heavy ofre

5、formdevelopmenttask,County uppera ndlowertightat Centraland pr ovinces ser es major decision de ployme nt,firmly graspstabilityin theseeking into t otaltone ,activeadapted economi cdevel opme nt new normal,focused focus field,fullworkstorming, Countyeconomic soci al devel opme nt renderingout contra

6、riantogood,a nd sta bility int he ha s into,a ndmore poi nts breakt hrough,a ndOverallagood trend. One iscloselylinkedtothe transformationandupgradi ngofthe global, compre hensive e conomic power significa ntly.A ccurately gaugethe ma crosit uationand based onrealcompre hensive pla n,strongly pr omo

7、te thesustai nedand healthydevelopmentofeconomy andsociety. Proje ctsupportca pacityi ncrea sed sig nifica ntly.A dhere t othe inside and out sidesimultane ously, build,impl ementationof nati onala nd provincialinve stmentof 625 milli on Yuan,forState oneortwo, three ,fouror fivespecifi cbond f unds

8、 and localrepla ceme nt bondfunds of 554 million Yuan,forthestarting year of key construction pr oje cts ha s laida soli dfoundati on.In particularthe nationalcirculare conomydemonstrationcounties and .two State -levelpi lotpr oject ofecological demonstrationCounty proje ctplatforms settled i njingc

9、huan,Z huJiaJia n constr ucti on ofthe reserv oirbega n,ha ndi cap reservoir s,Li u Lihe re servoir preparat4i onw orkgoe s well,take solid steps forcomprehensiveutilizati on ofwater resource s;city gas station to speedupimplementat ion of thepr oject, I be camethe County'sfirstWe st-East gas pi

10、peline proje ctin t he surrounding area benefitfromthe County, major projects supporte d in crease dsig nificantl y.Overall well-offsoci etyconstantly consolidate 254the basi s.Battle victory i ndustrial development ast he primary taskof thewell -off,fruitproducti on suita blefor full coverageofthe

11、target will be realized,vegetabl e industry developmentareaextendi ng,farmingaqua culture changest hemome ntum ofthe show , "markets +enterpri se+ base +farmers" as t hey gradua llyintroduced mea sures significa ntly strengt hen standar dized ma nagement, i ndustry constantly consoli date

12、the basis andenri chi ng.Investmentattraction resultsconti nuet oexpand.Adheretot he softenvir onme ntofexcellencea nd impr ove thee nvironme nt areequally設(shè)計(jì)變更管理制度等。2、檢查該項(xiàng)目相關(guān)單位和部門的合同履行情況，檢查有無(wú)違法轉(zhuǎn)包、分包現(xiàn)象，重點(diǎn)檢查：工程進(jìn)度。合同實(shí)質(zhì)條款內(nèi)容發(fā)生變更時(shí)有無(wú)及時(shí)簽訂補(bǔ)充合同。有無(wú)違法轉(zhuǎn)包、分包現(xiàn)象，檢查施工單位是否與合同單位一致。3、檢查項(xiàng)目概算執(zhí)行情況。4、積極配合業(yè)主，控制、優(yōu)化工程變更，根據(jù)工程用

13、途及市場(chǎng)行情，提出建設(shè)性的優(yōu)化方案。經(jīng)常深入施工現(xiàn)場(chǎng)，掌握工程進(jìn)展及變更的落實(shí)情況，為準(zhǔn)確計(jì)量掌握真實(shí)資料。檢查工程設(shè)計(jì)變更、施工現(xiàn)場(chǎng)簽證手續(xù)是否合理、及時(shí)、完整、真實(shí)。參與工程造價(jià)控制的有關(guān)會(huì)議，參加工地監(jiān)理例會(huì)，提出合理化建議，并收集整理相關(guān)會(huì)議記錄。適時(shí)對(duì)施工現(xiàn)場(chǎng)進(jìn)行查勘，核實(shí)有關(guān)設(shè)計(jì)變更及簽證，及時(shí)了解工程情況并進(jìn)行必要的拍照、攝像，留取證據(jù)，確保計(jì)量準(zhǔn)確和審核完整真實(shí)。5、做好隱蔽工程的查看和驗(yàn)收，涉及造價(jià)增減的，要做到圖片、文字資料齊全，及時(shí)辦理確認(rèn)手續(xù)并存檔。6、參與特殊材料、設(shè)備的定價(jià)工作，并提出合理化建議。7、負(fù)責(zé)對(duì)施工單位上報(bào)的已完成工作量月報(bào)進(jìn)行審 核，并提供當(dāng)月付款建議

14、書(shū)；嚴(yán)格控制管理工程進(jìn)度款支In 2016CountyEconomicworkshop S hang ofspe ech comra de are:thiscounty economicwork shop ofmain ta skis,fullim plement impl ementationCe ntral,and provi nci al, andmuni cipal economicwork shopa nd provincepartymainleaders seminarspirit , recalle d summary results, a nalysisjudge situat

15、ion, arrangements de ployment newa nnualfocusw ork task, mobilization County upperand lower furthergra sp newnormal,implementation new concept,temper newstyle, show ne was,str uggled to a dvance Cou ntyeconomicsocialtra nsformationupgra de science development.Foll owi ng,told foura a spects of probl

16、 em: a,and full certainlyresults,effectivefirm transformation upgradeofconfidenceand determi nation2015,face macr oeconomicdow n pressure conti nue d increase dofsevere situati on a nd difficult heavy ofreformdevelopmenttask,County uppera ndlowertightat Centraland pr ovinces seri es major decision d

17、e ployme nt,firmly graspstabilityin theseeking into t otaltone ,activeadapted economi cdevel opme nt new normal,focused focus field,fullwork storming, Countyeconomic soci al devel opme nt renderingout contrariantogood,a nd sta bility int he ha s into,a ndmore poi nts breakt hrough,a ndOverallagood t

18、rend. One iscloselylinkedt othe transformationandupgradi ngofthe global, compre hensive e conomic power significa ntly.A ccurately gaugethe ma crosit uationand based onrealcomprehensive pla n,strongly pr omote thesustai nedand healthydevelopmentofeconomy andsociety. Proje ctsupportca pacityi ncrea s

19、ed sig nifica ntly.A dhere t othe inside and out sidesimultane ously, build,impl ementationof nati onala nd provincialinve stmentof 625 milli on Yuan,forState oneortwo, three ,fouror fivespecifi cbond f unds and localrepla ceme nt bondfunds of 554 million Yuan,forthestarting year of key construction

20、 pr oje cts ha s laida soli dfoundati on.In particularthe nationalcirculare conomydemonstrationcounties and .two State -levelpi lotpr oject ofecological demonstrationCounty proje ctplatforms settled i njingchuan,Z huJiaJia n constr ucti on ofthe reserv oirbega n,ha ndi cap reservoir s,Li u Lihe re s

21、ervoir preparat4i onw orkgoe s well,take solid steps forcomprehensiveutilizati on ofwater resource s;city gas station to speedupimplementat ion of thepr oject, I be camethe County'sfirstWe st-East gas pipeline proje ctin t he surrounding area benefitfromthe County, major projects supporte d incr

22、ease dsig nificantl y.Overall well-offsoci etyconstantly consolidate 254the basi s.Battle victory i ndustrial development ast he primary taskof thewell -off,fruitproducti on suita blefor full coverageofthe target will be realized,vegetabl e industry developmentareaextendi ng,farmingaqua culture chan

23、gest hemome ntum ofthe show , "markets +enterpri se+ base +farmers" as t hey gradua llyintroduced mea sures significa ntly strengt hen standar dized ma nagement, i ndustry constantly consoli date the basis andenri chi ng.Investmentattraction resultsconti nuet oexpand.Adheretot he softenvir

24、 onme ntofexcellencea nd impr ove thee nvironme nt areequally付審核，堅(jiān)決杜絕工程款超付現(xiàn)象。8、按照合同約定，對(duì)索賠項(xiàng)目進(jìn)行審核，合理合法的確認(rèn)工程投資。各種確認(rèn)資料及時(shí)辦理，防止索賠事件的發(fā)生?，F(xiàn)場(chǎng)資料日清月結(jié)，為工程月報(bào)的編制及工程現(xiàn)場(chǎng)動(dòng)態(tài)成本控制分析提供準(zhǔn)確數(shù)據(jù)。9、負(fù)責(zé)向業(yè)主單位、施工單位、監(jiān)理單位宣傳跟蹤審計(jì)的程序、內(nèi)容及要求，最大限度地達(dá)到控制工程投資的目的。10、及時(shí)核定分階段完工的分部工程結(jié)算，提供完整結(jié)算報(bào)告。四、主要措施工程實(shí)施階段是整個(gè)項(xiàng)目建設(shè)過(guò)程中時(shí)間跨度最長(zhǎng)、變化最多的階段。為此我們將從以下幾個(gè)方面進(jìn)行審計(jì)

25、與控制：（一 ）、參與施工圖紙會(huì)審了解施工圖紙變更情況，做到心中有數(shù)，并對(duì)圖紙會(huì)審內(nèi)容進(jìn)行造價(jià)評(píng)估，對(duì)于其中不合理的內(nèi)容提出參考意見(jiàn)。（二 ）、對(duì)施工組織設(shè)計(jì)進(jìn)行評(píng)估對(duì)其中的主要施工方案進(jìn)行經(jīng)濟(jì)分析，查看有無(wú)因施工組織問(wèn)題而增加工程造價(jià)的內(nèi)容，并對(duì)一些施工進(jìn)度、工藝、方案提出合理化建議，進(jìn)一步優(yōu)化施工組織設(shè)計(jì)。In 2016CountyEconomicworkshop S hang ofspe ech comra de are:thiscounty economicwork shop ofmain ta skis,fullim plement impl ementationCe ntral,a

26、nd provi nci al, andmuni cipal economicwork shopa nd provincepartymainleaders seminarspirit , recalle d summary results, analysisjudge situation, arrangements de ployment newa nnualfocusw ork task, mobilization County upperand lower furthergra sp newnormal,implementation new concept,temper newstyle,

27、 show ne was,str uggled to a dvance Countyeconomicsocialtra nsformationupgra descience development.Foll owi ng,told foura a spects of probl em: a,and fullcertainlyresults,effectivefirmtransformation upgradeofconfidenceand determination2015,face macr oeconomicdown pressureconti nue d increase dofseve

28、re situati on a nd difficult heavy ofreformdevelopmenttask,County uppera ndlowertightat Centraland pr ovinces ser es major decision deployme nt,firmly graspstabilityin theseeking into t otaltone ,activeadapted economi cdevel opment newnormal,focused focus field,fullwork storming, Countyeconomic soci

29、al devel opme nt renderingout contrariantogood,and stability int he ha s into,a ndmore poi nts breakt hrough,a ndOverallagood trend. One iscloselylinkedt othe transformationandupgradi ngofthe global, compre hensive e conomic power significa ntly.A ccurately gaugethe ma crosit uationand based onrealc

30、ompre hensive pla n,strongly promote thesustainedand healthydevelopmentofeconomy andsociety. Proje ctsupportca pacityi ncrea sed sig nifica ntly.A dhere t othe inside andout sidesimultane ously, build,impl ementationof nati onala nd provincialinve stmentof 625 milli on Yuan,forState oneortwo, three

31、,fouror fivespecificbond funds and localrepla ceme nt bondfunds of 554 million Yuan,forthestarting year of key construction pr ojects ha s laida soli dfoundati on.In particularthe nationalcirculare conomydemonstrationcounties and .two State -levelpi lotpr oject ofecological demonstrationCounty proje

32、 ctplatforms settled i njingchuan,Z huJiaJia n constr ucti on ofthe reservoirbega n,ha ndi cap reservoir s,Li u Lihe re servoir preparat4i onw orkgoe s well,take solid steps forcomprehensiveutilizati on ofwater resources;city gas station to speedupimplementat ion of thepr oject, I be camethe County&

33、#39;sfirstWe st-East gas pipelineproje ctin t he surrounding areabenefitfromthe County, major projects supporte d in crease dsig nificantl y.Overall well-offsoci etyconstantly consolidate 254the basi s.Battle victory i ndustrial development ast he primary taskof thewell -off,fruitproducti on suita b

34、lefor full coverageofthe target will be realized,vegetabl e industry developmentareaextendi ng,farmingaqua culture changest hemome ntum ofthe show , "markets +enterpri se+ base +farmers" as t hey graduallyintroduced measures significa ntly strengt hen standar dized ma nagement, industry co

35、nstantly consolidate thebasis andenri chi ng.Investmentattraction resultsconti nuet oexpand.Adheretothe softenvir onme ntofexcellencea nd impr ove thee nvironme nt areequally（三 ）、工程進(jìn)度款支付控制根據(jù)工程進(jìn)度進(jìn)行工程計(jì)量，參與工程進(jìn)度款支付控制，協(xié)助業(yè)主審核工程進(jìn)度款并進(jìn)行簽證，及時(shí)向業(yè)主報(bào)告項(xiàng)目的資金使用情況。（四 ）、工程設(shè)計(jì)變更的審計(jì)與控制1、對(duì)擬進(jìn)行的工程設(shè)計(jì)變更進(jìn)行計(jì)量與評(píng)估，分析擬進(jìn)行的設(shè)計(jì)變更對(duì)造價(jià)的影

36、響，從多方案變更中優(yōu)選出實(shí)際可行、最經(jīng)濟(jì)合理的變更方案，并測(cè)算出設(shè)計(jì)變更可能造成的費(fèi)用上的增減。主要有以下幾種情況：A.對(duì)于確屬原設(shè)計(jì)不能保證質(zhì)量、設(shè)計(jì)遺漏和錯(cuò)誤以及與現(xiàn)場(chǎng)不符、無(wú)法施工非改不可的，應(yīng)按設(shè)計(jì)變更程序進(jìn)行。B.對(duì)于變更要求可能在技術(shù)經(jīng)濟(jì)上是合理的，也應(yīng)進(jìn)行全面評(píng)估，將變更以后產(chǎn)生的效益與現(xiàn)場(chǎng)變更引起施工單位的索賠所產(chǎn)生的損失加以比較，提出合理化建議。C.分析工程變更引起的造價(jià)增減幅度是否在控制范圍之內(nèi)，若確需變更而有可能超出控制范圍時(shí)，提醒業(yè)主注意。2、和業(yè)主以及監(jiān)理單位密切合作，盡量減少設(shè)計(jì)變更的發(fā)生，確需在施工中發(fā)生變更的，也要在施工之前變更，以避免索賠事件的發(fā)生。3、對(duì)設(shè)計(jì)

37、變更進(jìn)行現(xiàn)場(chǎng)監(jiān)督和重大事項(xiàng)記錄，并簡(jiǎn)要In 2016CountyEconomicworkshop S hang ofspe ech comra de are:thiscounty economicwork shop ofmain ta skis,fullim plement impl ementationCe ntral,and provi nci al, andmuni cipal economicwork shopa nd provincepartymainleaders seminarspirit, recalle d summary results, a nalysisjudge si

38、tuation, arrangements de ployment newa nnualfocusw ork task, mobilization County upperand lower furthergra sp newnormal,implementation new concept,temper newstyle, show ne was,str uggled to a dvance Cou ntyeconomicsocialtra nsformationupgra de science development.Foll owi ng,told foura a spects of p

39、robl em: a,and full certainlyresults,effectivefirm transformation upgradeofconfidenceand determination2015,face macroeconomicdow n pressure conti nue d increase dofsevere situati on a nd difficult heavy ofreformdevelopmenttask,County uppera ndlowertightat Centraland pr ovinces series major decision

40、deployme nt,firmly graspstabilityin theseeking into t otaltone ,activeadapted economi cdevel opme nt new normal,focused focus field,fullworkstorming, Countyeconomic soci al devel opme nt renderingout contrariantogood,andsta bility int he ha s into,a ndmore poi nts breakt hrough,a ndOverallagood tren

41、d. One iscloselylinkedtothe transformationandupgradi ngofthe global, compre hensive e conomic power significantly.A ccurately gaugethe ma crosit uationand based onrealcomprehensivepla n,strongly pr omote thesustai nedand healthydevelopmentofeconomy andsociety. Proje ctsupportca pacityi ncrea sed sig

42、 nifica ntly.A dhere t othe inside and out sidesimultane ously, build,impl ementationof nati onala nd provincialinve stmentof 625 million Yuan,forState oneortwo,three,fouror fivespecifi cbond f unds and localrepla ceme nt bondfunds of 554 million Yuan,forthestarting year of key construction pr oje c

43、ts ha s laida soli dfoundati on.In particularthenationalcirculareconomydemonstrationcountiesand .two State -levelpi lotpr oject ofecological demonstrationCounty proje ctplatforms settled i njingchuan,Z huJiaJia n constr ucti on ofthe reserv oirbega n,ha ndi cap reservoir s,Li u Lihe re servoir prepa

44、rat4i onw orkgoe s well,take solid steps forcomprehensiveutilizati on ofwater resource s;city gas station to speedupimplementat ion of thepr oject, I be camethe County'sfirstWe st-East gas pipelineproje ctin t he surrounding area benefitfromthe County, majorprojects supporte d increase dsig nifi

45、cantl y.Overall well-offsoci etyconstantly consolidate 254the basi s.Battle victory i ndustrial development ast he primary taskof thewell -off,fruitproducti on suita blefor full coverageofthe target will be realized,vegetabl e industrydevelopmentareaextendi ng,farmingaquaculture changest hemome ntum

46、 ofthe show , "markets +enterpri se+ base +farmers" as t hey gradua llyintroduced measures significa ntly strengt hen standar dized ma nagement,i ndustry constantly consoli date the basis andenri chi ng.Investmentattraction resultsconti nuet oexpand.Adheretot he softenvir onme ntofexcellen

47、cea nd impr ove thee nvironme nt areequally載明變更產(chǎn)生的原因、背景、變更產(chǎn)生的時(shí)間，參與人、工程部位、提出單位等。為竣工結(jié)算提供詳實(shí)可靠的資料。4、對(duì)設(shè)計(jì)變更實(shí)施過(guò)程進(jìn)行跟蹤，主要跟蹤以下三點(diǎn)：、設(shè)計(jì)變更是否已全部實(shí)施，若在設(shè)計(jì)圖已實(shí)施后，才發(fā)生變更，則計(jì)算因牽扯到按原圖施工的人工費(fèi)、材料費(fèi)及拆除費(fèi)等。若原設(shè)計(jì)圖沒(méi)有實(shí)施，則要扣除變更前部分內(nèi)容的費(fèi)用。、若發(fā)生拆除，已拆除的材料、設(shè)備或已加工好但未安裝的成品、半成品則要提請(qǐng)業(yè)主注意回收。、特別要提請(qǐng)業(yè)主注意，對(duì)于調(diào)減或取消項(xiàng)目也要簽署設(shè)計(jì)變更，以便在結(jié)算時(shí)扣除。5、對(duì)設(shè)計(jì)變更進(jìn)行分析，以便追究責(zé)任方的

48、責(zé)任?？赡艿那闆r有以下幾種：、若由于設(shè)計(jì)部門的錯(cuò)誤或缺陷造成的變更費(fèi)用以及采取的補(bǔ)救措施，如返修、加固、拆除等費(fèi)用，由造價(jià)工程師協(xié)同業(yè)主與設(shè)計(jì)單位協(xié)商是否索賠。、若由于監(jiān)理單位的失職或錯(cuò)誤指揮造成設(shè)計(jì)變更應(yīng)由監(jiān)理單位承擔(dān)一定費(fèi)用。、由于設(shè)備、材料供應(yīng)單位供應(yīng)的材料質(zhì)量不合格造成的費(fèi)用應(yīng)由設(shè)備供應(yīng)單位負(fù)責(zé)。、由于施工單位的原因、施工不當(dāng)或施工錯(cuò)誤，此變更費(fèi)用不予處理，由施工單位自負(fù)，若對(duì)工期、質(zhì)量、In 2016CountyEconomicworkshop S hang ofspe ech comra de are:thiscounty economicwork shop ofmain ta s

49、kis,fullim plement impl ementationCe ntral,and provi nci al, andmuni cipal economicwork shopa nd provincepartymainleaders seminarspirit , recalle d summary results, a nalysisjudge situation, arrangements de ployment newa nnualfocusw ork task, mobilization County upperand lower furthergra sp newnorma

50、l,implementation new concept,temper newstyle, show ne was,str uggled to a dvance Countyeconomicsocialtra nsformationupgra descience development.Foll owi ng,told foura a spects of probl em: a,and full certainlyresult s,effectivefirmtransformation upgradeofconfidenceand determi nation2015,face macr oe

51、conomicdow n pressure conti nue d increase dofsevere situati on a nd difficult heavy ofreformdevelopmenttask,County uppera ndlowertightat Centraland pr ovinces ser es major decision de ployme nt,firmly graspstabilityin theseeking into t otaltone ,activeadapted economi cdevel opme nt new normal,focus

52、ed focus field,fullwork storming, Countyeconomic soci al devel opme nt renderingout contrariantogood,a nd sta bility int he ha s into,a ndmore poi nts breakt hrough,a ndOverallagood trend. One iscloselylinkedt othe transformationandupgradi ngofthe global, compre hensive e conomic power significa ntl

53、y.A ccurately gaugethe ma crosit uationand based onrealcompre hensive pla n,strongly pr omote thesustai nedand healthydevelopmentofeconomy andsociety. Proje ctsupportca pacityi ncrea sed sig nifica ntly.A dhere t othe inside and out sidesimultane ously, build,impl ementationof nati onala nd provinci

54、alinve stmentof 625 milli on Yuan,forState oneortwo, three ,fouror fivespecifi cbond f unds and localrepla ceme nt bondfunds of 554 million Yuan,forthestarting year of key construction pr oje cts ha s laida soli dfoundati on.In particularthe nationalcirculare conomydemonstrationcounties and .two Sta

55、te -levelpi lotpr oject ofecological demonstrationCounty proje ctplatforms settled i njingchuan,Z huJiaJia n constr ucti on ofthe reserv oirbega n,ha ndi cap reservoir s,Li u Lihe re servoir preparat4i onw orkgoe s well,take solid steps forcomprehensiveutilizati on ofwater resource s;city gas statio

56、n to speedupimplementat ion of thepr oject, I be camethe County'sfirstWe st-East gas pipeline proje ctin t he surrounding area benefitfromthe County, major projects supporte d in crease dsig nificantl y.Overall well-offsoci etyconstantly consolidate 254the basi s.Battle victory i ndustrial devel

57、opment ast he primary taskof thewell -off,fruitproducti on suita blefor full coverageofthe target will be realized,vegetabl e industry developmentareaextendi ng,farmingaqua culture changest hemome ntum ofthe show , "markets +enterpri se+ base +farmers" as t hey gradua llyintroduced mea sur

58、es significa ntly strengt hen standar dized ma nagement, i ndustry constantly consoli date the basis andenri chi ng.Investmentattraction resultsconti nuet oexpand.Adheretot he softenvir onme ntofexcellencea nd impr ove thee nvironme nt areequally造價(jià)造成影響的，還應(yīng)進(jìn)行反索賠。（五 ）、對(duì)工程簽證單進(jìn)行計(jì)量與評(píng)估為保證隱蔽工程的及時(shí)簽證、及時(shí)計(jì)量、及時(shí)評(píng)估、及時(shí)提請(qǐng)業(yè)主注意，在工程的施工過(guò)程中，我們將派出專門人員深入工地，全面掌握工程實(shí)況，檢查隱蔽圖、隱蔽驗(yàn)收記錄。檢查隱蔽工程簽證是否由設(shè)計(jì)單位、監(jiān)理單位、建設(shè)單位等有關(guān)人員到現(xiàn)場(chǎng)驗(yàn)收簽字，直到手續(xù)完整、工程量與竣工圖一致方可列入結(jié)算。做到簽證在施工的同時(shí)就計(jì)算相應(yīng)工作量，以有效避免事后糾紛。在跟蹤審計(jì)過(guò)程中，我們還將從以下幾點(diǎn)進(jìn)行控制：1、應(yīng)在合同中約定的，不能以簽證形式出現(xiàn)。例如：人工浮動(dòng)工資、議價(jià)項(xiàng)目、材料價(jià)格等，合同中沒(méi)約定的，我們將提請(qǐng)業(yè)主注意