竣工结算审计案例分析

'竣工结算审计案例分析一、项目背景某研究所科研试验配套综合楼工程，建筑面积8968.95m2，其中车间3896.57m2，框架2层，其它综合楼5077.75m2，五层，建筑高度19.8米，桩基础，包含科研、试验、联调、库房、办公等主体结构、屋面工程、室内外装饰(不含室内橡胶地板、外墙铝合金玻璃幕墙及塑钢窗)、给排水系统，不含电气及塑钢窗工程。合同包干价11，262，000.00元，建设时间为：2008年05月-2009年03月，本项目结算审核结果为：总造价14，440，443.14元(含合同包干价)，变更增加3，178，443.14元。二、案例分析(一)审计过程1、整理送审资料对建设单位的送审资料进行整理，备齐审计依据。本项目收集整理了以下资料RummagelablaboratoryofImmunologyandsexuallytransmitteddiseasesoftheskin:1monthforDermatology(includinglaser):1-2monthsofdermatophytosisinroom:1-2monthsNote:thefirstyearofthespecificrotationarrangementsaccordingtothetraineesintheDepartmenttrainingbasewherethecasemaybe.Four,trainingcontentsandrequirements(a),thefirstyearsofrelevantclinicalDepartmentrotationscheme,andrequirements1.Rotaryobjective:...Urinarytractinfectionsandpyelonephritisrenaltubulardisease23dialysisandabsorptionorreplacementin3DepartmentofEndocrinology(ward)thyroiddiseasediabetes105adrenaldisease5Gastroenterology(ward)gastrointestinalulcersandbleedinggastricinflammatoryboweldisease55hepatitisandcirrhosis5DepartmentofHematology,digestivetracttumorin5(ward)5Lymphomaleukemia4hemorrhagicdiseaseanemia383.checkingrecordsonthediagnosisandtreatmentofthepatient"sbedorintheDepartmentname,nameofthediseaseorsurgery,biopsyAndthenumberoftimes(suchaschest,abdominal,bonemarrow,cerebrospinalfluid),ECGandECGmonitors,thenumberofventilatorsandcardiopulmonaryresuscitation.BytheDepartmentfacultysignatures;Departmenttutorontheinterns"workattitudesandtoassesstheoperationalcapacity.(B),asecond-yearprofessionalinitialtrainingindermatology1.Rotaryobjective:Dermatologyandvenerealdiseasebasicdiagnosticmethods,treatmentsandtechniques.PrimarylesionsoftheskinandsecondarydamageidentificationandaccuratedescriptionofthemethodsusedindermatologyandVenereologyprofessionaltermwritingcompleteDermatologyAndhospitaloutpatientmedicalrecordhistory,usingprinciplesoftopicaldrugs, ：招标文件、招标答疑文件、图纸会审记录、施工单位投标文件、建筑工程施工合同、施工组织设计、预应力工程施工方案、设计变更通知单、现场签证单、工作联系函、施工图及竣工图，开、竣工报告、桩基检测报告及验收记录、施工日志、地基验槽记录及其他与造价有关的文件。2、熟悉并甄别送审资料根据建设单位的要求对上述送审资料进行熟悉，然后进行甄别，初步判断哪些资料会引起工程造价的变化，对此类资料重点分析与审核，对与造价无关的资料如：预应力工程施工方案，开、竣工报告(建设单位明确表示不追究工期延误的责任)，作为备查资料留用。3、现场踏勘根据上述送审资料及对项目的了解，同建设单位及施工单位一起对施工现场进行踏勘，核对实际施工情况与合同包干内容是否相符，并有针对性的拍照取样，填写施工现场勘察记录单，作为审计依据。4、计算工程量，确定初审造价按照有关法规文件及对本项目掌握的情况和资料进行RummagelablaboratoryofImmunologyandsexuallytransmitteddiseasesoftheskin:1monthforDermatology(includinglaser):1-2monthsofdermatophytosisinroom:1-2monthsNote:thefirstyearofthespecificrotationarrangementsaccordingtothetraineesintheDepartmenttrainingbasewherethecasemaybe.Four,trainingcontentsandrequirements(a),thefirstyearsofrelevantclinicalDepartmentrotationscheme,andrequirements1.Rotaryobjective:...Urinarytractinfectionsandpyelonephritisrenaltubulardisease23dialysisandabsorptionorreplacementin3DepartmentofEndocrinology(ward)thyroiddiseasediabetes105adrenaldisease5Gastroenterology(ward)gastrointestinalulcersandbleedinggastricinflammatoryboweldisease55hepatitisandcirrhosis5DepartmentofHematology,digestivetracttumorin5(ward)5Lymphomaleukemia4hemorrhagicdiseaseanemia383.checkingrecordsonthediagnosisandtreatmentofthepatient"sbedorintheDepartmentname,nameofthediseaseorsurgery,biopsyAndthenumberoftimes(suchaschest,abdominal,bonemarrow,cerebrospinalfluid),ECGandECGmonitors,thenumberofventilatorsandcardiopulmonaryresuscitation.BytheDepartmentfacultysignatures;Departmenttutorontheinterns"workattitudesandtoassesstheoperationalcapacity.(B),asecond-yearprofessionalinitialtrainingindermatology1.Rotaryobjective:Dermatologyandvenerealdiseasebasicdiagnosticmethods,treatmentsandtechniques.PrimarylesionsoftheskinandsecondarydamageidentificationandaccuratedescriptionofthemethodsusedindermatologyandVenereologyprofessionaltermwritingcompleteDermatologyAndhospitaloutpatientmedicalrecordhistory,usingprinciplesoftopicaldrugs, 工程量计算，核实工程内容，重点审核现场签证单及设计变更单的真实性与关联性，从而确定初审结果。5、核对工程量与施工单位核对工程量，对无争议的项目双方填写工程量核实记录单，对有争议及依据不充分的项目，尤其是现场签证单，组织参与本项目的各个单位如建设单位现场代表、监理单位现场负责人等以协调会的形式进行沟通与核实，又以书面形式通知建设单位及施工单位在规定的时间内补充资料。本项目在审核过程中补充了桩基检测报告、地基验槽记录、施工日志等，同时召开协调会四次，有争议项目的工程量解决后再次填写工程量核实记录单。6、确定工程审定价根据已核对的工程量，按照合同约定的结算办法进行工程结算造价的确定，对合同中已有适用于变更工程的价格，按合同已有的价格调整工程价款，合同中只有类似于变更工程的价格，参照类似价格调整工程合同价款，对合同中没有适用或类似于变更工程的价格，采取与合同包干价中相同取费费率标准进行重新组价，RummagelablaboratoryofImmunologyandsexuallytransmitteddiseasesoftheskin:1monthforDermatology(includinglaser):1-2monthsofdermatophytosisinroom:1-2monthsNote:thefirstyearofthespecificrotationarrangementsaccordingtothetraineesintheDepartmenttrainingbasewherethecasemaybe.Four,trainingcontentsandrequirements(a),thefirstyearsofrelevantclinicalDepartmentrotationscheme,andrequirements1.Rotaryobjective:...Urinarytractinfectionsandpyelonephritisrenaltubulardisease23dialysisandabsorptionorreplacementin3DepartmentofEndocrinology(ward)thyroiddiseasediabetes105adrenaldisease5Gastroenterology(ward)gastrointestinalulcersandbleedinggastricinflammatoryboweldisease55hepatitisandcirrhosis5DepartmentofHematology,digestivetracttumorin5(ward)5Lymphomaleukemia4hemorrhagicdiseaseanemia383.checkingrecordsonthediagnosisandtreatmentofthepatient"sbedorintheDepartmentname,nameofthediseaseorsurgery,biopsyAndthenumberoftimes(suchaschest,abdominal,bonemarrow,cerebrospinalfluid),ECGandECGmonitors,thenumberofventilatorsandcardiopulmonaryresuscitation.BytheDepartmentfacultysignatures;Departmenttutorontheinterns"workattitudesandtoassesstheoperationalcapacity.(B),asecond-yearprofessionalinitialtrainingindermatology1.Rotaryobjective:Dermatologyandvenerealdiseasebasicdiagnosticmethods,treatmentsandtechniques.PrimarylesionsoftheskinandsecondarydamageidentificationandaccuratedescriptionofthemethodsusedindermatologyandVenereologyprofessionaltermwritingcompleteDermatologyAndhospitaloutpatientmedicalrecordhistory,usingprinciplesoftopicaldrugs, 并在双方认可的结算书上签字形成初审结果。7、形成审核结果将初审结果报建设单位复核，同时填写“建设工程造价内审确认表”。对建设单位及内部复核的意见进行调整与修改，最终形成审核成果，建设单位、施工单位、咨询单位三方在“建筑工程造价编审确认表”上签字盖章，并出具咨询报告。(二)审计发现1、通过现场踏勘发现合同包干价内有部分工程内容未按图纸施工，即未按包干内容执行，如：室外坡道外栏杆、卫生间纸盒及烘手器等；2、合同第六、23.2(1)条约定合同价款的风险范围包括“……工程量清单中的分部分项工程数量与施工图误差在10％以内……”，针对此条施工单位不主张标底多算的扣减，只主张少算的增加。而且合同没有约定漏项和错算的计算方式；3、投标报价与结算报价计价方式不统一，投标报价按清单计价，而合同约定合同外变更及签证按定额计价；RummagelablaboratoryofImmunologyandsexuallytransmitteddiseasesoftheskin:1monthforDermatology(includinglaser):1-2monthsofdermatophytosisinroom:1-2monthsNote:thefirstyearofthespecificrotationarrangementsaccordingtothetraineesintheDepartmenttrainingbasewherethecasemaybe.Four,trainingcontentsandrequirements(a),thefirstyearsofrelevantclinicalDepartmentrotationscheme,andrequirements1.Rotaryobjective:...Urinarytractinfectionsandpyelonephritisrenaltubulardisease23dialysisandabsorptionorreplacementin3DepartmentofEndocrinology(ward)thyroiddiseasediabetes105adrenaldisease5Gastroenterology(ward)gastrointestinalulcersandbleedinggastricinflammatoryboweldisease55hepatitisandcirrhosis5DepartmentofHematology,digestivetracttumorin5(ward)5Lymphomaleukemia4hemorrhagicdiseaseanemia383.checkingrecordsonthediagnosisandtreatmentofthepatient"sbedorintheDepartmentname,nameofthediseaseorsurgery,biopsyAndthenumberoftimes(suchaschest,abdominal,bonemarrow,cerebrospinalfluid),ECGandECGmonitors,thenumberofventilatorsandcardiopulmonaryresuscitation.BytheDepartmentfacultysignatures;Departmenttutorontheinterns"workattitudesandtoassesstheoperationalcapacity.(B),asecond-yearprofessionalinitialtrainingindermatology1.Rotaryobjective:Dermatologyandvenerealdiseasebasicdiagnosticmethods,treatmentsandtechniques.PrimarylesionsoftheskinandsecondarydamageidentificationandaccuratedescriptionofthemethodsusedindermatologyandVenereologyprofessionaltermwritingcompleteDermatologyAndhospitaloutpatientmedicalrecordhistory,usingprinciplesoftopicaldrugs, 4、施工过程中随意变化太多，如砌体砌了拆，拆了砌又没有相应的记录或是签证，竣工图与施工图室内部分未施工的墙体是先砌后拆除还是原本就没有施工，无法确认。三、审计评析通过对本项目的结算审核分析.发现建设单位对整个项目的造价控制相当到位。比如：1、在合同中约定了变更工程的人工及主材价差计取综合费(见合同第六、23.2(1)条)，为审核工作减少了争议与分歧；2、在合同中约定了材料价差变化的处理原则(见合同第六、23.3条)，使审核工作有据可查，有章可循；3、现场签证及联系函建设单位代表签字比较灵活但不失原则；4、建设单位相关部门在整个审核过程中的立场分明，从而保证了审核工作的公平、公正与合理。四、审计建议RummagelablaboratoryofImmunologyandsexuallytransmitteddiseasesoftheskin:1monthforDermatology(includinglaser):1-2monthsofdermatophytosisinroom:1-2monthsNote:thefirstyearofthespecificrotationarrangementsaccordingtothetraineesintheDepartmenttrainingbasewherethecasemaybe.Four,trainingcontentsandrequirements(a),thefirstyearsofrelevantclinicalDepartmentrotationscheme,andrequirements1.Rotaryobjective:...Urinarytractinfectionsandpyelonephritisrenaltubulardisease23dialysisandabsorptionorreplacementin3DepartmentofEndocrinology(ward)thyroiddiseasediabetes105adrenaldisease5Gastroenterology(ward)gastrointestinalulcersandbleedinggastricinflammatoryboweldisease55hepatitisandcirrhosis5DepartmentofHematology,digestivetracttumorin5(ward)5Lymphomaleukemia4hemorrhagicdiseaseanemia383.checkingrecordsonthediagnosisandtreatmentofthepatient"sbedorintheDepartmentname,nameofthediseaseorsurgery,biopsyAndthenumberoftimes(suchaschest,abdominal,bonemarrow,cerebrospinalfluid),ECGandECGmonitors,thenumberofventilatorsandcardiopulmonaryresuscitation.BytheDepartmentfacultysignatures;Departmenttutorontheinterns"workattitudesandtoassesstheoperationalcapacity.(B),asecond-yearprofessionalinitialtrainingindermatology1.Rotaryobjective:Dermatologyandvenerealdiseasebasicdiagnosticmethods,treatmentsandtechniques.PrimarylesionsoftheskinandsecondarydamageidentificationandaccuratedescriptionofthemethodsusedindermatologyandVenereologyprofessionaltermwritingcompleteDermatologyAndhospitaloutpatientmedicalrecordhistory,usingprinciplesoftopicaldrugs, 本项目从造价的角度看，合同外增加比例为合同价的28.22％，远远大于常规的5％-10％，分析原因并总结体会与建议如下，供建设单位及同行参考：(一)招投标阶段1、对工程量清单进行审核，给施工单位减少索赔机会工程量清单是所有投标人投标报价最重要的依据，其项目特征的描述与数量的准确直接影响本项目的投标报价，也是影响合同价的最基本因素。本项目合同第六、23.2(1)条约定合同价款风险范围包括“……工程量清单中的分部分项工程数量与施工图误差在10％以内……”，而本工程工程量清单存在严重的漏项和工程量错误，主要表现在桩基础的钢筋笼(漏项)及预应力钢筋工程量(错误)，仅预应力钢筋工程在结算时就增加了23.18万元。RummagelablaboratoryofImmunologyandsexuallytransmitteddiseasesoftheskin:1monthforDermatology(includinglaser):1-2monthsofdermatophytosisinroom:1-2monthsNote:thefirstyearofthespecificrotationarrangementsaccordingtothetraineesintheDepartmenttrainingbasewherethecasemaybe.Four,trainingcontentsandrequirements(a),thefirstyearsofrelevantclinicalDepartmentrotationscheme,andrequirements1.Rotaryobjective:...Urinarytractinfectionsandpyelonephritisrenaltubulardisease23dialysisandabsorptionorreplacementin3DepartmentofEndocrinology(ward)thyroiddiseasediabetes105adrenaldisease5Gastroenterology(ward)gastrointestinalulcersandbleedinggastricinflammatoryboweldisease55hepatitisandcirrhosis5DepartmentofHematology,digestivetracttumorin5(ward)5Lymphomaleukemia4hemorrhagicdiseaseanemia383.checkingrecordsonthediagnosisandtreatmentofthepatient"sbedorintheDepartmentname,nameofthediseaseorsurgery,biopsyAndthenumberoftimes(suchaschest,abdominal,bonemarrow,cerebrospinalfluid),ECGandECGmonitors,thenumberofventilatorsandcardiopulmonaryresuscitation.BytheDepartmentfacultysignatures;Departmenttutorontheinterns"workattitudesandtoassesstheoperationalcapacity.(B),asecond-yearprofessionalinitialtrainingindermatology1.Rotaryobjective:Dermatologyandvenerealdiseasebasicdiagnosticmethods,treatmentsandtechniques.PrimarylesionsoftheskinandsecondarydamageidentificationandaccuratedescriptionofthemethodsusedindermatologyandVenereologyprofessionaltermwritingcompleteDermatologyAndhospitaloutpatientmedicalrecordhistory,usingprinciplesoftopicaldrugs, 针对此种问题，建议建设单位先对工程量清单进行审核，可以是两家咨询公司背对背的计算后再进行核对.以最大程度保证工程量清单的准确性(包括工程量及项目特征的描述)，然后再对招标控制价(拦标价或标底价)进行审核，可以把造价控制在招投标阶段，同时杜绝施工单位不平衡报价。也减少施工单位在施工过程中索赔的机会，从而保证合同价或综合单价真正意义上的包干。2、对大宗材料(尤其是装饰及安装材料)指定品牌、档次或价格，不给施工单位创造增加造价的条件本项目在招标阶段没有对装饰及安装材料指定品牌、档次或暂定价，但在施工过程中才确定了很多装饰材料及安装材料的价格，这些价格比方施工单位投标时的价格高出许多，仅此项费用约增加50.60万元，占合同外增加费用的15.92％，是本次结算增加费用比例较大的。为此建议建设单位在招投标阶段指定装饰材料的品牌、规格或是档次，可以提供三个以上的品牌供投标单位自行选择，在施工过程中只要能满足投标时的档次要求，品牌、规格与投标时一致，就可以合理控制合同外的增加费用。3、对施工单位的投标报价进行清标。不给施工单位留下增加合同外费用的伏笔本项目的屋面工程(ⅡRummagelablaboratoryofImmunologyandsexuallytransmitteddiseasesoftheskin:1monthforDermatology(includinglaser):1-2monthsofdermatophytosisinroom:1-2monthsNote:thefirstyearofthespecificrotationarrangementsaccordingtothetraineesintheDepartmenttrainingbasewherethecasemaybe.Four,trainingcontentsandrequirements(a),thefirstyearsofrelevantclinicalDepartmentrotationscheme,andrequirements1.Rotaryobjective:...Urinarytractinfectionsandpyelonephritisrenaltubulardisease23dialysisandabsorptionorreplacementin3DepartmentofEndocrinology(ward)thyroiddiseasediabetes105adrenaldisease5Gastroenterology(ward)gastrointestinalulcersandbleedinggastricinflammatoryboweldisease55hepatitisandcirrhosis5DepartmentofHematology,digestivetracttumorin5(ward)5Lymphomaleukemia4hemorrhagicdiseaseanemia383.checkingrecordsonthediagnosisandtreatmentofthepatient"sbedorintheDepartmentname,nameofthediseaseorsurgery,biopsyAndthenumberoftimes(suchaschest,abdominal,bonemarrow,cerebrospinalfluid),ECGandECGmonitors,thenumberofventilatorsandcardiopulmonaryresuscitation.BytheDepartmentfacultysignatures;Departmenttutorontheinterns"workattitudesandtoassesstheoperationalcapacity.(B),asecond-yearprofessionalinitialtrainingindermatology1.Rotaryobjective:Dermatologyandvenerealdiseasebasicdiagnosticmethods,treatmentsandtechniques.PrimarylesionsoftheskinandsecondarydamageidentificationandaccuratedescriptionofthemethodsusedindermatologyandVenereologyprofessionaltermwritingcompleteDermatologyAndhospitaloutpatientmedicalrecordhistory,usingprinciplesoftopicaldrugs, 级防水)在建设单位提供的工程量清单的项目特征描述上很清楚，有砂浆找平层、聚氨脂隔气层、2厚双面及1.5厚单面自粘橡胶沥青卷材防水层(Ⅱ级防水)、陶粒找坡层、40厚聚苯乙烯保温层、屋面缸砖面层，可施工单位报价仅105元／m2(综合单价)，远远低于武汉市当时的市场价，可以判为低于成本价。实际在施工过程中，施工单位以防水和保温隔热效果更好为由建议建设单位将陶粒找坡层变更成现浇泡沫砼找坡，将双面及单面自粘橡胶沥青卷材防水层变更成三元乙丙橡胶及SBS改性沥青卷材，屋面缸砖改为釉面砖等，最终建设单位同意此变更，由此增加费用35.55万元，占合同外变更增加费用的11.18％；另有因预应力钢筋的工程量严重少算，施工单位采取了不平衡报价将此项目的综合单价报得很高，致使结算时此项目增加费用的比例也很大。针对此种现象，建议建设单位在施工单位中标后由咨询公司对其投标报价进行“清标”RummagelablaboratoryofImmunologyandsexuallytransmitteddiseasesoftheskin:1monthforDermatology(includinglaser):1-2monthsofdermatophytosisinroom:1-2monthsNote:thefirstyearofthespecificrotationarrangementsaccordingtothetraineesintheDepartmenttrainingbasewherethecasemaybe.Four,trainingcontentsandrequirements(a),thefirstyearsofrelevantclinicalDepartmentrotationscheme,andrequirements1.Rotaryobjective:...Urinarytractinfectionsandpyelonephritisrenaltubulardisease23dialysisandabsorptionorreplacementin3DepartmentofEndocrinology(ward)thyroiddiseasediabetes105adrenaldisease5Gastroenterology(ward)gastrointestinalulcersandbleedinggastricinflammatoryboweldisease55hepatitisandcirrhosis5DepartmentofHematology,digestivetracttumorin5(ward)5Lymphomaleukemia4hemorrhagicdiseaseanemia383.checkingrecordsonthediagnosisandtreatmentofthepatient"sbedorintheDepartmentname,nameofthediseaseorsurgery,biopsyAndthenumberoftimes(suchaschest,abdominal,bonemarrow,cerebrospinalfluid),ECGandECGmonitors,thenumberofventilatorsandcardiopulmonaryresuscitation.BytheDepartmentfacultysignatures;Departmenttutorontheinterns"workattitudesandtoassesstheoperationalcapacity.(B),asecond-yearprofessionalinitialtrainingindermatology1.Rotaryobjective:Dermatologyandvenerealdiseasebasicdiagnosticmethods,treatmentsandtechniques.PrimarylesionsoftheskinandsecondarydamageidentificationandaccuratedescriptionofthemethodsusedindermatologyandVenereologyprofessionaltermwritingcompleteDermatologyAndhospitaloutpatientmedicalrecordhistory,usingprinciplesoftopicaldrugs, ，对不平衡报价或低于成本价的现象要求施工单位作出书面整改或书面澄清，杜绝施工单位在施工过程中以联系函的方式、以建设单位利益为名誉进行建议或变更等来达到低价进高价出的目的。(二)签订合同阶段施工合同条款的字斟句酌对项目结算造价的增加与否起着关键作用。本项目合同第六、23.2(1)条约定“……设计变更等按实际发生工程量乘以定额直接费(含主材及人工费调整差值)后另取10％综合费……”，仅此一条就有三个问题给结算带来相当大的难度：1、此条款针对的内容仅仅是设计变更的计价方式，但没有对合同外的内容进行约定，尤其是室外工程如外网、道路项目没有约定。在结算时施工单位认为室外工程不属于设计变更则要求按市政工程计算，且应脱离合同另外计取各项费用。但从专业的角度分析，此类室外工程如外网、道路等是附属于主体工程的，主体工程的合同条款对此类室外工程照样适用，虽然最终这样结算了，但给结算带来了多次协调、沟通，还使合同外费用增加比例加大。本项目增加费用53.94万元，占合同外增加费用的16.97％。建议建设单位在签订合同时把“设计变更”RummagelablaboratoryofImmunologyandsexuallytransmitteddiseasesoftheskin:1monthforDermatology(includinglaser):1-2monthsofdermatophytosisinroom:1-2monthsNote:thefirstyearofthespecificrotationarrangementsaccordingtothetraineesintheDepartmenttrainingbasewherethecasemaybe.Four,trainingcontentsandrequirements(a),thefirstyearsofrelevantclinicalDepartmentrotationscheme,andrequirements1.Rotaryobjective:...Urinarytractinfectionsandpyelonephritisrenaltubulardisease23dialysisandabsorptionorreplacementin3DepartmentofEndocrinology(ward)thyroiddiseasediabetes105adrenaldisease5Gastroenterology(ward)gastrointestinalulcersandbleedinggastricinflammatoryboweldisease55hepatitisandcirrhosis5DepartmentofHematology,digestivetracttumorin5(ward)5Lymphomaleukemia4hemorrhagicdiseaseanemia383.checkingrecordsonthediagnosisandtreatmentofthepatient"sbedorintheDepartmentname,nameofthediseaseorsurgery,biopsyAndthenumberoftimes(suchaschest,abdominal,bonemarrow,cerebrospinalfluid),ECGandECGmonitors,thenumberofventilatorsandcardiopulmonaryresuscitation.BytheDepartmentfacultysignatures;Departmenttutorontheinterns"workattitudesandtoassesstheoperationalcapacity.(B),asecond-yearprofessionalinitialtrainingindermatology1.Rotaryobjective:Dermatologyandvenerealdiseasebasicdiagnosticmethods,treatmentsandtechniques.PrimarylesionsoftheskinandsecondarydamageidentificationandaccuratedescriptionofthemethodsusedindermatologyandVenereologyprofessionaltermwritingcompleteDermatologyAndhospitaloutpatientmedicalrecordhistory,usingprinciplesoftopicaldrugs, 改为“合同外增加项目”，这样就避免了争议，并对室外工程设置预留金，使合同外增加费用占的比例控制在常规中；2、此条款约定了主材及人工费允许调整差值即价差，但调整差值的标准没有约定，是参照原投标时的价格还是参照变更当期的市场价还是信息价，施工单位抓住这个漏洞，要求按当年信息价的最高一期执行，最终审定价参照了施工合同的通用条款第八条第31.1条，即合同中已有或适用或类似的价格，则按已有或参照类似价格执行，没有的则按当期信息价执行；3、计价方式有误，使变更增减的标准不统一。本项目招投标时采用清单计价，而本条款为定额计价。湖北省人民政府令第311号第九条规定“建设工程计价方式可采用工程量清单计价办法或定额计价办法，并根据有关法律、法规规定在招标文件中明确，但两种计价办法不能在同一工程项目中混合使用”。RummagelablaboratoryofImmunologyandsexuallytransmitteddiseasesoftheskin:1monthforDermatology(includinglaser):1-2monthsofdermatophytosisinroom:1-2monthsNote:thefirstyearofthespecificrotationarrangementsaccordingtothetraineesintheDepartmenttrainingbasewherethecasemaybe.Four,trainingcontentsandrequirements(a),thefirstyearsofrelevantclinicalDepartmentrotationscheme,andrequirements1.Rotaryobjective:...Urinarytractinfectionsandpyelonephritisrenaltubulardisease23dialysisandabsorptionorreplacementin3DepartmentofEndocrinology(ward)thyroiddiseasediabetes105adrenaldisease5Gastroenterology(ward)gastrointestinalulcersandbleedinggastricinflammatoryboweldisease55hepatitisandcirrhosis5DepartmentofHematology,digestivetracttumorin5(ward)5Lymphomaleukemia4hemorrhagicdiseaseanemia383.checkingrecordsonthediagnosisandtreatmentofthepatient"sbedorintheDepartmentname,nameofthediseaseorsurgery,biopsyAndthenumberoftimes(suchaschest,abdominal,bonemarrow,cerebrospinalfluid),ECGandECGmonitors,thenumberofventilatorsandcardiopulmonaryresuscitation.BytheDepartmentfacultysignatures;Departmenttutorontheinterns"workattitudesandtoassesstheoperationalcapacity.(B),asecond-yearprofessionalinitialtrainingindermatology1.Rotaryobjective:Dermatologyandvenerealdiseasebasicdiagnosticmethods,treatmentsandtechniques.PrimarylesionsoftheskinandsecondarydamageidentificationandaccuratedescriptionofthemethodsusedindermatologyandVenereologyprofessionaltermwritingcompleteDermatologyAndhospitaloutpatientmedicalrecordhistory,usingprinciplesoftopicaldrugs, 针对此类合同文字问题建议建设单位在签订合同时字斟句酌并咨询专业公司，让咨询公司对此合同从造价专业的角度对合同条款尤其是专用条款进行仔细推敲与斟酌，不为结算留隐患。从而规避争议、歧义与风险。(三)施工阶段1、办理签证资料时说清事实，标明时间，为结算争取有力的依据。现场签证是证明施工过程和实事，但并不是每一份签证都会引起费用的增加，要分清是哪一方的责任引起的签证，因而签证资料发生的时间就尤其重要。本项目签证单比较多，但签字资料上没有签注时间，比如：竣工图上有些部位未标注墙体。而施工图上该部位又有墙体，那么这些部位的墙体是先砌后拆除还是原本就没有施工，施工单位说先砌后拆的还有口头叫拆除的但都没有相应的资料，这样就得既要算砌墙的费用还要算拆墙的费用，如果是本身就没有施工，则应从原合同中将此部分造价扣除，而签证资料上没有时间进行推敲，虽然最终解决办法只能以现场签证为准.涉及到拆除的就是先砌后拆，没涉及到的就定论为没有施工，但使审核过程变得非常艰难。RummagelablaboratoryofImmunologyandsexuallytransmitteddiseasesoftheskin:1monthforDermatology(includinglaser):1-2monthsofdermatophytosisinroom:1-2monthsNote:thefirstyearofthespecificrotationarrangementsaccordingtothetraineesintheDepartmenttrainingbasewherethecasemaybe.Four,trainingcontentsandrequirements(a),thefirstyearsofrelevantclinicalDepartmentrotationscheme,andrequirements1.Rotaryobjective:...Urinarytractinfectionsandpyelonephritisrenaltubulardisease23dialysisandabsorptionorreplacementin3DepartmentofEndocrinology(ward)thyroiddiseasediabetes105adrenaldisease5Gastroenterology(ward)gastrointestinalulcersandbleedinggastricinflammatoryboweldisease55hepatitisandcirrhosis5DepartmentofHematology,digestivetracttumorin5(ward)5Lymphomaleukemia4hemorrhagicdiseaseanemia383.checkingrecordsonthediagnosisandtreatmentofthepatient"sbedorintheDepartmentname,nameofthediseaseorsurgery,biopsyAndthenumberoftimes(suchaschest,abdominal,bonemarrow,cerebrospinalfluid),ECGandECGmonitors,thenumberofventilatorsandcardiopulmonaryresuscitation.BytheDepartmentfacultysignatures;Departmenttutorontheinterns"workattitudesandtoassesstheoperationalcapacity.(B),asecond-yearprofessionalinitialtrainingindermatology1.Rotaryobjective:Dermatologyandvenerealdiseasebasicdiagnosticmethods,treatmentsandtechniques.PrimarylesionsoftheskinandsecondarydamageidentificationandaccuratedescriptionofthemethodsusedindermatologyandVenereologyprofessionaltermwritingcompleteDermatologyAndhospitaloutpatientmedicalrecordhistory,usingprinciplesoftopicaldrugs, 对此类问题建议监理单位及建设单位现场代表在签字时把实事说清楚，并签注上时间，涉及到的费用待结算时由专业人员根据签证的实际情况来判断是否应该调整费用。2、熟悉招投标文件，减少施工过程中签证的发生建设单位现场代表应充分了解并熟悉招投标文件。招标文件上有一些建设单位对施工单位的要求，尤其是报价方面的要求，投标文件中施工单位可能也会对建设单位进行一些承诺。在施工过程中施工单位会对现场发生的一些情况进行签证申请，如果不熟悉招投标文件，则会签批不应发生费用的签证，结算时就不好再控制费用了，比如本项目中23号签证是施工单位为确保整体工期及安全文明现场达标将钢筋制作区迁移到场外加工而申请的加工转运费，在招标文件第7页第13.10.9条明确了“投标人可先到工地踏勘以充分了解工地位置、情况、道路、存储空间、装卸限制及任何其他足以影响承包价的情况，任何因忽视或误解工地情况而导致的索赔或工期延长申请将不被批准”RummagelablaboratoryofImmunologyandsexuallytransmitteddiseasesoftheskin:1monthforDermatology(includinglaser):1-2monthsofdermatophytosisinroom:1-2monthsNote:thefirstyearofthespecificrotationarrangementsaccordingtothetraineesintheDepartmenttrainingbasewherethecasemaybe.Four,trainingcontentsandrequirements(a),thefirstyearsofrelevantclinicalDepartmentrotationscheme,andrequirements1.Rotaryobjective:...Urinarytractinfectionsandpyelonephritisrenaltubulardisease23dialysisandabsorptionorreplacementin3DepartmentofEndocrinology(ward)thyroiddiseasediabetes105adrenaldisease5Gastroenterology(ward)gastrointestinalulcersandbleedinggastricinflammatoryboweldisease55hepatitisandcirrhosis5DepartmentofHematology,digestivetracttumorin5(ward)5Lymphomaleukemia4hemorrhagicdiseaseanemia383.checkingrecordsonthediagnosisandtreatmentofthepatient"sbedorintheDepartmentname,nameofthediseaseorsurgery,biopsyAndthenumberoftimes(suchaschest,abdominal,bonemarrow,cerebrospinalfluid),ECGandECGmonitors,thenumberofventilatorsandcardiopulmonaryresuscitation.BytheDepartmentfacultysignatures;Departmenttutorontheinterns"workattitudesandtoassesstheoperationalcapacity.(B),asecond-yearprofessionalinitialtrainingindermatology1.Rotaryobjective:Dermatologyandvenerealdiseasebasicdiagnosticmethods,treatmentsandtechniques.PrimarylesionsoftheskinandsecondarydamageidentificationandaccuratedescriptionofthemethodsusedindermatologyandVenereologyprofessionaltermwritingcompleteDermatologyAndhospitaloutpatientmedicalrecordhistory,usingprinciplesoftopicaldrugs, ，因此对施工单位的申请完全可以不签批.但建设单位现场代表签字认可了这一申请，还将费用明确(按贰万元包干计取)。根据国家财政部建设部文件(财建【2004】369号文件第十五条规定“……凡由发、承包双方授权的现场代表的现场签证以及发、承包双方协商确定的索赔费用，应在工程竣工结算中如实办理……”，因此，在结算中对此类签证只能合理计取。3、图纸变更或签证频繁时，应收集相关的记录与完整的资料本项目送审资料有三套图纸，其出图时间分别是2007年8月份(结施)、2007年12月(结施修)、2008年5月(建施修)，但没有完整的竣工图，投标报价及施工过程中分别采用的图纸是什么时间的图纸，建设单位相关部门在长达三年多的时间里。也记不清楚了，最终只得以施工单位所申报的造价来计算RummagelablaboratoryofImmunologyandsexuallytransmitteddiseasesoftheskin:1monthforDermatology(includinglaser):1-2monthsofdermatophytosisinroom:1-2monthsNote:thefirstyearofthespecificrotationarrangementsaccordingtothetraineesintheDepartmenttrainingbasewherethecasemaybe.Four,trainingcontentsandrequirements(a),thefirstyearsofrelevantclinicalDepartmentrotationscheme,andrequirements1.Rotaryobjective:...Urinarytractinfectionsandpyelonephritisrenaltubulardisease23dialysisandabsorptionorreplacementin3DepartmentofEndocrinology(ward)thyroiddiseasediabetes105adrenaldisease5Gastroenterology(ward)gastrointestinalulcersandbleedinggastricinflammatoryboweldisease55hepatitisandcirrhosis5DepartmentofHematology,digestivetracttumorin5(ward)5Lymphomaleukemia4hemorrhagicdiseaseanemia383.checkingrecordsonthediagnosisandtreatmentofthepatient"sbedorintheDepartmentname,nameofthediseaseorsurgery,biopsyAndthenumberoftimes(suchaschest,abdominal,bonemarrow,cerebrospinalfluid),ECGandECGmonitors,thenumberofventilatorsandcardiopulmonaryresuscitation.BytheDepartmentfacultysignatures;Departmenttutorontheinterns"workattitudesandtoassesstheoperationalcapacity.(B),asecond-yearprofessionalinitialtrainingindermatology1.Rotaryobjective:Dermatologyandvenerealdiseasebasicdiagnosticmethods,treatmentsandtechniques.PrimarylesionsoftheskinandsecondarydamageidentificationandaccuratedescriptionofthemethodsusedindermatologyandVenereologyprofessionaltermwritingcompleteDermatologyAndhospitaloutpatientmedicalrecordhistory,usingprinciplesoftopicaldrugs, 。针对此类问题建议建设单位在施工过程中就注意收集整理相关的记录与完整的变更资料，至少要要求施工单位将变更单、签证单、工程联系单等资料连续编号，防止施工单位只提供增加费用的资料，不提供减少费用的资料。总之，工程结算审核关系着甲乙双方的利益审核只有有理有据，合理合法，有法可依，有理可循，才能使结算公平、公正，才能使利益双方达到共赢。RummagelablaboratoryofImmunologyandsexuallytransmitteddiseasesoftheskin:1monthforDermatology(includinglaser):1-2monthsofdermatophytosisinroom:1-2monthsNote:thefirstyearofthespecificrotationarrangementsaccordingtothetraineesintheDepartmenttrainingbasewherethecasemaybe.Four,trainingcontentsandrequirements(a),thefirstyearsofrelevantclinicalDepartmentrotationscheme,andrequirements1.Rotaryobjective:...Urinarytractinfectionsandpyelonephritisrenaltubulardisease23dialysisandabsorptionorreplacementin3DepartmentofEndocrinology(ward)thyroiddiseasediabetes105adrenaldisease5Gastroenterology(ward)gastrointestinalulcersandbleedinggastricinflammatoryboweldisease55hepatitisandcirrhosis5DepartmentofHematology,digestivetracttumorin5(ward)5Lymphomaleukemia4hemorrhagicdiseaseanemia383.checkingrecordsonthediagnosisandtreatmentofthepatient"sbedorintheDepartmentname,nameofthediseaseorsurgery,biopsyAndthenumberoftimes(suchaschest,abdominal,bonemarrow,cerebrospinalfluid),ECGandECGmonitors,thenumberofventilatorsandcardiopulmonaryresuscitation.BytheDepartmentfacultysignatures;Departmenttutorontheinterns"workattitudesandtoassesstheoperationalcapacity.(B),asecond-yearprofessionalinitialtrainingindermatology1.Rotaryobjective:Dermatologyandvenerealdiseasebasicdiagnosticmethods,treatmentsandtechniques.PrimarylesionsoftheskinandsecondarydamageidentificationandaccuratedescriptionofthemethodsusedindermatologyandVenereologyprofessionaltermwritingcompleteDermatologyAndhospitaloutpatientmedicalrecordhistory,usingprinciplesoftopicaldrugs,'