工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預(yu)決(jue)算(suan)(suan)是科學合理確(que)(que)定工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)造價，保證工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)質量，節約工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)開(kai)支的(de)(de)必(bi)要(yao)程(cheng)(cheng)(cheng)(cheng)序(xu)。在科學發(fa)展觀(guan)的(de)(de)指(zhi)導下，牢牢把握工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預(yu)決(jue)算(suan)(suan)的(de)(de)準確(que)(que)性(xing)，對于多(duo)、快、好、省地完成工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)項目極(ji)為(wei)重要(yao)，因此必(bi)須充分(fen)發(fa)揮工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預(yu)決(jue)算(suan)(suan)人員的(de)(de)積極(ji)性(xing)和高度責任感(gan)，深(shen)入調查影響工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預(yu)決(jue)算(suan)(suan)準確(que)(que)性(xing)的(de)(de)原因，認(ren)真研(yan)究提高工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預(yu)決(jue)算(suan)(suan)準確(que)(que)性(xing)的(de)(de)對策。如何提高工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預(yu)決(jue)算(suan)(suan)的(de)(de)準確(que)(que)性(xing)呢？
一、影響工(gong)程預決算準確性的因素
馬克(ke)思主義的辯證法認為，世(shi)界充滿著(zhu)矛盾(dun)，沒(mei)有(you)矛盾(dun)就沒(mei)有(you)世(shi)界。任(ren)何一個工程在實施過程中，都會遇(yu)到(dao)這樣和那樣的矛盾(dun)和問題。因(yin)此，影響工程預(yu)決算的準確性有(you)多(duo)種矛盾(dun)存在。
1、客觀條(tiao)件是影(ying)響和制約工(gong)程(cheng)預決算準(zhun)確性的重(zhong)要因(yin)素(su)。大家知道，工(gong)程(cheng)設計(ji)圖(tu)紙(zhi)是計(ji)算工(gong)程(cheng)量的依據，而工(gong)程(cheng)設計(ji)要受到外界客觀條(tiao)件的影(ying)響和制約，在工(gong)程(cheng)實(shi)(shi)施過程(cheng)中，由于(yu)種種原(yuan)因(yin)會造成(cheng)原(yuan)有設計(ji)的變(bian)更，使工(gong)程(cheng)預決算隨著(zhu)實(shi)(shi)際情況的變(bian)化而變(bian)化，其準(zhun)確性難以保證。
2、工(gong)(gong)程(cheng)(cheng)(cheng)預決(jue)(jue)算(suan)人員的(de)素質對工(gong)(gong)程(cheng)(cheng)(cheng)預決(jue)(jue)算(suan)的(de)準(zhun)確性(xing)有一定影(ying)響(xiang)。如果工(gong)(gong)程(cheng)(cheng)(cheng)預決(jue)(jue)算(suan)人員缺乏一定的(de)專業知(zhi)識和設計、施工(gong)(gong)等工(gong)(gong)程(cheng)(cheng)(cheng)相關(guan)的(de)知(zhi)識，對業務技(ji)術(shu)不能做(zuo)到精益求精，或者缺乏認真負(fu)責(ze)的(de)工(gong)(gong)作態度(du)和優(you)良(liang)的(de)職業道德，就會(hui)在工(gong)(gong)程(cheng)(cheng)(cheng)預決(jue)(jue)算(suan)過程(cheng)(cheng)(cheng)中(zhong)出現(xian)差錯，從而影(ying)響(xiang)工(gong)(gong)程(cheng)(cheng)(cheng)預決(jue)(jue)算(suan)的(de)準(zhun)確性(xing)。
3、工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)量(liang)的重(zhong)復(fu)計(ji)算(suan)會(hui)影(ying)響工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)預(yu)(yu)決(jue)算(suan)的準確(que)性(xing)。在工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)預(yu)(yu)決(jue)算(suan)中(zhong)，工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)量(liang)的重(zhong)復(fu)計(ji)算(suan)必(bi)然影(ying)響工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)預(yu)(yu)決(jue)算(suan)的準確(que)性(xing)。為什么會(hui)出現(xian)工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)量(liang)的重(zhong)復(fu)計(ji)算(suan)現(xian)象呢？預(yu)(yu)決(jue)算(suan)管(guan)理中(zhong)制度(du)不完善，缺乏(fa)有效監(jian)督(du)是(shi)(shi)一個重(zhong)要原因(yin)。造價人(ren)員專業素質和工(gong)(gong)(gong)(gong)(gong)作能力差，缺乏(fa)高(gao)度(du)的責任心(xin)，就會(hui)造成工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)量(liang)的重(zhong)復(fu)計(ji)算(suan)或(huo)漏算(suan)。工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)預(yu)(yu)決(jue)算(suan)管(guan)理體制中(zhong)，界(jie)限不明，職責不清，多部門、多單(dan)位參(can)與工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)量(liang)的計(ji)算(suan)，而部門與部門、單(dan)位與單(dan)位之(zhi)間往往是(shi)(shi)“兩張(zhang)皮”，缺乏(fa)緊(jin)密聯系，導致工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)量(liang)清單(dan)中(zhong)的弊(bi)端(duan)很難發現(xian)，影(ying)響工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)預(yu)(yu)決(jue)算(suan)的準確(que)性(xing)。
4、定(ding)額項目(mu)錯(cuo)套(tao)影響(xiang)工程預決算(suan)(suan)的(de)準(zhun)(zhun)確(que)性。在(zai)工程預決算(suan)(suan)中，由于地區不(bu)同、行(xing)業不(bu)同，執行(xing)標準(zhun)(zhun)也有所不(bu)同，有關部門缺(que)乏有效的(de)監(jian)督，定(ding)額項目(mu)錯(cuo)套(tao)現象時有發生，影響(xiang)工程預決算(suan)(suan)的(de)準(zhun)(zhun)確(que)性。有的(de)單位片(pian)面追求經濟(ji)效益(yi)，在(zai)定(ding)額套(tao)用時往往不(bu)切實際地選(xuan)取(qu)較高的(de)定(ding)額，影響(xiang)工程預決算(suan)(suan)的(de)準(zhun)(zhun)確(que)性。
5、虛增工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)影響(xiang)工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預(yu)決(jue)算(suan)(suan)(suan)(suan)的(de)(de)(de)準(zhun)確(que)(que)性(xing)。在工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預(yu)決(jue)算(suan)(suan)(suan)(suan)中，有的(de)(de)(de)施工(gong)(gong)單位違(wei)反(fan)國家(jia)有關規定(ding)(ding)，虛增工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)，影響(xiang)工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預(yu)決(jue)算(suan)(suan)(suan)(suan)的(de)(de)(de)準(zhun)確(que)(que)性(xing)。由(you)于(yu)虛增工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)，在竣(jun)工(gong)(gong)結算(suan)(suan)(suan)(suan)中難以進行全面而科學地審核，往往采取(qu)重復計(ji)算(suan)(suan)(suan)(suan)工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)量(liang)(liang)，影響(xiang)工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預(yu)決(jue)算(suan)(suan)(suan)(suan)的(de)(de)(de)準(zhun)確(que)(que)性(xing)。另外，合同(tong)(tong)條(tiao)款的(de)(de)(de)不明確(que)(que)性(xing)也影響(xiang)工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預(yu)決(jue)算(suan)(suan)(suan)(suan)的(de)(de)(de)準(zhun)確(que)(que)性(xing)。由(you)于(yu)部分工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)項目在合同(tong)(tong)條(tiao)款確(que)(que)定(ding)(ding)中缺(que)乏規范性(xing)、約束性(xing)，導致工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預(yu)決(jue)算(suan)(suan)(suan)(suan)中出現多算(suan)(suan)(suan)(suan)或冒算(suan)(suan)(suan)(suan)的(de)(de)(de)問題，影響(xiang)工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預(yu)決(jue)算(suan)(suan)(suan)(suan)的(de)(de)(de)準(zhun)確(que)(que)性(xing)。
二(er)、提(ti)高工程(cheng)預(yu)決算(suan)準確(que)性的對策與建議
1、提高(gao)專業(ye)人(ren)員素質和(he)業(ye)務水(shui)平(ping)是提高(gao)工(gong)程(cheng)(cheng)預(yu)(yu)(yu)決算(suan)準(zhun)確性(xing)的(de)(de)關鍵。有關部門要(yao)(yao)加強預(yu)(yu)(yu)決算(suan)人(ren)員專業(ye)技(ji)能的(de)(de)學(xue)習(xi)。通過(guo)學(xue)習(xi)和(he)培訓，預(yu)(yu)(yu)決算(suan)專業(ye)人(ren)員要(yao)(yao)努力掌握和(he)熟悉(xi)設(she)計、施(shi)工(gong)規范。如果不精通、不熟悉(xi)，必(bi)然出(chu)現(xian)差錯(cuo)，影響預(yu)(yu)(yu)決算(suan)的(de)(de)準(zhun)確性(xing)。預(yu)(yu)(yu)決算(suan)人(ren)員要(yao)(yao)較多(duo)地掌握工(gong)程(cheng)(cheng)預(yu)(yu)(yu)決算(suan)管理的(de)(de)相關規定，提高(gao)自己的(de)(de)實際操作(zuo)能力。
2、科學而準(zhun)確(que)(que)地計(ji)(ji)算(suan)(suan)工(gong)(gong)(gong)程(cheng)量(liang)是(shi)(shi)提(ti)(ti)高預決算(suan)(suan)準(zhun)確(que)(que)性(xing)的(de)(de)重(zhong)要環(huan)節。工(gong)(gong)(gong)程(cheng)量(liang)是(shi)(shi)原(yuan)始數據，是(shi)(shi)預決算(suan)(suan)的(de)(de)基礎。工(gong)(gong)(gong)程(cheng)量(liang)計(ji)(ji)算(suan)(suan)的(de)(de)準(zhun)確(que)(que)與否(fou)，直接影響工(gong)(gong)(gong)程(cheng)造價的(de)(de)準(zhun)確(que)(que)性(xing)。因(yin)此，工(gong)(gong)(gong)程(cheng)量(liang)計(ji)(ji)算(suan)(suan)要真實(shi)準(zhun)確(que)(que)，經得起審查的(de)(de)考驗(yan)。圖紙(zhi)是(shi)(shi)合理準(zhun)確(que)(que)計(ji)(ji)算(suan)(suan)工(gong)(gong)(gong)程(cheng)量(liang)的(de)(de)重(zhong)要依(yi)據，預決算(suan)(suan)人(ren)員要認真閱(yue)讀(du)圖紙(zhi)，理解得一(yi)清二楚(chu)，能(neng)夠做到一(yi)喚便在目前(qian)，爛熟于心(xin)，才能(neng)提(ti)(ti)高預決算(suan)(suan)的(de)(de)準(zhun)確(que)(que)性(xing)。只有(you)熟練地掌握(wo)圖紙(zhi)，才能(neng)為準(zhun)確(que)(que)計(ji)(ji)算(suan)(suan)工(gong)(gong)(gong)程(cheng)量(liang)提(ti)(ti)供(gong)有(you)利條件。工(gong)(gong)(gong)程(cheng)量(liang)計(ji)(ji)算(suan)(suan)必須(xu)嚴格規范，實(shi)事求是(shi)(shi)，精(jing)益(yi)求精(jing)，一(yi)絲不茍，否(fou)則就會使工(gong)(gong)(gong)程(cheng)量(liang)出現(xian)計(ji)(ji)算(suan)(suan)錯誤(wu)。
3、正確(que)計(ji)(ji)算(suan)(suan)項(xiang)目(mu)直(zhi)接費，并(bing)準(zhun)(zhun)確(que)套(tao)價。項(xiang)目(mu)直(zhi)接費的(de)準(zhun)(zhun)確(que)與(yu)否(fou)，對工程(cheng)(cheng)造價有(you)很大(da)的(de)影響，所以(yi)計(ji)(ji)算(suan)(suan)項(xiang)目(mu)直(zhi)接費時，必(bi)須堅(jian)持原則，實(shi)事求(qiu)(qiu)是(shi)。要注意執行定(ding)(ding)額，保持定(ding)(ding)額的(de)嚴肅性，不得任(ren)意修改或調整定(ding)(ding)額。必(bi)須按(an)設(she)計(ji)(ji)圖(tu)紙與(yu)定(ding)(ding)額操作，實(shi)事求(qiu)(qiu)是(shi)，避免脫離實(shi)際，高套(tao)定(ding)(ding)額。嚴格規(gui)(gui)范工程(cheng)(cheng)預決算(suan)(suan)中的(de)計(ji)(ji)取(qu)費率(lv)。目(mu)前(qian)，工程(cheng)(cheng)預決算(suan)(suan)中計(ji)(ji)取(qu)費率(lv)缺乏(fa)統(tong)一標準(zhun)(zhun)，因此工程(cheng)(cheng)預決算(suan)(suan)審計(ji)(ji)人員(yuan)必(bi)須對工程(cheng)(cheng)項(xiang)目(mu)建設(she)的(de)實(shi)際情況、施工單位(wei)的(de)資(zi)質等級，了解得清(qing)楚、明白(bai)，并(bing)按(an)國家有(you)關部門的(de)規(gui)(gui)定(ding)(ding)嚴格執行。
4、盡(jin)可(ke)(ke)能(neng)(neng)多地(di)收(shou)(shou)集(ji)與預(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)有(you)(you)關的(de)(de)(de)資(zi)料(liao)(liao)是保證預(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)準確(que)(que)(que)性(xing)(xing)的(de)(de)(de)前提(ti)。工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)人員(yuan)要(yao)(yao)(yao)把竣工(gong)(gong)(gong)(gong)(gong)(gong)圖(tu)紙(zhi)、承(cheng)包合同、圖(tu)紙(zhi)會(hui)審記錄、施工(gong)(gong)(gong)(gong)(gong)(gong)組織沒計、設計變更通知、工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)洽商記錄、工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)技術(shu)方案、現場(chang)(chang)簽證憑據(ju)等資(zi)料(liao)(liao)收(shou)(shou)集(ji)到(dao)手。俗(su)話說：“處處有(you)(you)心皆學問。”工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)人員(yuan)要(yao)(yao)(yao)做有(you)(you)心人，學會(hui)收(shou)(shou)集(ji)整理與預(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)有(you)(you)關的(de)(de)(de)資(zi)料(liao)(liao)，并盡(jin)可(ke)(ke)能(neng)(neng)地(di)熟悉這些資(zi)料(liao)(liao)，從而了解(jie)設計意圖(tu)，掌握(wo)施工(gong)(gong)(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)(gong)(gong)藝，這是保證工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)準確(que)(que)(que)性(xing)(xing)的(de)(de)(de)前提(ti)。在(zai)工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)項目建(jian)設中，要(yao)(yao)(yao)加強(qiang)價(jia)(jia)格的(de)(de)(de)管(guan)理和控制，這是保證工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)的(de)(de)(de)基礎(chu)。在(zai)市(shi)場(chang)(chang)經(jing)濟條件下，工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)人員(yuan)要(yao)(yao)(yao)調查研(yan)究(jiu)，根據(ju)市(shi)場(chang)(chang)行(xing)情對材料(liao)(liao)科學合理定價(jia)(jia)，從而提(ti)高(gao)工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)的(de)(de)(de)準確(que)(que)(que)性(xing)(xing)。工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)人員(yuan)要(yao)(yao)(yao)做好信息(xi)收(shou)(shou)集(ji)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)。因為信息(xi)是預(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)(de)神(shen)經(jing)，只(zhi)有(you)(you)不斷地(di)收(shou)(shou)集(ji)與預(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)有(you)(you)關的(de)(de)(de)信息(xi)，才能(neng)(neng)準確(que)(que)(que)地(di)做好預(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)。工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)是一項技術(shu)性(xing)(xing)和政策性(xing)(xing)很強(qiang)的(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)，工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)人員(yuan)要(yao)(yao)(yao)具有(you)(you)實事求是的(de)(de)(de)態度(du)，認真學習(xi)、善(shan)于總結(jie)，提(ti)高(gao)自己的(de)(de)(de)基本功。要(yao)(yao)(yao)經(jing)常深入施工(gong)(gong)(gong)(gong)(gong)(gong)現場(chang)(chang)，熟悉施工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)序，這樣才能(neng)(neng)合理確(que)(que)(que)定工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)造價(jia)(jia)、控制工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)成本，保證預(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)的(de)(de)(de)準確(que)(que)(que)性(xing)(xing)。
5、建立科(ke)(ke)學(xue)(xue)(xue)(xue)完(wan)善的(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)(yu)決(jue)算(suan)(suan)(suan)管(guan)(guan)(guan)理(li)(li)體系(xi)。在工(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)(yu)決(jue)算(suan)(suan)(suan)過程(cheng)中(zhong)，要認真(zhen)踐行(xing)(xing)科(ke)(ke)學(xue)(xue)(xue)(xue)發展觀，建立科(ke)(ke)學(xue)(xue)(xue)(xue)完(wan)善的(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)(yu)決(jue)算(suan)(suan)(suan)管(guan)(guan)(guan)理(li)(li)體系(xi)，才能有(you)效(xiao)地提(ti)高工(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)(yu)決(jue)算(suan)(suan)(suan)的(de)(de)(de)準(zhun)確性(xing)。工(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)(yu)決(jue)算(suan)(suan)(suan)的(de)(de)(de)實(shi)踐使我們(men)認識(shi)到，為什么有(you)些(xie)工(gong)(gong)(gong)(gong)(gong)程(cheng)的(de)(de)(de)預(yu)(yu)決(jue)算(suan)(suan)(suan)很難保(bao)證(zheng)其準(zhun)確性(xing)，原因雖然是(shi)多(duo)方面(mian)的(de)(de)(de)，但沒有(you)建立科(ke)(ke)學(xue)(xue)(xue)(xue)完(wan)善的(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)(yu)決(jue)算(suan)(suan)(suan)管(guan)(guan)(guan)理(li)(li)體系(xi)，往往是(shi)一個重要原因。因此，必(bi)須建立科(ke)(ke)學(xue)(xue)(xue)(xue)完(wan)善的(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)(yu)決(jue)算(suan)(suan)(suan)管(guan)(guan)(guan)理(li)(li)體系(xi)。工(gong)(gong)(gong)(gong)(gong)程(cheng)建設單位(wei)要設置專業的(de)(de)(de)預(yu)(yu)決(jue)算(suan)(suan)(suan)管(guan)(guan)(guan)理(li)(li)機構，選(xuan)拔和(he)配備具有(you)豐富經驗和(he)較高素(su)質(zhi)的(de)(de)(de)預(yu)(yu)決(jue)算(suan)(suan)(suan)人員，科(ke)(ke)學(xue)(xue)(xue)(xue)制定(ding)工(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)(yu)決(jue)算(suan)(suan)(suan)方案，并對工(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)(yu)決(jue)算(suan)(suan)(suan)方案進(jin)行(xing)(xing)動態的(de)(de)(de)監(jian)督管(guan)(guan)(guan)理(li)(li)。無(wu)論是(shi)工(gong)(gong)(gong)(gong)(gong)程(cheng)建設單位(wei)還是(shi)工(gong)(gong)(gong)(gong)(gong)程(cheng)設計單位(wei)，在預(yu)(yu)決(jue)算(suan)(suan)(suan)的(de)(de)(de)過程(cheng)中(zhong)，都要嚴(yan)格遵守(shou)國家(jia)的(de)(de)(de)經濟法規，保(bao)證(zheng)工(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)(yu)決(jue)算(suan)(suan)(suan)的(de)(de)(de)科(ke)(ke)學(xue)(xue)(xue)(xue)合(he)理(li)(li)。工(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)(yu)決(jue)算(suan)(suan)(suan)人員要善于(yu)學(xue)(xue)(xue)(xue)習(xi)，掌握先進(jin)的(de)(de)(de)方法，用現(xian)代科(ke)(ke)學(xue)(xue)(xue)(xue)知識(shi)武裝自(zi)己，保(bao)證(zheng)工(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)(yu)決(jue)算(suan)(suan)(suan)的(de)(de)(de)準(zhun)確性(xing)。施(shi)工(gong)(gong)(gong)(gong)(gong)單位(wei)要遵紀守(shou)法，合(he)理(li)(li)報價，信(xin)守(shou)合(he)同，嚴(yan)格按照設計方案組織施(shi)工(gong)(gong)(gong)(gong)(gong)，保(bao)證(zheng)工(gong)(gong)(gong)(gong)(gong)程(cheng)進(jin)度和(he)施(shi)工(gong)(gong)(gong)(gong)(gong)質(zhi)量，實(shi)現(xian)安全、高效(xiao)。在工(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)(yu)算(suan)(suan)(suan)管(guan)(guan)(guan)理(li)(li)體系(xi)的(de)(de)(de)建立中(zhong)，各(ge)方都要正確履行(xing)(xing)自(zi)己的(de)(de)(de)權利和(he)義務，嚴(yan)格約(yue)束自(zi)己，積極相互配合(he)，形成巨大合(he)力，才能提(ti)高工(gong)(gong)(gong)(gong)(gong)程(cheng)預(yu)(yu)決(jue)算(suan)(suan)(suan)的(de)(de)(de)準(zhun)確性(xing)。
6、強(qiang)化審(shen)計(ji)(ji)(ji)(ji)職能有利于(yu)(yu)提(ti)高(gao)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預(yu)(yu)決算(suan)(suan)(suan)的(de)(de)(de)(de)準確(que)性(xing)(xing)。在市場經濟條(tiao)件下，工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預(yu)(yu)決算(suan)(suan)(suan)面臨著新的(de)(de)(de)(de)矛盾和問題，強(qiang)化審(shen)計(ji)(ji)(ji)(ji)職能有利于(yu)(yu)提(ti)高(gao)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預(yu)(yu)決算(suan)(suan)(suan)的(de)(de)(de)(de)準確(que)性(xing)(xing)。審(shen)計(ji)(ji)(ji)(ji)部門和審(shen)計(ji)(ji)(ji)(ji)人(ren)員要把工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預(yu)(yu)決算(suan)(suan)(suan)審(shen)計(ji)(ji)(ji)(ji)工(gong)(gong)(gong)作提(ti)到自己的(de)(de)(de)(de)議事日(ri)程(cheng)(cheng)(cheng)(cheng)上來(lai)，并由只在設(she)計(ji)(ji)(ji)(ji)、竣工(gong)(gong)(gong)結算(suan)(suan)(suan)階段進行審(shen)計(ji)(ji)(ji)(ji)，拓(tuo)寬到工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)項目建設(she)的(de)(de)(de)(de)全(quan)過程(cheng)(cheng)(cheng)(cheng)，保證(zheng)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預(yu)(yu)決算(suan)(suan)(suan)的(de)(de)(de)(de)準確(que)性(xing)(xing)。為(wei)提(ti)高(gao)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預(yu)(yu)決算(suan)(suan)(suan)的(de)(de)(de)(de)準確(que)性(xing)(xing)，工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)預(yu)(yu)算(suan)(suan)(suan)人(ren)員要自覺接受審(shen)計(ji)(ji)(ji)(ji)部門和審(shen)計(ji)(ji)(ji)(ji)人(ren)員的(de)(de)(de)(de)監督，運用正確(que)的(de)(de)(de)(de)程(cheng)(cheng)(cheng)(cheng)序和方法(fa)，解決工(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)實際問題。
目(mu)前，市場體制的(de)建立(li)為工程(cheng)(cheng)建設開辟了(le)通路，但也出現了(le)新的(de)矛盾和問題。因(yin)此(ci)，在國內(nei)工程(cheng)(cheng)建設行業的(de)發(fa)展(zhan)中，工程(cheng)(cheng)預(yu)決(jue)算(suan)業務人員要(yao)繼(ji)續解放(fang)思想，堅持(chi)改革(ge)開放(fang)，重視調查研究(jiu)，銳意進(jin)取(qu)，勇于創(chuang)新，牢牢把(ba)握工程(cheng)(cheng)預(yu)決(jue)算(suan)的(de)準(zhun)確性。在工程(cheng)(cheng)預(yu)決(jue)算(suan)編制與管理中，要(yao)進(jin)一步規范標準(zhun)，強化(hua)監管，有效地提高(gao)工程(cheng)(cheng)預(yu)決(jue)算(suan)的(de)準(zhun)確性。
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