浅谈市政工程中的标底审计

摘要

对于主要使用国有资金的市政工程，标底审计有着特殊的意义和重要的作用。当前我国市政工程标底编制存在着诸多不足之处。同时标底审计的效果也很明显。标底审计是对标底编制全方位的审计，重中之重是对标底编制中定额的套用、清单的使用和工程量计算的审计。加紧推广市政工程标底审计需多种措施并举，刻不容缓。%For the municipal engineering which mainly uses national fund, the Municipal engineering base price audit has a special meaning and takes an important role. There are many shortcomings about preparing municipal engineering base price In China nowadays. At the same time, the effect of the base price audit is obvious. Base price audit is an all-around audit; the priorities of the audit are the quota application, list use and measurement of quantity. Stepping up generalizing the Municipal engineering base price audit need develop simultaneously, also no time to delay.