本文選題：工程簽證 + 設(shè)計變更簽證　； 參考：《商業(yè)會計》2010年14期

【摘要】：工程簽證是指建設(shè)單位與承包單位在履行合同過程中發(fā)生工程變更、索賠等事件涉及合同價款的調(diào)整,按合同協(xié)議的約定雙方達(dá)成一致處理意見的補充協(xié)議行為,包括設(shè)計變更、現(xiàn)場變更、索賠等形式,是對已訂合同的一種彌補或動態(tài)調(diào)整。各當(dāng)事人互相書面確認(rèn)的簽證是工程結(jié)算增減工程造價的憑據(jù),造價審計人員應(yīng)深入理解工程簽證的原因,識別承包商增加簽證的手段,使用合理的審計方法,做好工程簽證審計。
[Abstract]:The project visa refers to the supplementary agreement behavior in which the construction unit and the contracting unit change the project in the course of performing the contract, claim for compensation, and so on, involving the adjustment of the contract price and the agreement reached between the two parties to deal with the contract according to the agreement of the contract. Including design changes, site changes, claims, etc., is a kind of compensation or dynamic adjustment to the existing contract. The visa confirmed in writing by the parties concerned is the evidence for the increase or decrease of the project cost. The cost auditor should deeply understand the reasons for the project visa, identify the means by which the contractor can increase the visa, and use a reasonable audit method. Do a good job of project visa audit.
【作者單位】： 廣東建設(shè)職業(yè)技術(shù)學(xué)院;
【分類號】：F284;F239.63

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本文編號：2013319