預(yù)算審核方法外文翻譯

1、.外文原文及譯文（譯文）預(yù)算審核方法 施工圖預(yù)算的審核是合理確定工程造價(jià)的必要程序及重要組成部分。但由于施工圖預(yù)算的審核對(duì)象不同，或要求的進(jìn)度不同，或投資規(guī)模不同，則審核方法不一樣，在建筑安裝工程中，土建工程占投資比例較高（工業(yè)建設(shè)約50%，民用建筑約80%，公共建筑約70%）。因而，審核的重點(diǎn)往往在土建工程施工圖預(yù)算，下面談?wù)劯鞣N審核方法。1、全面審核法這種方法實(shí)際上是審核人重新編制施工圖預(yù)算。首先，根據(jù)施工圖全面計(jì)算工程量。然后，將本人計(jì)算的工程量與審核對(duì)象的工程量一進(jìn)行對(duì)比。同時(shí)，根據(jù)定額或單位估價(jià)表逐項(xiàng)核實(shí)審核對(duì)象的單價(jià)，這種方法常常適用于以下情況： （1）初學(xué)者審核的施工圖預(yù)算； （

2、2）投資不多的項(xiàng)目,如維修工程; （3）工程內(nèi)容比較簡單（分項(xiàng)工程不多)的項(xiàng)目,如圍墻、道路擋土墻、排水溝等； （4）建設(shè)單位審核施工單位的預(yù)算，或施工單位審核設(shè)計(jì)單位設(shè)計(jì)單價(jià)的預(yù)算。 這種方法的優(yōu)點(diǎn)是：審核后的施工圖預(yù)算準(zhǔn)確度較高；缺點(diǎn)是：工作量大，實(shí)質(zhì)是重復(fù)勞動(dòng)。在投資規(guī)模較大。審核進(jìn)度要求較緊的情況下，這種方法是不可取的，但建設(shè)單位為嚴(yán)格控制工程造價(jià)，仍常常采用這種方法。2、重點(diǎn)審核法這種方法類同于全面審核法，其與全面審核法之區(qū)別僅是審核范圍不同而已。該方法有側(cè)重的，有選擇的根據(jù)施工圖計(jì)算部分價(jià)值較高或占投資比例較大的分項(xiàng)工程量。如磚石結(jié)構(gòu)（基礎(chǔ)、墻體）、鋼筋混凝土結(jié)構(gòu)（梁、板、柱）、木

3、結(jié)構(gòu)（門窗）、鋼結(jié)構(gòu)（屋架、檀條、支撐），以及高級(jí)裝飾等；而對(duì)其他價(jià)值較低或占投資比例較小的分項(xiàng)目工程，如普通裝飾項(xiàng)目、零星項(xiàng)目（雨蓬、散水、坡道、明溝、水池、垃圾箱）等，審核者往往有意忽略不計(jì)，重點(diǎn)核實(shí)與上述工程量相對(duì)應(yīng)的定額單價(jià)，尤其重點(diǎn)審核定額子自檔次易混淆的單價(jià)（如構(gòu)件斷面、單體體積），其次是混凝土標(biāo)號(hào)、砌筑、抹灰砂漿的標(biāo)號(hào)核 算。這種方法在審核進(jìn)度較緊張的情況下，常常適用于建設(shè)單位審核施工單位的預(yù)算或施工單位審核設(shè)計(jì)單位的預(yù)算。 這種方法與全面審核法比較，工作量相對(duì)減少，而取得的效果卻不是很差，但仍屬重復(fù)勞動(dòng)。 3、分析對(duì)比審核法由于上述兩種方法類似編制施工圖預(yù)算，工作量大，審核周期

4、長，預(yù)算人員在長期的工作中摸索出另一種方法，即分析對(duì)比審核法。該方法是在總結(jié)分析預(yù)結(jié)算資料的基礎(chǔ)上，找出同類工程造價(jià)及工料消耗的規(guī)律性，整理出用途不同。結(jié)構(gòu)形式不同、地區(qū)不同的工程造價(jià)、工料消耗指標(biāo)。然后，根據(jù)這些指標(biāo)對(duì)審核對(duì)象進(jìn)行分折對(duì)比，從中找出不符合投資規(guī)律的分部分項(xiàng)工程，針對(duì)這些子目進(jìn)行重點(diǎn)審核，分析其差異較大的原因。常用的指標(biāo)有以下幾種類型： （1）單方造價(jià)指標(biāo)（元、/m2、元m2、元m.）；（2）分部工程比例：基礎(chǔ)，樓板屋面，門窗，圍護(hù)結(jié)構(gòu)等各占定額直接費(fèi)的比例； （3）各種結(jié)構(gòu)比例：磚石，混凝土及鋼筋混凝土，木結(jié)構(gòu)，金屬結(jié)構(gòu)，裝飾，土石方等各占定額直接費(fèi)的比例； （4）專業(yè)投資比

5、例：土建，給排水，采暖通風(fēng)，電氣照明等各專業(yè)占總造價(jià)的比例； （5）工料消耗指標(biāo)：即鋼材、木材、水泥、砂、石、磚、瓦、人工等主要工料的單方消耗指稱。4、常見病審核法由于預(yù)算人員所處地位不同，立場不同，則觀點(diǎn)、方法亦不同。在預(yù)算編制中，不同程度地出現(xiàn)某些常見病。 某些施工單位的施工圖預(yù)算常常出現(xiàn)以下常見?。?（1）工程量計(jì)算正誤差：毛石、鋼筋混凝土基礎(chǔ)T形交接重疊處重復(fù)計(jì)算；樓地面孔洞、溝通所占面積不扣；墻體中的圈梁、過梁所占體積不扣；挖地糟、地坑土方常常出現(xiàn)“挖空氣”現(xiàn)象；鋼筋計(jì)算常常不扣保護(hù)層；粱、板、住交接處受力筋或箍筋重復(fù)計(jì)算；接地面、墻面各種抹灰重復(fù)計(jì)算；. （2）定額單價(jià)高套正誤差：

6、混凝土標(biāo)號(hào)、石子粒徑；構(gòu)件斷面、單件體積；砌筑、抹灰砂漿標(biāo)號(hào)及配合比；單項(xiàng)腳手架高度界限；裝飾工程的級(jí)別（普通、中級(jí)、高級(jí)）；地坑。地糟、土方三者之間的界限；土石方的分類界限. （3）項(xiàng)目重復(fù)正誤差：塊料面層下找平層；瀝青卷材防水層，瀝青隔氣層下的冷底子油；預(yù)制構(gòu)件的鐵件；屬于建筑工程范疇的給排水設(shè)施。在采用綜合定額預(yù)算的項(xiàng)目中，這種現(xiàn)象尤其普遍。 （4）綜合費(fèi)用計(jì)算正誤差：措施手段材料一次攤銷；綜合費(fèi)項(xiàng)目內(nèi)容與定額已考慮的內(nèi)容重復(fù)；綜合費(fèi)項(xiàng)目內(nèi)容與冬雨季施工增加費(fèi)，臨時(shí)設(shè)施費(fèi)中內(nèi)容重復(fù)。 而某些設(shè)計(jì)單位和建設(shè)單位的預(yù)算人員或施工單位的初學(xué)預(yù)算者卻常常犯有另一方面的常見病： （1）工程量計(jì)算負(fù)

7、誤差。完全按理論尺寸計(jì)算工程量。 （2）預(yù)算項(xiàng)目遺漏負(fù)誤差。缺乏現(xiàn)場施工管理經(jīng)驗(yàn)，施工常識(shí)、圖紙說明遺漏或模糊不清處理常常遺漏。 由于上述常見職業(yè)病范疇，且具有普遍性。審核施工圖預(yù)算時(shí)，可根據(jù)這些線索而摸瓜，剔除其不合理部分，補(bǔ)充完善預(yù)算內(nèi)容，準(zhǔn)確計(jì)算工程量，合理取定定額單價(jià)，以達(dá)到合理確定工程造價(jià)之目的。 5、相關(guān)項(xiàng)目、相關(guān)數(shù)據(jù)審核法施工圖預(yù)算項(xiàng)目數(shù)十、數(shù)百、數(shù)據(jù)成千上萬。對(duì)于初學(xué)者來說，乍一看，好象各項(xiàng)目、各數(shù)據(jù)之間毫無關(guān)系。其實(shí)不然，這些項(xiàng)目。這些數(shù)據(jù)之間有著千絲萬縷的聯(lián)系。只要我們認(rèn)真總結(jié)、仔細(xì)分析，就可以摸索出它們的規(guī)律。我們可利用這些規(guī)律來審核施工圖預(yù)算，找出不符合規(guī)律的項(xiàng)目及數(shù)據(jù)

8、，如漏項(xiàng)、重項(xiàng)、工程量數(shù)據(jù)錯(cuò)誤等，然后，針對(duì)這此問題進(jìn)行重點(diǎn)審核，如： 1、與建筑面積相關(guān)的項(xiàng)目和工程量數(shù)據(jù)； 2、與室外凈面積相關(guān)的項(xiàng)目和工程量數(shù)據(jù)； 3、與墻體面積相關(guān)的項(xiàng)目和工程量數(shù)據(jù)； 4、與外墻邊線相關(guān)的項(xiàng)目和工程量數(shù)據(jù)。原文budget, audit methodsConstruction drawing budget audit is necessary procedure of ensuring construction cost reasonably, and an important part. But as a result of construction drawing

9、 budget audit object is different, or the progress of the different requirements, or the investment scale is different, different audit methods, in the construction and installation engineering, civil engineering of high investment ratio (about 50%, industrial construction civil construction by abou

10、t 80%, public buildings around 70%). Therefore, the focus of the audit is often in the civil engineering construction drawing budget, here's all kinds of audit methods. 1, comprehensive audit method This method is actually a reviewer to prepare the construction drawing budget. First of all, acco

11、rding to the comprehensive calculation of quantities of construction. Then I calculate the quantity and the audit - a comparison of quantities of objects. At the same time, according to the norm or unit valuation table, item by item, to verify the unit price of audit object, this method is often app

12、lied to the following situation: (1) a beginner audit of construction drawing budget; (2) the investment of project, such as maintenance works; (3) engineering content is simpler (few subentry engineering) project, such as walls, roads, retaining wall, drain, etc.; (4) the construction unit to revie

13、w the construction unit budget, audit design unit or the construction unit budget unit price. The advantage of this approach is: after the audit of the construction drawing budget has a higher accuracy; Defect is: big workload, essence is rework. In the investment scale is larger. Audit schedule is

14、tight, this method is not desirable, but the construction unit to strictly control the engineering cost, is still often use this method. 2, the key audit method This approach analogous to the comprehensive audit method, with the full range of audit method is just the difference between the different

15、. Have focused on this method, the selection of calculation according to construction drawing parts value or higher proportion of investment item of larger quantities. Based, such as stone and brick (wall), reinforced concrete structure (beam, slab, column), wood (Windows), the steel structure (roof

16、, wingceltis, support), and senior decoration, etc.; Value is low or the proportion of investment for other smaller projects, such as ordinary decoration projects, retail projects (rain loose, aproll, ramps, open ditch, pond, the bin), such as reviewers often deliberately ignored, key verification w

17、ith the quantity corresponding to the fixed unit price, especially the key audit norm child since the class is easy to confuse the unit price (such as component cross section, the monomer volume), followed by the concrete grade, masonry, plastering mortar label nuclear work. This method under the co

18、ndition of the audit schedule is nervous, often apply to the construction unit construction unit audit budget or the construction unit budget audit design units. The comparison method and the method of comprehensive audit, work less, but the effect is not very bad, but still belong to rework. 3 and

19、contrast analysis method Due to the above two methods is similar to prepare the construction drawing budget, workload is big, audit cycle is long, the budget staff in the long-term work for another method, namely audit comparative analysis method. The method is on the basis of analyzing the accounti

20、ng settlement data, find the similar regularity of project cost and material consumption, sort out different purposes. Structure is different, different areas of the project cost, consumption quantity indicators. Then, according to these indicators of audit object partition comparison, find rules of

21、 do not conform to the investment division component project, aimed at these subtitle on audit, analyze the cause of the differences. Commonly used indicator has the following several types: (1) single cost index (yuan/m2, yuan/m2, yuan/m,.) ; (2) division of the project scale: (1), (2) the floor ro

22、of, (3) Windows and doors, (4) retaining structure with fixed fees directly to universities, such as; (3) all kinds of structure: (1) masonry, (2) concrete and reinforced concrete, and (3) structure, (4) the metal structure, decoration, (5) conditions such as fixed fees directly to universities; Civ

23、il engineering (4) professional investment ratio: (1), (2) water supply and drainage, (3) heating and ventilation, (4) electric lighting and so on various major accounts for the proportion of total cost; (5) quantity consumption indexes, namely, steel, wood, cement, sand, stone, brick, tile, artific

24、ial unilaterally consumption of material such as the allegations. 3.4 audit method and common diseases.4 audit method and common diseasesDue to budget personnel, the position of the position, viewpoint and method are also different.In budgeting, appeared some common diseases in different degrees. So

25、me construction unit of construction drawing budget often appear the following diseases: (1) calculation of quantities is error: 1) rubble, T handover overlap repeat calculation of reinforced concrete foundation; (2) the floor ground holes, communication of area of travel; (3) the wall of the ring b

26、eam and lintel accounts for volume hadn't; (4) worse, he dug pit earthwork often appear "dig air" phenomenon; (5) reinforced calculation often travel protection layer; 6 force reinforced beams, plates, live junction or stirrup repeated calculation; 7) connect the ground, metope of plas

27、ter repeated calculation; . (2) the high quota unit price set of positive error: 1) concrete grade and gravel particle size; (2) member section, single volume; (3) label masonry, plastering mortar and mixture ratio; (4) a single scaffold height limit; (5) decoration engineering level of ordinary, in

28、termediate, advanced); 6. Pit. Worse, the boundaries between the earthwork three; All landowners conditions classification boundaries. (3) project is repeated error: (1) piece of material surface layer under the leveling layer; (2) asphalt coiled material waterproof layer, under the asphalt gas insu

29、lation adhesive bitumen primer; (3) of the prefabricated iron; (4) belong to the category of construction project of water supply and drainage facilities. In adopting comprehensive quota of budget projects, this phenomenon is particularly common. (4) comprehensive cost calculation error are: (1) an

30、amortization measures means material; (2) comprehensive content of the project and quota has considered the content of the repeat; (3) comprehensive content of the project with increased winter rainy season construction fee, content repetition in the temporary facility fee. And some of the design un

31、it and construction unit budget, personnel, or the construction unit of the beginner to often guilty of budget on the other hand, the common disease: (1) of quantities calculation error. Completely according to the theory of dimension calculation of quantities. (2) budget items missing error. Lack of site construction management experience, construction of sense, omission or ambiguity processing often missing drawings. Due to the common occupational disease category, and universal. Review the construction drawing budget, according to the clues and touch melon, eliminate