竣工(gong)決算的常(chang)用方法(fa)

為(wei)實(shi)(shi)現(xian)的(de)快速審查(cha)，就(jiu)要按(an)照從粗到細、對(dui)比(bi)分(fen)析、查(cha)找誤差、簡化(hua)審查(cha)的(de)原則(ze)，對(dui)編制的(de)預決(jue)算采用(yong)對(dui)比(bi)、逐項篩選和利用(yong)統籌法原理迅(xun)速匡(kuang)算等技巧、方法，使的(de)工作達到事半功倍的(de)實(shi)(shi)效。

1、全(quan)(quan)(quan)面審計(ji)(ji)法(fa)。是指(zhi)按照國(guo)家或行業建筑工(gong)(gong)程(cheng)(cheng)預算(suan)(suan)定(ding)額的(de)(de)(de)(de)編(bian)制(zhi)順(shun)序或施工(gong)(gong)的(de)(de)(de)(de)先(xian)(xian)后順(shun)序，逐(zhu)一的(de)(de)(de)(de)對全(quan)(quan)(quan)部項目進(jin)行審查(cha)的(de)(de)(de)(de)方(fang)法(fa)。其具體計(ji)(ji)算(suan)(suan)方(fang)法(fa)和審查(cha)過程(cheng)(cheng)與編(bian)制(zhi)施工(gong)(gong)圖(tu)預算(suan)(suan)基本相(xiang)同：首先(xian)(xian)，根(gen)據竣(jun)工(gong)(gong)圖(tu)全(quan)(quan)(quan)面計(ji)(ji)算(suan)(suan)工(gong)(gong)程(cheng)(cheng)量(liang)。然后，將本人計(ji)(ji)算(suan)(suan)的(de)(de)(de)(de)工(gong)(gong)程(cheng)(cheng)量(liang)與審核(he)對象(xiang)的(de)(de)(de)(de)工(gong)(gong)程(cheng)(cheng)量(liang)一一進(jin)行對比。同時，根(gen)據定(ding)額或單(dan)位估價(jia)(jia)表逐(zhu)項核(he)實審核(he)對象(xiang)的(de)(de)(de)(de)單(dan)價(jia)(jia)。此方(fang)法(fa)的(de)(de)(de)(de)優點是全(quan)(quan)(quan)面、細(xi)致，經審計(ji)(ji)的(de)(de)(de)(de)工(gong)(gong)程(cheng)(cheng)造(zao)價(jia)(jia)差錯比較(jiao)(jiao)(jiao)(jiao)少、質量(liang)比較(jiao)(jiao)(jiao)(jiao)高，審核(he)后的(de)(de)(de)(de)施工(gong)(gong)圖(tu)預決算(suan)(suan)準確(que)度(du)較(jiao)(jiao)(jiao)(jiao)高。缺(que)點是工(gong)(gong)作量(liang)較(jiao)(jiao)(jiao)(jiao)大。對于(yu)工(gong)(gong)程(cheng)(cheng)量(liang)比較(jiao)(jiao)(jiao)(jiao)小、工(gong)(gong)藝比較(jiao)(jiao)(jiao)(jiao)簡單(dan)、造(zao)價(jia)(jia)編(bian)制(zhi)或報價(jia)(jia)單(dan)位技術(shu)力(li)量(liang)薄弱，甚至信(xin)譽度(du)較(jiao)(jiao)(jiao)(jiao)低的(de)(de)(de)(de)單(dan)位須采用全(quan)(quan)(quan)面審計(ji)(ji)法(fa)。

2、分組計(ji)算審(shen)計(ji)法(fa)。把決算中的(de)(de)項(xiang)目劃分為(wei)若干組，并把相連且有(you)一定內(nei)在聯(lian)系的(de)(de)項(xiang)目編為(wei)一組，審(shen)查或計(ji)算同一組中某個(ge)分項(xiang)工程量，利用工程量間具有(you)相同或相似計(ji)算基礎的(de)(de)關系，判斷(duan)同組中其他幾個(ge)分項(xiang)工程量計(ji)算的(de)(de)準確(que)程度的(de)(de)方法(fa)。如：

(1)地槽(cao)挖土、基(ji)(ji)礎(chu)砌(qi)體、基(ji)(ji)礎(chu)墊(dian)層、槽(cao)坑(keng)回填土、運土。

在該分組(zu)中，先將挖地槽土(tu)方、基礎砌體體積(ji)(ji)(室外地坪以下(xia)部分)、基礎墊層計算出來，而槽坑回(hui)填土(tu)、外運的體積(ji)(ji)按以下(xia)確定：

回填土量=挖土量—(基(ji)礎砌體(ti)+墊層體(ti)積)

余土外運量(liang)=基(ji)礎(chu)砌體(ti)+墊(dian)層體(ti)積

(2)底層(ceng)建筑面積(ji)、地面面層(ceng)、地面墊層(ceng)、樓面面層(ceng)、樓面找(zhao)平層(ceng)、樓板體積(ji)、天棚抹灰、天棚刷漿、屋面面層(ceng)。

在該分(fen)組中，先把底層(ceng)(ceng)建筑面(mian)(mian)(mian)積(ji)、樓(lou)(地)面(mian)(mian)(mian)面(mian)(mian)(mian)積(ji)計(ji)算(suan)出來。而樓(lou)面(mian)(mian)(mian)找平層(ceng)(ceng)、天棚抹灰、刷涂料的工(gong)(gong)程(cheng)量(liang)(liang)(liang)(liang)與樓(lou)(地)面(mian)(mian)(mian)面(mian)(mian)(mian)積(ji)相同;墊(dian)層(ceng)(ceng)工(gong)(gong)程(cheng)量(liang)(liang)(liang)(liang)等于地面(mian)(mian)(mian)面(mian)(mian)(mian)積(ji)乘(cheng)墊(dian)層(ceng)(ceng)厚(hou)度(du)，空心樓(lou)板(ban)工(gong)(gong)程(cheng)量(liang)(liang)(liang)(liang)由(you)樓(lou)面(mian)(mian)(mian)工(gong)(gong)程(cheng)量(liang)(liang)(liang)(liang)乘(cheng)樓(lou)板(ban)的折算(suan)厚(hou)度(du);底層(ceng)(ceng)建筑面(mian)(mian)(mian)積(ji)加挑檐(yan)面(mian)(mian)(mian)積(ji)乘(cheng)坡(po)度(du)系(xi)數(平層(ceng)(ceng)面(mian)(mian)(mian)不乘(cheng))就是屋面(mian)(mian)(mian)工(gong)(gong)程(cheng)量(liang)(liang)(liang)(liang);底層(ceng)(ceng)建筑面(mian)(mian)(mian)積(ji)乘(cheng)坡(po)度(du)系(xi)數(平層(ceng)(ceng)面(mian)(mian)(mian)不乘(cheng))再乘(cheng)保溫(wen)層(ceng)(ceng)的平均(jun)厚(hou)度(du)為(wei)保溫(wen)層(ceng)(ceng)工(gong)(gong)程(cheng)量(liang)(liang)(liang)(liang)。

(3)內(nei)(nei)墻(qiang)外(wai)抹灰(hui)(hui)、外(wai)墻(qiang)內(nei)(nei)抹灰(hui)(hui)、外(wai)墻(qiang)內(nei)(nei)面刷漿、外(wai)墻(qiang)上的門窗(chuang)和圈過(guo)梁(liang)、外(wai)墻(qiang)砌體。

在該分(fen)組中(zhong)，首先把各種厚(hou)度的內外墻(qiang)上(shang)的門窗面(mian)積和(he)過梁(liang)體積分(fen)別列表填寫，再(zai)(zai)進行工程量計(ji)算(suan)。先求出(chu)內墻(qiang)面(mian)積，再(zai)(zai)減(jian)門窗面(mian)積，再(zai)(zai)乘墻(qiang)厚(hou)減(jian)圈過梁(liang)體積等(deng)于墻(qiang)體積(如果(guo)室內外高差部分(fen)與墻(qiang)體材料(liao)不同時，應從墻(qiang)體中(zhong)扣除，另行計(ji)算(suan))。

3、重(zhong)點抽查(cha)審(shen)計法(fa)：這種方(fang)(fang)法(fa)類同于全面(mian)(mian)審(shen)計法(fa)，其(qi)與全面(mian)(mian)審(shen)計法(fa)之區別僅是審(shen)計范(fan)圍不同而已。該(gai)方(fang)(fang)法(fa)有(you)側重(zhong)地(di)，有(you)選擇地(di)根據(ju)竣工(gong)(gong)圖(tu)計算部分價(jia)(jia)值(zhi)較(jiao)高或占投資比例較(jiao)大的(de)(de)分項(xiang)工(gong)(gong)程量。如磚石(shi)結構(gou)(基礎、墻體(ti))、鋼(gang)筋混(hun)凝土結構(gou)(梁、板、柱)、木結構(gou)(門窗)、鋼(gang)結構(gou)(屋架、檁條(tiao)、支撐)，以及高級(ji)裝(zhuang)飾(shi)等;而對(dui)其(qi)他價(jia)(jia)值(zhi)較(jiao)低或占投資比例較(jiao)小的(de)(de)分項(xiang)工(gong)(gong)程，如普通裝(zhuang)飾(shi)項(xiang)目、零星項(xiang)目(雨蓬、散水、坡道、明溝、水池(chi)、垃圾箱)等，可忽(hu)略不計，重(zhong)點核實與上述工(gong)(gong)程量相對(dui)應的(de)(de)定(ding)額單價(jia)(jia)，尤(you)其(qi)重(zhong)點審(shen)核定(ding)額子目檔次(ci)易混(hun)淆的(de)(de)單價(jia)(jia)(如構(gou)件斷面(mian)(mian)、單體(ti)體(ti)積)，其(qi)次(ci)是混(hun)凝土強(qiang)度等級(ji)、砌筑(zhu)砂(sha)(sha)漿(jiang)、抹灰砂(sha)(sha)漿(jiang)的(de)(de)強(qiang)度等級(ji)換算。這種方(fang)(fang)法(fa)與全面(mian)(mian)審(shen)計法(fa)比較(jiao)，工(gong)(gong)作量相對(dui)減(jian)少，既(ji)可提高工(gong)(gong)作效率，又能做到準確無(wu)誤。

4、標準(zhun)(zhun)(zhun)圖審計(ji)(ji)(ji)(ji)法(fa)：是(shi)指對于利用標準(zhun)(zhun)(zhun)圖紙(zhi)(zhi)或(huo)通(tong)過圖紙(zhi)(zhi)施(shi)工的工程(cheng)項(xiang)目，先集中(zhong)審計(ji)(ji)(ji)(ji)力(li)量編制標準(zhun)(zhun)(zhun)預算或(huo)決算造價，以(yi)此為(wei)標準(zhun)(zhun)(zhun)，進(jin)行對比(bi)審計(ji)(ji)(ji)(ji)的方法(fa)。按(an)標準(zhun)(zhun)(zhun)圖紙(zhi)(zhi)設計(ji)(ji)(ji)(ji)或(huo)通(tong)用圖紙(zhi)(zhi)施(shi)工的工程(cheng)一般地面以(yi)上結構相同，可集中(zhong)審計(ji)(ji)(ji)(ji)力(li)量細審一份預決算造價，作為(wei)這(zhe)種標準(zhun)(zhun)(zhun)圖紙(zhi)(zhi)的標準(zhun)(zhun)(zhun)造價;或(huo)用這(zhe)種標準(zhun)(zhun)(zhun)圖紙(zhi)(zhi)的工程(cheng)量為(wei)標準(zhun)(zhun)(zhun)，對照(zhao)審計(ji)(ji)(ji)(ji)。而對局部(bu)不(bu)同的部(bu)分(fen)和設計(ji)(ji)(ji)(ji)變更部(bu)分(fen)作單獨審查即可。這(zhe)種方法(fa)的優點是(shi)時間短(duan)、效果(guo)好、定案(an)容易;缺點是(shi)只(zhi)適用按(an)標準(zhun)(zhun)(zhun)圖紙(zhi)(zhi)設計(ji)(ji)(ji)(ji)或(huo)施(shi)工的工程(cheng)，適用范圍小。

5、篩(shai)(shai)選審(shen)計(ji)(ji)法：建(jian)筑(zhu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)雖(sui)然有(you)建(jian)筑(zhu)面(mian)積和高度的(de)(de)(de)(de)不(bu)(bu)(bu)同，但是(shi)它們(men)的(de)(de)(de)(de)各個(ge)分(fen)(fen)部(bu)分(fen)(fen)項(xiang)工(gong)(gong)(gong)(gong)程(cheng)(cheng)的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)程(cheng)(cheng)量(liang)、造價、用(yong)(yong)工(gong)(gong)(gong)(gong)量(liang)在每個(ge)單位面(mian)積上的(de)(de)(de)(de)數(shu)值(zhi)變(bian)化不(bu)(bu)(bu)大，我們(men)把過去審(shen)計(ji)(ji)積累的(de)(de)(de)(de)這(zhe)些(xie)數(shu)據加以匯集、優(you)選、歸納(na)為工(gong)(gong)(gong)(gong)程(cheng)(cheng)量(liang)、造價(價值(zhi))、用(yong)(yong)工(gong)(gong)(gong)(gong)等(deng)幾個(ge)單方基本值(zhi)表，并注明其適用(yong)(yong)的(de)(de)(de)(de)建(jian)筑(zhu)標準(zhun)。這(zhe)些(xie)基本值(zhi)猶(you)如“篩(shai)(shai)子(zi)孔(kong)”，用(yong)(yong)來篩(shai)(shai)選各分(fen)(fen)部(bu)分(fen)(fen)項(xiang)工(gong)(gong)(gong)(gong)程(cheng)(cheng)，篩(shai)(shai)下(xia)去的(de)(de)(de)(de)就不(bu)(bu)(bu)予(yu)審(shen)計(ji)(ji)了;沒有(you)篩(shai)(shai)下(xia)去的(de)(de)(de)(de)就意(yi)味著此分(fen)(fen)部(bu)分(fen)(fen)項(xiang)的(de)(de)(de)(de)單位建(jian)筑(zhu)面(mian)積數(shu)值(zhi)不(bu)(bu)(bu)在基本值(zhi)范(fan)圍(wei)之內，應對該分(fen)(fen)部(bu)分(fen)(fen)項(xiang)工(gong)(gong)(gong)(gong)程(cheng)(cheng)進行詳細審(shen)計(ji)(ji)。此方法的(de)(de)(de)(de)優(you)點(dian)是(shi)簡單易懂(dong)、便于掌握(wo)，審(shen)計(ji)(ji)速度和發現問題快。適用(yong)(yong)于住宅工(gong)(gong)(gong)(gong)程(cheng)(cheng)或不(bu)(bu)(bu)具(ju)備全面(mian)審(shen)計(ji)(ji)審(shen)查條(tiao)件的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)程(cheng)(cheng)。

6、分(fen)析(xi)(xi)對(dui)(dui)比(bi)(bi)(bi)審(shen)(shen)計(ji)法：是(shi)(shi)指用(yong)已經(jing)審(shen)(shen)計(ji)的(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)造(zao)價(jia)同(tong)(tong)擬(ni)審(shen)(shen)類似工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)進(jin)行(xing)對(dui)(dui)比(bi)(bi)(bi)審(shen)(shen)計(ji)的(de)(de)(de)(de)(de)方(fang)法。這(zhe)種方(fang)法一(yi)般(ban)應(ying)根據(ju)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)不(bu)(bu)(bu)(bu)同(tong)(tong)條件(jian)和特點(dian)區(qu)別對(dui)(dui)待。一(yi)是(shi)(shi)兩工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)采用(yong)同(tong)(tong)一(yi)個施工(gong)(gong)(gong)(gong)(gong)(gong)(gong)圖(tu)，但(dan)基礎(chu)部(bu)(bu)分(fen)和現(xian)場條件(jian)及變更不(bu)(bu)(bu)(bu)盡相(xiang)(xiang)(xiang)(xiang)(xiang)同(tong)(tong)。其擬(ni)審(shen)(shen)計(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)基礎(chu)以(yi)上部(bu)(bu)分(fen)可(ke)(ke)采用(yong)對(dui)(dui)比(bi)(bi)(bi)審(shen)(shen)計(ji)法;不(bu)(bu)(bu)(bu)同(tong)(tong)部(bu)(bu)分(fen)可(ke)(ke)分(fen)別計(ji)算或(huo)采用(yong)相(xiang)(xiang)(xiang)(xiang)(xiang)應(ying)的(de)(de)(de)(de)(de)審(shen)(shen)計(ji)方(fang)法進(jin)行(xing)審(shen)(shen)計(ji)。二是(shi)(shi)兩個工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)設(she)(she)計(ji)相(xiang)(xiang)(xiang)(xiang)(xiang)同(tong)(tong)，但(dan)建(jian)筑(zhu)(zhu)面(mian)積(ji)(ji)不(bu)(bu)(bu)(bu)同(tong)(tong)。可(ke)(ke)根據(ju)兩個工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)建(jian)筑(zhu)(zhu)面(mian)積(ji)(ji)之比(bi)(bi)(bi)與兩個工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)分(fen)部(bu)(bu)分(fen)項(xiang)(xiang)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量之比(bi)(bi)(bi)例基本一(yi)致的(de)(de)(de)(de)(de)特點(dian)，將兩個工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)每(mei)平方(fang)米建(jian)筑(zhu)(zhu)面(mian)積(ji)(ji)造(zao)價(jia)以(yi)及每(mei)平方(fang)米建(jian)筑(zhu)(zhu)面(mian)積(ji)(ji)的(de)(de)(de)(de)(de)各分(fen)部(bu)(bu)分(fen)項(xiang)(xiang)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量進(jin)行(xing)對(dui)(dui)比(bi)(bi)(bi)審(shen)(shen)查。如(ru)果(guo)基本相(xiang)(xiang)(xiang)(xiang)(xiang)同(tong)(tong)時(shi)，說明(ming)擬(ni)審(shen)(shen)計(ji)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)造(zao)價(jia)是(shi)(shi)正(zheng)確的(de)(de)(de)(de)(de)，或(huo)擬(ni)審(shen)(shen)計(ji)的(de)(de)(de)(de)(de)分(fen)部(bu)(bu)分(fen)項(xiang)(xiang)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量是(shi)(shi)正(zheng)確的(de)(de)(de)(de)(de)。反之，說明(ming)擬(ni)審(shen)(shen)造(zao)價(jia)存在問題，應(ying)找(zhao)(zhao)出(chu)(chu)差錯原(yuan)因，加以(yi)更正(zheng)。三是(shi)(shi)擬(ni)審(shen)(shen)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)與已審(shen)(shen)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)面(mian)積(ji)(ji)相(xiang)(xiang)(xiang)(xiang)(xiang)同(tong)(tong)，但(dan)設(she)(she)計(ji)圖(tu)紙不(bu)(bu)(bu)(bu)完(wan)全相(xiang)(xiang)(xiang)(xiang)(xiang)同(tong)(tong)時(shi)，可(ke)(ke)把相(xiang)(xiang)(xiang)(xiang)(xiang)同(tong)(tong)部(bu)(bu)分(fen)，如(ru)廠房中的(de)(de)(de)(de)(de)柱子(zi)、房架、屋(wu)面(mian)、磚墻等進(jin)行(xing)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量的(de)(de)(de)(de)(de)對(dui)(dui)比(bi)(bi)(bi)審(shen)(shen)計(ji)，不(bu)(bu)(bu)(bu)能(neng)對(dui)(dui)比(bi)(bi)(bi)的(de)(de)(de)(de)(de)分(fen)部(bu)(bu)分(fen)項(xiang)(xiang)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)按(an)圖(tu)紙或(huo)簽(qian)證計(ji)算。在總(zong)結分(fen)析(xi)(xi)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)決算資料(liao)的(de)(de)(de)(de)(de)基礎(chu)上，找(zhao)(zhao)出(chu)(chu)同(tong)(tong)類工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)造(zao)價(jia)及工(gong)(gong)(gong)(gong)(gong)(gong)(gong)料(liao)消(xiao)耗的(de)(de)(de)(de)(de)規(gui)律性，整理(li)出(chu)(chu)結構形式不(bu)(bu)(bu)(bu)同(tong)(tong)、地區(qu)不(bu)(bu)(bu)(bu)同(tong)(tong)的(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)造(zao)價(jia)、工(gong)(gong)(gong)(gong)(gong)(gong)(gong)料(liao)消(xiao)耗指標(biao)。然(ran)后，根據(ju)這(zhe)些(xie)指標(biao)對(dui)(dui)審(shen)(shen)核對(dui)(dui)象(xiang)進(jin)行(xing)分(fen)析(xi)(xi)對(dui)(dui)比(bi)(bi)(bi)，從(cong)中找(zhao)(zhao)出(chu)(chu)不(bu)(bu)(bu)(bu)符(fu)合(he)投資規(gui)律的(de)(de)(de)(de)(de)分(fen)部(bu)(bu)分(fen)項(xiang)(xiang)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)，針對(dui)(dui)這(zhe)些(xie)子(zi)目再進(jin)行(xing)重點(dian)審(shen)(shen)計(ji)，分(fen)析(xi)(xi)其差異較大的(de)(de)(de)(de)(de)原(yuan)因。常用(yong)指標(biao)有以(yi)下(xia)幾種類型：

(1)單方造價指(zhi)標(元(yuan)/m3、元(yuan)/m2、元(yuan)/m等);

(2)分部工程比(bi)例(li)：基礎、樓板屋面、門窗、圍護結構(gou)等各(ge)占定額直接費的比(bi)例(li);

(3)各(ge)種結構(gou)比例(li)：磚石、混凝土(tu)(tu)及鋼筋混凝土(tu)(tu)、木結構(gou)、金屬結構(gou)、裝飾、土(tu)(tu)石方等各(ge)占定額直接費的比例(li)： 

(4)專業投資比例：土建(jian)、給排水(shui)、采暖通(tong)風、電氣照明等各專業占總造價的比例;

(5)工(gong)(gong)料(liao)消耗指標：即(ji)鋼材、木(mu)材、水泥(ni)、砂、石、磚、瓦、人(ren)工(gong)(gong)等主要工(gong)(gong)料(liao)的單方(fang)消耗指標。

7、常見(jian)病審計法(fa)：由于工程決算編(bian)(bian)制(zhi)(zhi)人員所處地位(wei)不(bu)同(tong)，立(li)場不(bu)同(tong)，則(ze)觀點、方法(fa)亦不(bu)同(tong)。在工程決算編(bian)(bian)制(zhi)(zhi)中(zhong)，會(hui)不(bu)同(tong)程度地出現(xian)某些常見(jian)病。

(1)工程量(liang)計(ji)(ji)算(suan)誤差：完全(quan)按(an)理(li)論尺寸計(ji)(ji)算(suan)工程量(liang);毛(mao)石、鋼(gang)筋(jin)混凝土基礎T形(xing)交接重疊(die)處重復計(ji)(ji)算(suan);樓(lou)地(di)(di)面(mian)孔洞、溝道所占(zhan)面(mian)積(ji)不(bu)扣除;墻(qiang)體中(zhong)的(de)圈(quan)梁、過(guo)梁所占(zhan)體積(ji)不(bu)扣除;挖地(di)(di)槽、地(di)(di)坑上(shang)方常(chang)(chang)常(chang)(chang)出現“挖空氣”現象(xiang)：鋼(gang)筋(jin)計(ji)(ji)算(suan)常(chang)(chang)常(chang)(chang)不(bu)扣保護層(ceng);梁、板、柱交接處受力筋(jin)或(huo)箍筋(jin)重復計(ji)(ji)算(suan);樓(lou)地(di)(di)面(mian)、墻(qiang)面(mian)各種抹灰重復計(ji)(ji)算(suan)。

(2)定額單(dan)價套用誤差：混凝上強度等級;石(shi)子(zi)粒徑(jing);構件(jian)斷面、單(dan)件(jian)體積;砌(qi)筑砂(sha)漿、抹灰砂(sha)漿強度等級及配合(he)比;單(dan)項腳手架(jia)高度界限;裝飾工程的級別(bie)(普通、中級、高級);地坑、地槽、土方三者之間的界限;土石(shi)方的分(fen)類(lei)界限。

(3)項(xiang)(xiang)目重復誤差(cha)：塊料(liao)面層(ceng)(ceng)下找平層(ceng)(ceng);瀝青卷材(cai)防水(shui)層(ceng)(ceng)，瀝青隔氣層(ceng)(ceng)下的(de)冷底子油;預制構件的(de)軟件;屬于建筑工程范疇的(de)給排水(shui)設施。在采用(yong)綜合(he)定額預算(suan)的(de)項(xiang)(xiang)目中，這種現象尤其普(pu)遍。

(4)綜合(he)費用計(ji)算誤差：措施(shi)手段(duan)材料(liao)一次攤(tan)銷;綜合(he)費項目內(nei)容與定(ding)額已考(kao)慮的內(nei)容重復;綜合(he)費項目內(nei)容與冬雨季施(shi)工增(zeng)加費，臨時設施(shi)費中內(nei)容重復。

由(you)于上述(shu)常見職業病范疇，且(qie)具有普遍性。審計工(gong)程(cheng)預決(jue)算時，可根據這(zhe)些線(xian)索而順(shun)藤(teng)摸瓜，剔除(chu)其不合理(li)部分(fen)，準確計算工(gong)程(cheng)量，合理(li)取定定額單價，以達到合理(li)確定工(gong)程(cheng)造價之目的。

8、相(xiang)關(guan)項(xiang)(xiang)目(mu)(mu)(mu)、相(xiang)關(guan)數據(ju)(ju)審計(ji)法：建筑(zhu)工程(cheng)預(yu)決算項(xiang)(xiang)目(mu)(mu)(mu)數十、數百(bai)，數據(ju)(ju)成千(qian)(qian)上萬，乍一看好(hao)像各(ge)項(xiang)(xiang)目(mu)(mu)(mu)、各(ge)數據(ju)(ju)之(zhi)(zhi)間毫無關(guan)系(xi)。其實不然，這(zhe)(zhe)些(xie)(xie)項(xiang)(xiang)目(mu)(mu)(mu)，這(zhe)(zhe)些(xie)(xie)數據(ju)(ju)之(zhi)(zhi)間有(you)著千(qian)(qian)絲萬縷的(de)(de)(de)聯系(xi)。只要我(wo)們認真總(zong)結、仔細分析，就可以摸索出它們的(de)(de)(de)規律。我(wo)們可利用這(zhe)(zhe)些(xie)(xie)規律來進(jin)(jin)行(xing)審核(he)，找出不符合(he)規律的(de)(de)(de)項(xiang)(xiang)目(mu)(mu)(mu)及(ji)數據(ju)(ju)，如漏項(xiang)(xiang)、重項(xiang)(xiang)、工程(cheng)量數據(ju)(ju)錯誤等，然后，針對(dui)這(zhe)(zhe)些(xie)(xie)問題進(jin)(jin)行(xing)重點(dian)審計(ji)。如：與(yu)建筑(zhu)面(mian)積(ji)(ji)相(xiang)關(guan)的(de)(de)(de)項(xiang)(xiang)目(mu)(mu)(mu)和工程(cheng)量數據(ju)(ju);與(yu)室外(wai)凈面(mian)積(ji)(ji)相(xiang)關(guan)的(de)(de)(de)項(xiang)(xiang)目(mu)(mu)(mu)和工程(cheng)量數據(ju)(ju);與(yu)墻(qiang)體面(mian)積(ji)(ji)相(xiang)關(guan)的(de)(de)(de)項(xiang)(xiang)目(mu)(mu)(mu)和工程(cheng)量數據(ju)(ju);與(yu)外(wai)墻(qiang)邊線相(xiang)關(guan)的(de)(de)(de)項(xiang)(xiang)目(mu)(mu)(mu)和工程(cheng)量數據(ju)(ju);其他相(xiang)關(guan)項(xiang)(xiang)目(mu)(mu)(mu)與(yu)數據(ju)(ju)。

當然，也有一(yi)些(xie)工程量數據規律性較差，如柱(zhu)基與柱(zhu)身(shen)、墻基與墻體、梁與柱(zhu)等等，我們可(ke)以(yi)采用(yong)前述的(de)重點審(shen)(shen)計法。相(xiang)關項目、相(xiang)關數據審(shen)(shen)計法實質是工程量計算統籌法在預決算審(shen)(shen)計工作(zuo)中的(de)應用(yong)。應用(yong)這種方法，可(ke)使(shi)審(shen)(shen)核工作(zuo)效率大大提高。

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