工(gong)(gong)程(cheng)(cheng)(cheng)預決算(suan)(suan)是科(ke)學合理確(que)定工(gong)(gong)程(cheng)(cheng)(cheng)造價，保證工(gong)(gong)程(cheng)(cheng)(cheng)質量(liang)，節(jie)約(yue)工(gong)(gong)程(cheng)(cheng)(cheng)開支的(de)必要程(cheng)(cheng)(cheng)序。在(zai)科(ke)學發展觀(guan)的(de)指導下，牢牢把握(wo)工(gong)(gong)程(cheng)(cheng)(cheng)預決算(suan)(suan)的(de)準(zhun)確(que)性(xing)，對(dui)于多、快(kuai)、好、省地(di)完成工(gong)(gong)程(cheng)(cheng)(cheng)項目(mu)極(ji)為(wei)重(zhong)要，因(yin)此必須充分發揮工(gong)(gong)程(cheng)(cheng)(cheng)預決算(suan)(suan)人(ren)員的(de)積極(ji)性(xing)和高度責任(ren)感，深(shen)入調查影(ying)響工(gong)(gong)程(cheng)(cheng)(cheng)預決算(suan)(suan)準(zhun)確(que)性(xing)的(de)原(yuan)因(yin)，認(ren)真研究提(ti)高工(gong)(gong)程(cheng)(cheng)(cheng)預決算(suan)(suan)準(zhun)確(que)性(xing)的(de)對(dui)策。如何(he)提(ti)高工(gong)(gong)程(cheng)(cheng)(cheng)預決算(suan)(suan)的(de)準(zhun)確(que)性(xing)呢(ni)？
一、影(ying)響工(gong)程預決算準(zhun)確性的因素(su)
馬克思主義的(de)辯證法(fa)認為，世界充滿著矛盾(dun)(dun)(dun)，沒(mei)有(you)矛盾(dun)(dun)(dun)就沒(mei)有(you)世界。任何一個工程(cheng)在實施過(guo)程(cheng)中，都會(hui)遇到這樣和(he)那樣的(de)矛盾(dun)(dun)(dun)和(he)問(wen)題(ti)。因此，影響工程(cheng)預決算(suan)的(de)準確性(xing)有(you)多種矛盾(dun)(dun)(dun)存在。
1、客(ke)觀(guan)條件(jian)是影響和制(zhi)(zhi)約工(gong)(gong)(gong)(gong)(gong)程預決(jue)算(suan)準確性的重要因(yin)素。大家知道，工(gong)(gong)(gong)(gong)(gong)程設(she)計(ji)圖紙是計(ji)算(suan)工(gong)(gong)(gong)(gong)(gong)程量的依據，而工(gong)(gong)(gong)(gong)(gong)程設(she)計(ji)要受到外(wai)界客(ke)觀(guan)條件(jian)的影響和制(zhi)(zhi)約，在工(gong)(gong)(gong)(gong)(gong)程實施(shi)過(guo)程中，由于種種原(yuan)因(yin)會(hui)造成(cheng)原(yuan)有設(she)計(ji)的變更，使(shi)工(gong)(gong)(gong)(gong)(gong)程預決(jue)算(suan)隨(sui)著實際情況的變化而變化，其準確性難以保證。
2、工(gong)(gong)程(cheng)(cheng)預決算人(ren)員的(de)素質對工(gong)(gong)程(cheng)(cheng)預決算的(de)準(zhun)確性有一定影響(xiang)。如果工(gong)(gong)程(cheng)(cheng)預決算人(ren)員缺乏一定的(de)專業(ye)知(zhi)(zhi)識(shi)和(he)設計、施工(gong)(gong)等工(gong)(gong)程(cheng)(cheng)相關的(de)知(zhi)(zhi)識(shi)，對業(ye)務技術不能做到精(jing)益求(qiu)精(jing)，或(huo)者缺乏認真負責的(de)工(gong)(gong)作態度(du)和(he)優良的(de)職業(ye)道德，就會在工(gong)(gong)程(cheng)(cheng)預決算過程(cheng)(cheng)中出現差錯(cuo)，從(cong)而影響(xiang)工(gong)(gong)程(cheng)(cheng)預決算的(de)準(zhun)確性。
3、工(gong)(gong)(gong)程(cheng)(cheng)(cheng)量(liang)(liang)的(de)(de)(de)重復計(ji)算(suan)(suan)會影(ying)響(xiang)(xiang)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決(jue)算(suan)(suan)的(de)(de)(de)準(zhun)確性(xing)(xing)。在工(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決(jue)算(suan)(suan)中，工(gong)(gong)(gong)程(cheng)(cheng)(cheng)量(liang)(liang)的(de)(de)(de)重復計(ji)算(suan)(suan)必(bi)然影(ying)響(xiang)(xiang)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決(jue)算(suan)(suan)的(de)(de)(de)準(zhun)確性(xing)(xing)。為(wei)什么會出現工(gong)(gong)(gong)程(cheng)(cheng)(cheng)量(liang)(liang)的(de)(de)(de)重復計(ji)算(suan)(suan)現象呢？預(yu)(yu)決(jue)算(suan)(suan)管理(li)中制度(du)不完善(shan)，缺(que)(que)乏(fa)(fa)有效監督是一(yi)個重要原因(yin)。造(zao)價人員專業(ye)素質和工(gong)(gong)(gong)作(zuo)能力差，缺(que)(que)乏(fa)(fa)高(gao)度(du)的(de)(de)(de)責(ze)任心，就(jiu)會造(zao)成工(gong)(gong)(gong)程(cheng)(cheng)(cheng)量(liang)(liang)的(de)(de)(de)重復計(ji)算(suan)(suan)或漏(lou)算(suan)(suan)。工(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決(jue)算(suan)(suan)管理(li)體制中，界限不明，職責(ze)不清，多(duo)部(bu)門、多(duo)單位參與(yu)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)量(liang)(liang)的(de)(de)(de)計(ji)算(suan)(suan)，而部(bu)門與(yu)部(bu)門、單位與(yu)單位之(zhi)間往(wang)往(wang)是“兩張皮”，缺(que)(que)乏(fa)(fa)緊密聯系，導致工(gong)(gong)(gong)程(cheng)(cheng)(cheng)量(liang)(liang)清單中的(de)(de)(de)弊端很難發(fa)現，影(ying)響(xiang)(xiang)工(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決(jue)算(suan)(suan)的(de)(de)(de)準(zhun)確性(xing)(xing)。
4、定額(e)項目錯套(tao)影響工程預(yu)(yu)(yu)決算(suan)的(de)準(zhun)確(que)性(xing)。在工程預(yu)(yu)(yu)決算(suan)中，由于地(di)區不(bu)(bu)同(tong)、行(xing)業不(bu)(bu)同(tong)，執行(xing)標準(zhun)也有所(suo)不(bu)(bu)同(tong)，有關部門缺(que)乏有效的(de)監督，定額(e)項目錯套(tao)現象時(shi)有發生，影響工程預(yu)(yu)(yu)決算(suan)的(de)準(zhun)確(que)性(xing)。有的(de)單位片面追求經濟效益，在定額(e)套(tao)用時(shi)往往不(bu)(bu)切實際(ji)地(di)選取較高的(de)定額(e)，影響工程預(yu)(yu)(yu)決算(suan)的(de)準(zhun)確(que)性(xing)。
5、虛(xu)增工(gong)(gong)(gong)程(cheng)量(liang)影響(xiang)工(gong)(gong)(gong)程(cheng)預決(jue)算(suan)(suan)的(de)(de)(de)(de)(de)準(zhun)確(que)性(xing)(xing)(xing)(xing)。在(zai)工(gong)(gong)(gong)程(cheng)預決(jue)算(suan)(suan)中(zhong)，有的(de)(de)(de)(de)(de)施工(gong)(gong)(gong)單位違(wei)反國家有關規(gui)定，虛(xu)增工(gong)(gong)(gong)程(cheng)量(liang)，影響(xiang)工(gong)(gong)(gong)程(cheng)預決(jue)算(suan)(suan)的(de)(de)(de)(de)(de)準(zhun)確(que)性(xing)(xing)(xing)(xing)。由于虛(xu)增工(gong)(gong)(gong)程(cheng)量(liang)，在(zai)竣工(gong)(gong)(gong)結(jie)算(suan)(suan)中(zhong)難以進(jin)行全面而(er)科學地審核，往往采(cai)取重復計算(suan)(suan)工(gong)(gong)(gong)程(cheng)量(liang)，影響(xiang)工(gong)(gong)(gong)程(cheng)預決(jue)算(suan)(suan)的(de)(de)(de)(de)(de)準(zhun)確(que)性(xing)(xing)(xing)(xing)。另外，合(he)同條款的(de)(de)(de)(de)(de)不明確(que)性(xing)(xing)(xing)(xing)也影響(xiang)工(gong)(gong)(gong)程(cheng)預決(jue)算(suan)(suan)的(de)(de)(de)(de)(de)準(zhun)確(que)性(xing)(xing)(xing)(xing)。由于部(bu)分工(gong)(gong)(gong)程(cheng)項(xiang)目在(zai)合(he)同條款確(que)定中(zhong)缺乏(fa)規(gui)范性(xing)(xing)(xing)(xing)、約束性(xing)(xing)(xing)(xing)，導致工(gong)(gong)(gong)程(cheng)預決(jue)算(suan)(suan)中(zhong)出現多算(suan)(suan)或(huo)冒算(suan)(suan)的(de)(de)(de)(de)(de)問題，影響(xiang)工(gong)(gong)(gong)程(cheng)預決(jue)算(suan)(suan)的(de)(de)(de)(de)(de)準(zhun)確(que)性(xing)(xing)(xing)(xing)。
二(er)、提高工程預決算(suan)準確性的對(dui)策與建(jian)議
1、提高專業人員(yuan)素質和業務水(shui)平是提高工(gong)程(cheng)預決(jue)算(suan)準確性的關鍵。有(you)關部(bu)門(men)要(yao)(yao)加強(qiang)預決(jue)算(suan)人員(yuan)專業技(ji)能的學習(xi)。通(tong)過學習(xi)和培訓，預決(jue)算(suan)專業人員(yuan)要(yao)(yao)努力掌握(wo)和熟(shu)悉(xi)設計(ji)、施工(gong)規(gui)范。如果不精通(tong)、不熟(shu)悉(xi)，必然出現差錯，影響預決(jue)算(suan)的準確性。預決(jue)算(suan)人員(yuan)要(yao)(yao)較多(duo)地(di)掌握(wo)工(gong)程(cheng)預決(jue)算(suan)管理的相關規(gui)定(ding)，提高自己的實(shi)際操作能力。
2、科(ke)學而準(zhun)(zhun)確(que)(que)地計(ji)算(suan)(suan)工(gong)(gong)程(cheng)量(liang)(liang)是提(ti)(ti)高預決算(suan)(suan)準(zhun)(zhun)確(que)(que)性(xing)的重(zhong)(zhong)要(yao)環節。工(gong)(gong)程(cheng)量(liang)(liang)是原始(shi)數據(ju)，是預決算(suan)(suan)的基礎。工(gong)(gong)程(cheng)量(liang)(liang)計(ji)算(suan)(suan)的準(zhun)(zhun)確(que)(que)與否(fou)，直接影響工(gong)(gong)程(cheng)造價的準(zhun)(zhun)確(que)(que)性(xing)。因此，工(gong)(gong)程(cheng)量(liang)(liang)計(ji)算(suan)(suan)要(yao)真實準(zhun)(zhun)確(que)(que)，經得起(qi)審查(cha)的考驗。圖紙(zhi)是合(he)理(li)準(zhun)(zhun)確(que)(que)計(ji)算(suan)(suan)工(gong)(gong)程(cheng)量(liang)(liang)的重(zhong)(zhong)要(yao)依(yi)據(ju)，預決算(suan)(suan)人員要(yao)認真閱(yue)讀圖紙(zhi)，理(li)解得一(yi)(yi)清二(er)楚，能(neng)夠做到一(yi)(yi)喚(huan)便(bian)在目前，爛熟于心，才能(neng)提(ti)(ti)高預決算(suan)(suan)的準(zhun)(zhun)確(que)(que)性(xing)。只有熟練地掌握圖紙(zhi)，才能(neng)為準(zhun)(zhun)確(que)(que)計(ji)算(suan)(suan)工(gong)(gong)程(cheng)量(liang)(liang)提(ti)(ti)供有利條件。工(gong)(gong)程(cheng)量(liang)(liang)計(ji)算(suan)(suan)必須嚴(yan)格(ge)規范，實事求是，精益求精，一(yi)(yi)絲不茍，否(fou)則(ze)就會使工(gong)(gong)程(cheng)量(liang)(liang)出現計(ji)算(suan)(suan)錯誤。
3、正確(que)計(ji)算(suan)項(xiang)(xiang)目(mu)(mu)直接費(fei)(fei)(fei)，并準確(que)套價。項(xiang)(xiang)目(mu)(mu)直接費(fei)(fei)(fei)的(de)(de)(de)準確(que)與(yu)否，對(dui)(dui)工(gong)(gong)(gong)程(cheng)造價有很大的(de)(de)(de)影響，所以計(ji)算(suan)項(xiang)(xiang)目(mu)(mu)直接費(fei)(fei)(fei)時，必(bi)須堅持原則(ze)，實(shi)事求(qiu)是(shi)。要注意執(zhi)行(xing)定(ding)額(e)，保持定(ding)額(e)的(de)(de)(de)嚴(yan)肅性，不得(de)任意修改(gai)或調整定(ding)額(e)。必(bi)須按設(she)計(ji)圖紙與(yu)定(ding)額(e)操作，實(shi)事求(qiu)是(shi)，避免脫離(li)實(shi)際，高套定(ding)額(e)。嚴(yan)格規范(fan)工(gong)(gong)(gong)程(cheng)預決(jue)(jue)算(suan)中的(de)(de)(de)計(ji)取(qu)費(fei)(fei)(fei)率(lv)。目(mu)(mu)前(qian)，工(gong)(gong)(gong)程(cheng)預決(jue)(jue)算(suan)中計(ji)取(qu)費(fei)(fei)(fei)率(lv)缺乏(fa)統一(yi)標準，因此工(gong)(gong)(gong)程(cheng)預決(jue)(jue)算(suan)審計(ji)人員必(bi)須對(dui)(dui)工(gong)(gong)(gong)程(cheng)項(xiang)(xiang)目(mu)(mu)建設(she)的(de)(de)(de)實(shi)際情況、施工(gong)(gong)(gong)單位的(de)(de)(de)資(zi)質等(deng)級，了解得(de)清楚、明白(bai)，并按國家有關部門的(de)(de)(de)規定(ding)嚴(yan)格執(zhi)行(xing)。
4、盡可能(neng)(neng)多(duo)地(di)(di)收集與(yu)(yu)預(yu)(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)有(you)關(guan)的(de)(de)(de)資(zi)料(liao)是保(bao)證預(yu)(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)準(zhun)(zhun)確性(xing)的(de)(de)(de)前提(ti)(ti)。工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)人員(yuan)要(yao)把竣工(gong)(gong)(gong)(gong)(gong)圖紙、承包合同、圖紙會(hui)(hui)審記錄、施工(gong)(gong)(gong)(gong)(gong)組織沒(mei)計、設計變更通(tong)知、工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)洽商記錄、工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)技術方案、現場簽證憑據等資(zi)料(liao)收集到手。俗話說：“處(chu)處(chu)有(you)心皆(jie)學問(wen)。”工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)人員(yuan)要(yao)做有(you)心人，學會(hui)(hui)收集整理與(yu)(yu)預(yu)(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)有(you)關(guan)的(de)(de)(de)資(zi)料(liao)，并盡可能(neng)(neng)地(di)(di)熟悉(xi)這(zhe)些資(zi)料(liao)，從而了解(jie)設計意圖，掌握施工(gong)(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)(gong)藝(yi)，這(zhe)是保(bao)證工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)準(zhun)(zhun)確性(xing)的(de)(de)(de)前提(ti)(ti)。在工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)項(xiang)目(mu)建設中，要(yao)加強價格的(de)(de)(de)管理和控(kong)制，這(zhe)是保(bao)證工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)的(de)(de)(de)基礎。在市場經濟條(tiao)件下，工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)人員(yuan)要(yao)調查研究，根(gen)據市場行情對材料(liao)科學合理定價，從而提(ti)(ti)高工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)的(de)(de)(de)準(zhun)(zhun)確性(xing)。工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)人員(yuan)要(yao)做好信(xin)息收集工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)。因為信(xin)息是預(yu)(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)(de)神經，只有(you)不斷地(di)(di)收集與(yu)(yu)預(yu)(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)有(you)關(guan)的(de)(de)(de)信(xin)息，才能(neng)(neng)準(zhun)(zhun)確地(di)(di)做好預(yu)(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)。工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)是一項(xiang)技術性(xing)和政策性(xing)很強的(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)作(zuo)(zuo)，工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)人員(yuan)要(yao)具有(you)實事求是的(de)(de)(de)態度，認真學習(xi)、善(shan)于(yu)總結，提(ti)(ti)高自己的(de)(de)(de)基本功。要(yao)經常深(shen)入施工(gong)(gong)(gong)(gong)(gong)現場，熟悉(xi)施工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)序，這(zhe)樣才能(neng)(neng)合理確定工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)造價、控(kong)制工(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)成本，保(bao)證預(yu)(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)的(de)(de)(de)準(zhun)(zhun)確性(xing)。
5、建(jian)(jian)(jian)立科(ke)(ke)學(xue)完善的(de)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)管(guan)理(li)(li)體(ti)(ti)系(xi)。在(zai)(zai)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)過(guo)程(cheng)(cheng)(cheng)中(zhong)(zhong)，要(yao)(yao)(yao)認(ren)真(zhen)踐(jian)行(xing)科(ke)(ke)學(xue)發展觀，建(jian)(jian)(jian)立科(ke)(ke)學(xue)完善的(de)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)管(guan)理(li)(li)體(ti)(ti)系(xi)，才能(neng)有(you)效地提高工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)的(de)準(zhun)(zhun)確(que)性。工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)的(de)實踐(jian)使我們認(ren)識到(dao)，為什么(me)有(you)些工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)的(de)預(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)很難(nan)保(bao)證其(qi)準(zhun)(zhun)確(que)性，原因雖然是多方(fang)面的(de)，但沒有(you)建(jian)(jian)(jian)立科(ke)(ke)學(xue)完善的(de)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)管(guan)理(li)(li)體(ti)(ti)系(xi)，往(wang)往(wang)是一(yi)個重要(yao)(yao)(yao)原因。因此，必須建(jian)(jian)(jian)立科(ke)(ke)學(xue)完善的(de)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)管(guan)理(li)(li)體(ti)(ti)系(xi)。工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)建(jian)(jian)(jian)設(she)(she)(she)單(dan)(dan)位(wei)要(yao)(yao)(yao)設(she)(she)(she)置(zhi)專業的(de)預(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)管(guan)理(li)(li)機構，選拔和配(pei)備具(ju)有(you)豐富經驗和較(jiao)高素質的(de)預(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)人員，科(ke)(ke)學(xue)制(zhi)定工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)方(fang)案(an)，并(bing)對(dui)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)方(fang)案(an)進(jin)行(xing)動態的(de)監(jian)督管(guan)理(li)(li)。無論是工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)建(jian)(jian)(jian)設(she)(she)(she)單(dan)(dan)位(wei)還(huan)是工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)設(she)(she)(she)計(ji)單(dan)(dan)位(wei)，在(zai)(zai)預(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)的(de)過(guo)程(cheng)(cheng)(cheng)中(zhong)(zhong)，都要(yao)(yao)(yao)嚴格(ge)遵守國家的(de)經濟法規，保(bao)證工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)的(de)科(ke)(ke)學(xue)合理(li)(li)。工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)人員要(yao)(yao)(yao)善于學(xue)習，掌握先(xian)進(jin)的(de)方(fang)法，用現(xian)代科(ke)(ke)學(xue)知識武裝(zhuang)自(zi)己，保(bao)證工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)的(de)準(zhun)(zhun)確(que)性。施(shi)(shi)工(gong)(gong)(gong)(gong)單(dan)(dan)位(wei)要(yao)(yao)(yao)遵紀守法，合理(li)(li)報(bao)價，信守合同(tong)，嚴格(ge)按照設(she)(she)(she)計(ji)方(fang)案(an)組織施(shi)(shi)工(gong)(gong)(gong)(gong)，保(bao)證工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)進(jin)度和施(shi)(shi)工(gong)(gong)(gong)(gong)質量，實現(xian)安全、高效。在(zai)(zai)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)算(suan)(suan)(suan)(suan)管(guan)理(li)(li)體(ti)(ti)系(xi)的(de)建(jian)(jian)(jian)立中(zhong)(zhong)，各(ge)方(fang)都要(yao)(yao)(yao)正確(que)履行(xing)自(zi)己的(de)權利和義務，嚴格(ge)約束(shu)自(zi)己，積極相互配(pei)合，形成巨大合力(li)，才能(neng)提高工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決(jue)(jue)(jue)算(suan)(suan)(suan)(suan)的(de)準(zhun)(zhun)確(que)性。
6、強(qiang)(qiang)化審(shen)計(ji)(ji)(ji)職能有(you)(you)利于提(ti)高(gao)(gao)(gao)工(gong)(gong)程預(yu)決(jue)算(suan)的(de)(de)準確(que)(que)性。在市場(chang)經(jing)濟條件下，工(gong)(gong)程預(yu)決(jue)算(suan)面臨(lin)著(zhu)新的(de)(de)矛盾和(he)(he)問題，強(qiang)(qiang)化審(shen)計(ji)(ji)(ji)職能有(you)(you)利于提(ti)高(gao)(gao)(gao)工(gong)(gong)程預(yu)決(jue)算(suan)的(de)(de)準確(que)(que)性。審(shen)計(ji)(ji)(ji)部門和(he)(he)審(shen)計(ji)(ji)(ji)人員要(yao)把工(gong)(gong)程預(yu)決(jue)算(suan)審(shen)計(ji)(ji)(ji)工(gong)(gong)作提(ti)到自(zi)(zi)己的(de)(de)議事日程上來，并(bing)由只在設計(ji)(ji)(ji)、竣工(gong)(gong)結算(suan)階段進行審(shen)計(ji)(ji)(ji)，拓寬到工(gong)(gong)程項目(mu)建設的(de)(de)全過程，保證工(gong)(gong)程預(yu)決(jue)算(suan)的(de)(de)準確(que)(que)性。為提(ti)高(gao)(gao)(gao)工(gong)(gong)程預(yu)決(jue)算(suan)的(de)(de)準確(que)(que)性，工(gong)(gong)程預(yu)算(suan)人員要(yao)自(zi)(zi)覺(jue)接受審(shen)計(ji)(ji)(ji)部門和(he)(he)審(shen)計(ji)(ji)(ji)人員的(de)(de)監(jian)督，運(yun)用正確(que)(que)的(de)(de)程序和(he)(he)方法，解決(jue)工(gong)(gong)程實際問題。
目前(qian)，市場體制的(de)建(jian)立為(wei)工(gong)程建(jian)設(she)開辟了通路(lu)，但也出現了新的(de)矛盾和問題。因此(ci)，在國內工(gong)程建(jian)設(she)行(xing)業的(de)發展中，工(gong)程預決(jue)算(suan)業務(wu)人員要(yao)繼續解(jie)放思想(xiang)，堅(jian)持改革開放，重(zhong)視調查研究，銳意進取，勇于創(chuang)新，牢牢把握工(gong)程預決(jue)算(suan)的(de)準確性(xing)。在工(gong)程預決(jue)算(suan)編制與管(guan)理中，要(yao)進一步規范標準，強化監(jian)管(guan)，有效地提高工(gong)程預決(jue)算(suan)的(de)準確性(xing)。
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