工(gong)程(cheng)預決算(suan)是科學合理確定工(gong)程(cheng)造價(jia)，保(bao)證工(gong)程(cheng)質量，節約工(gong)程(cheng)開支(zhi)的(de)必要程(cheng)序(xu)。在科學發(fa)展觀的(de)指導下，牢牢把握工(gong)程(cheng)預決算(suan)的(de)準確性(xing)，對于多、快、好(hao)、省(sheng)地(di)完成(cheng)工(gong)程(cheng)項目(mu)極(ji)為重(zhong)要，因此(ci)必須充(chong)分發(fa)揮工(gong)程(cheng)預決算(suan)人員的(de)積極(ji)性(xing)和高度(du)責任感，深入調(diao)查影響工(gong)程(cheng)預決算(suan)準確性(xing)的(de)原因，認真(zhen)研究提高工(gong)程(cheng)預決算(suan)準確性(xing)的(de)對策。如何提高工(gong)程(cheng)預決算(suan)的(de)準確性(xing)呢？
一、影響工程預決算準確性的(de)因素
馬(ma)克思主(zhu)義的(de)辯證法認為，世(shi)界充滿(man)著矛(mao)(mao)盾，沒有(you)(you)矛(mao)(mao)盾就沒有(you)(you)世(shi)界。任何一個工程在(zai)實(shi)施過程中，都會遇到這樣和(he)那樣的(de)矛(mao)(mao)盾和(he)問題。因此，影響工程預決算的(de)準確性有(you)(you)多種矛(mao)(mao)盾存在(zai)。
1、客觀條(tiao)件(jian)是影響和(he)制(zhi)約(yue)工(gong)(gong)程(cheng)預(yu)決算準確(que)性的(de)(de)(de)重(zhong)要(yao)因素。大家知道，工(gong)(gong)程(cheng)設(she)計圖紙是計算工(gong)(gong)程(cheng)量的(de)(de)(de)依據(ju)，而工(gong)(gong)程(cheng)設(she)計要(yao)受到外界客觀條(tiao)件(jian)的(de)(de)(de)影響和(he)制(zhi)約(yue)，在工(gong)(gong)程(cheng)實施過程(cheng)中，由(you)于種(zhong)種(zhong)原(yuan)因會造成(cheng)原(yuan)有設(she)計的(de)(de)(de)變(bian)更(geng)，使工(gong)(gong)程(cheng)預(yu)決算隨著(zhu)實際(ji)情況的(de)(de)(de)變(bian)化而變(bian)化，其準確(que)性難以保證(zheng)。
2、工(gong)程(cheng)預(yu)決(jue)算人(ren)員(yuan)的(de)(de)素質(zhi)對(dui)工(gong)程(cheng)預(yu)決(jue)算的(de)(de)準(zhun)確(que)性(xing)有一定影響。如果工(gong)程(cheng)預(yu)決(jue)算人(ren)員(yuan)缺乏(fa)(fa)一定的(de)(de)專業(ye)知識(shi)和設計、施工(gong)等工(gong)程(cheng)相關的(de)(de)知識(shi)，對(dui)業(ye)務技(ji)術不能(neng)做到精益求精，或者缺乏(fa)(fa)認(ren)真(zhen)負責的(de)(de)工(gong)作態(tai)度和優良的(de)(de)職(zhi)業(ye)道德，就會在工(gong)程(cheng)預(yu)決(jue)算過程(cheng)中出現差(cha)錯(cuo)，從而影響工(gong)程(cheng)預(yu)決(jue)算的(de)(de)準(zhun)確(que)性(xing)。
3、工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)的(de)重(zhong)(zhong)(zhong)復計算(suan)會影響(xiang)(xiang)工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)決(jue)(jue)算(suan)的(de)準(zhun)(zhun)(zhun)確性。在工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)決(jue)(jue)算(suan)中(zhong)(zhong)，工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)的(de)重(zhong)(zhong)(zhong)復計算(suan)必然影響(xiang)(xiang)工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)決(jue)(jue)算(suan)的(de)準(zhun)(zhun)(zhun)確性。為(wei)什么會出現(xian)(xian)工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)的(de)重(zhong)(zhong)(zhong)復計算(suan)現(xian)(xian)象呢？預(yu)(yu)決(jue)(jue)算(suan)管(guan)理(li)中(zhong)(zhong)制(zhi)(zhi)度不完善，缺(que)乏(fa)(fa)有效監督是一個重(zhong)(zhong)(zhong)要(yao)原因(yin)。造價人員專業(ye)素(su)質和工(gong)(gong)作能(neng)力差，缺(que)乏(fa)(fa)高(gao)度的(de)責任(ren)心(xin)，就(jiu)會造成(cheng)工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)的(de)重(zhong)(zhong)(zhong)復計算(suan)或漏(lou)算(suan)。工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)決(jue)(jue)算(suan)管(guan)理(li)體(ti)制(zhi)(zhi)中(zhong)(zhong)，界限(xian)不明，職責不清(qing)，多部門、多單(dan)位(wei)參與工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)的(de)計算(suan)，而部門與部門、單(dan)位(wei)與單(dan)位(wei)之間(jian)往(wang)(wang)往(wang)(wang)是“兩張皮”，缺(que)乏(fa)(fa)緊(jin)密聯系(xi)，導致(zhi)工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)量(liang)清(qing)單(dan)中(zhong)(zhong)的(de)弊端很難發現(xian)(xian)，影響(xiang)(xiang)工(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)決(jue)(jue)算(suan)的(de)準(zhun)(zhun)(zhun)確性。
4、定額(e)項目(mu)錯套(tao)影(ying)(ying)響工(gong)程預決算(suan)(suan)的(de)準(zhun)確性。在(zai)工(gong)程預決算(suan)(suan)中，由(you)于地(di)(di)區不(bu)(bu)(bu)(bu)同、行業不(bu)(bu)(bu)(bu)同，執行標準(zhun)也有(you)(you)所(suo)不(bu)(bu)(bu)(bu)同，有(you)(you)關部門缺乏有(you)(you)效的(de)監督，定額(e)項目(mu)錯套(tao)現(xian)象時有(you)(you)發生，影(ying)(ying)響工(gong)程預決算(suan)(suan)的(de)準(zhun)確性。有(you)(you)的(de)單位片(pian)面追求(qiu)經濟效益，在(zai)定額(e)套(tao)用時往(wang)往(wang)不(bu)(bu)(bu)(bu)切實際地(di)(di)選(xuan)取較高的(de)定額(e)，影(ying)(ying)響工(gong)程預決算(suan)(suan)的(de)準(zhun)確性。
5、虛增工(gong)(gong)程(cheng)(cheng)(cheng)量(liang)(liang)影(ying)(ying)響(xiang)工(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決算(suan)的(de)準(zhun)(zhun)確性(xing)(xing)(xing)。在(zai)工(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決算(suan)中(zhong)，有的(de)施工(gong)(gong)單位違反國家有關規(gui)定，虛增工(gong)(gong)程(cheng)(cheng)(cheng)量(liang)(liang)，影(ying)(ying)響(xiang)工(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決算(suan)的(de)準(zhun)(zhun)確性(xing)(xing)(xing)。由于(yu)虛增工(gong)(gong)程(cheng)(cheng)(cheng)量(liang)(liang)，在(zai)竣(jun)工(gong)(gong)結(jie)算(suan)中(zhong)難(nan)以進行(xing)全(quan)面而科學地審核，往往采取重復計算(suan)工(gong)(gong)程(cheng)(cheng)(cheng)量(liang)(liang)，影(ying)(ying)響(xiang)工(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決算(suan)的(de)準(zhun)(zhun)確性(xing)(xing)(xing)。另外，合同條款的(de)不明確性(xing)(xing)(xing)也影(ying)(ying)響(xiang)工(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決算(suan)的(de)準(zhun)(zhun)確性(xing)(xing)(xing)。由于(yu)部分工(gong)(gong)程(cheng)(cheng)(cheng)項目在(zai)合同條款確定中(zhong)缺(que)乏規(gui)范性(xing)(xing)(xing)、約束性(xing)(xing)(xing)，導致工(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決算(suan)中(zhong)出現多算(suan)或冒算(suan)的(de)問題，影(ying)(ying)響(xiang)工(gong)(gong)程(cheng)(cheng)(cheng)預(yu)(yu)決算(suan)的(de)準(zhun)(zhun)確性(xing)(xing)(xing)。
二(er)、提高(gao)工程預決算準確(que)性(xing)的對策與建議
1、提(ti)(ti)高專(zhuan)(zhuan)業(ye)(ye)人員(yuan)(yuan)素(su)質和(he)業(ye)(ye)務水平是提(ti)(ti)高工程預(yu)決(jue)算(suan)準確(que)性(xing)的(de)關(guan)鍵。有關(guan)部門要加強預(yu)決(jue)算(suan)人員(yuan)(yuan)專(zhuan)(zhuan)業(ye)(ye)技(ji)能(neng)的(de)學(xue)習。通過學(xue)習和(he)培訓(xun)，預(yu)決(jue)算(suan)專(zhuan)(zhuan)業(ye)(ye)人員(yuan)(yuan)要努力(li)掌(zhang)握和(he)熟(shu)悉設計、施工規(gui)范。如果不精通、不熟(shu)悉，必然出(chu)現差(cha)錯，影(ying)響預(yu)決(jue)算(suan)的(de)準確(que)性(xing)。預(yu)決(jue)算(suan)人員(yuan)(yuan)要較多地(di)掌(zhang)握工程預(yu)決(jue)算(suan)管理的(de)相關(guan)規(gui)定，提(ti)(ti)高自己的(de)實際操作能(neng)力(li)。
2、科學(xue)而(er)準(zhun)(zhun)(zhun)確地計(ji)算(suan)(suan)工(gong)(gong)(gong)程(cheng)(cheng)量是(shi)提(ti)高預(yu)決算(suan)(suan)準(zhun)(zhun)(zhun)確性的(de)重要環節。工(gong)(gong)(gong)程(cheng)(cheng)量是(shi)原始數據(ju)，是(shi)預(yu)決算(suan)(suan)的(de)基礎。工(gong)(gong)(gong)程(cheng)(cheng)量計(ji)算(suan)(suan)的(de)準(zhun)(zhun)(zhun)確與否，直接影響工(gong)(gong)(gong)程(cheng)(cheng)造價的(de)準(zhun)(zhun)(zhun)確性。因此，工(gong)(gong)(gong)程(cheng)(cheng)量計(ji)算(suan)(suan)要真實準(zhun)(zhun)(zhun)確，經(jing)得起(qi)審查的(de)考驗。圖紙是(shi)合理(li)準(zhun)(zhun)(zhun)確計(ji)算(suan)(suan)工(gong)(gong)(gong)程(cheng)(cheng)量的(de)重要依(yi)據(ju)，預(yu)決算(suan)(suan)人員要認真閱讀圖紙，理(li)解得一(yi)清(qing)二楚，能夠(gou)做到(dao)一(yi)喚便在目前，爛(lan)熟于心，才能提(ti)高預(yu)決算(suan)(suan)的(de)準(zhun)(zhun)(zhun)確性。只有熟練地掌(zhang)握圖紙，才能為準(zhun)(zhun)(zhun)確計(ji)算(suan)(suan)工(gong)(gong)(gong)程(cheng)(cheng)量提(ti)供有利條(tiao)件。工(gong)(gong)(gong)程(cheng)(cheng)量計(ji)算(suan)(suan)必須嚴格規范，實事(shi)求是(shi)，精益求精，一(yi)絲不茍，否則就(jiu)會使(shi)工(gong)(gong)(gong)程(cheng)(cheng)量出現計(ji)算(suan)(suan)錯誤。
3、正確計(ji)算項(xiang)目直接費(fei)，并準(zhun)確套(tao)價(jia)。項(xiang)目直接費(fei)的(de)準(zhun)確與(yu)否，對工(gong)(gong)程(cheng)造價(jia)有很(hen)大的(de)影響，所以計(ji)算項(xiang)目直接費(fei)時，必須(xu)堅持(chi)原則，實(shi)事(shi)求是。要注(zhu)意執行定(ding)額(e)(e)，保持(chi)定(ding)額(e)(e)的(de)嚴肅性，不得任意修改或調整定(ding)額(e)(e)。必須(xu)按設計(ji)圖紙與(yu)定(ding)額(e)(e)操(cao)作，實(shi)事(shi)求是，避(bi)免脫離(li)實(shi)際(ji)，高(gao)套(tao)定(ding)額(e)(e)。嚴格規范工(gong)(gong)程(cheng)預決(jue)算中的(de)計(ji)取(qu)費(fei)率(lv)。目前，工(gong)(gong)程(cheng)預決(jue)算中計(ji)取(qu)費(fei)率(lv)缺乏統一(yi)標準(zhun)，因此工(gong)(gong)程(cheng)預決(jue)算審計(ji)人員必須(xu)對工(gong)(gong)程(cheng)項(xiang)目建設的(de)實(shi)際(ji)情況、施工(gong)(gong)單位(wei)的(de)資質(zhi)等級，了解得清楚、明白，并按國家(jia)有關部門的(de)規定(ding)嚴格執行。
4、盡(jin)可(ke)能(neng)多地(di)收集(ji)與(yu)預(yu)(yu)(yu)(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)有關的(de)資料(liao)(liao)是(shi)(shi)保證預(yu)(yu)(yu)(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)準(zhun)(zhun)確(que)(que)性(xing)(xing)的(de)前提(ti)。工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)人(ren)(ren)員要(yao)(yao)把(ba)竣工(gong)(gong)(gong)(gong)(gong)(gong)圖紙(zhi)、承包合(he)同、圖紙(zhi)會(hui)(hui)審(shen)記錄(lu)(lu)、施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)組織沒(mei)計(ji)、設計(ji)變(bian)更通知、工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)洽商記錄(lu)(lu)、工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)技術(shu)方案、現場簽證憑據(ju)等資料(liao)(liao)收集(ji)到(dao)手(shou)。俗(su)話說：“處(chu)(chu)處(chu)(chu)有心皆學問。”工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)人(ren)(ren)員要(yao)(yao)做有心人(ren)(ren)，學會(hui)(hui)收集(ji)整理與(yu)預(yu)(yu)(yu)(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)有關的(de)資料(liao)(liao)，并盡(jin)可(ke)能(neng)地(di)熟(shu)悉(xi)這些資料(liao)(liao)，從(cong)而(er)(er)了解(jie)設計(ji)意圖，掌握(wo)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)(gong)(gong)藝，這是(shi)(shi)保證工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)準(zhun)(zhun)確(que)(que)性(xing)(xing)的(de)前提(ti)。在工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)項目建(jian)設中，要(yao)(yao)加強價格的(de)管理和控制(zhi)，這是(shi)(shi)保證工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)的(de)基(ji)礎。在市場經濟條件下(xia)，工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)人(ren)(ren)員要(yao)(yao)調查研究，根據(ju)市場行情對材料(liao)(liao)科學合(he)理定價，從(cong)而(er)(er)提(ti)高工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)的(de)準(zhun)(zhun)確(que)(que)性(xing)(xing)。工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)人(ren)(ren)員要(yao)(yao)做好信(xin)息(xi)收集(ji)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)。因(yin)為信(xin)息(xi)是(shi)(shi)預(yu)(yu)(yu)(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)的(de)神(shen)經，只有不斷地(di)收集(ji)與(yu)預(yu)(yu)(yu)(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)有關的(de)信(xin)息(xi)，才能(neng)準(zhun)(zhun)確(que)(que)地(di)做好預(yu)(yu)(yu)(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)。工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)是(shi)(shi)一項技術(shu)性(xing)(xing)和政(zheng)策性(xing)(xing)很強的(de)工(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)，工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)人(ren)(ren)員要(yao)(yao)具有實(shi)事求是(shi)(shi)的(de)態(tai)度，認真學習、善于(yu)總結，提(ti)高自己的(de)基(ji)本功。要(yao)(yao)經常深入(ru)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)現場，熟(shu)悉(xi)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)序，這樣才能(neng)合(he)理確(que)(que)定工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)造價、控制(zhi)工(gong)(gong)(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)成本，保證預(yu)(yu)(yu)(yu)(yu)(yu)決(jue)(jue)算(suan)(suan)的(de)準(zhun)(zhun)確(que)(que)性(xing)(xing)。
5、建(jian)立(li)科(ke)(ke)學(xue)(xue)完(wan)善(shan)的(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)決(jue)(jue)(jue)算管(guan)理(li)(li)(li)(li)體(ti)系(xi)(xi)。在工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)決(jue)(jue)(jue)算過程(cheng)(cheng)(cheng)(cheng)(cheng)中(zhong)，要(yao)認(ren)真踐(jian)行(xing)(xing)科(ke)(ke)學(xue)(xue)發展觀，建(jian)立(li)科(ke)(ke)學(xue)(xue)完(wan)善(shan)的(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)決(jue)(jue)(jue)算管(guan)理(li)(li)(li)(li)體(ti)系(xi)(xi)，才能(neng)有(you)(you)效地提高(gao)(gao)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)決(jue)(jue)(jue)算的(de)(de)(de)(de)(de)(de)(de)準確(que)(que)性(xing)。工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)決(jue)(jue)(jue)算的(de)(de)(de)(de)(de)(de)(de)實踐(jian)使我們(men)認(ren)識到，為(wei)什么有(you)(you)些工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)預(yu)(yu)(yu)(yu)決(jue)(jue)(jue)算很難保證(zheng)其準確(que)(que)性(xing)，原因(yin)雖然(ran)是多(duo)方(fang)面的(de)(de)(de)(de)(de)(de)(de)，但沒(mei)有(you)(you)建(jian)立(li)科(ke)(ke)學(xue)(xue)完(wan)善(shan)的(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)決(jue)(jue)(jue)算管(guan)理(li)(li)(li)(li)體(ti)系(xi)(xi)，往(wang)往(wang)是一(yi)個重要(yao)原因(yin)。因(yin)此，必須建(jian)立(li)科(ke)(ke)學(xue)(xue)完(wan)善(shan)的(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)決(jue)(jue)(jue)算管(guan)理(li)(li)(li)(li)體(ti)系(xi)(xi)。工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)建(jian)設(she)單位(wei)要(yao)設(she)置專業(ye)的(de)(de)(de)(de)(de)(de)(de)預(yu)(yu)(yu)(yu)決(jue)(jue)(jue)算管(guan)理(li)(li)(li)(li)機構(gou)，選(xuan)拔和(he)(he)配備具有(you)(you)豐(feng)富經(jing)驗(yan)和(he)(he)較高(gao)(gao)素質的(de)(de)(de)(de)(de)(de)(de)預(yu)(yu)(yu)(yu)決(jue)(jue)(jue)算人(ren)員，科(ke)(ke)學(xue)(xue)制定工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)決(jue)(jue)(jue)算方(fang)案，并(bing)對工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)決(jue)(jue)(jue)算方(fang)案進行(xing)(xing)動態的(de)(de)(de)(de)(de)(de)(de)監督管(guan)理(li)(li)(li)(li)。無論(lun)是工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)建(jian)設(she)單位(wei)還(huan)是工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)設(she)計單位(wei)，在預(yu)(yu)(yu)(yu)決(jue)(jue)(jue)算的(de)(de)(de)(de)(de)(de)(de)過程(cheng)(cheng)(cheng)(cheng)(cheng)中(zhong)，都要(yao)嚴格(ge)遵(zun)守國家的(de)(de)(de)(de)(de)(de)(de)經(jing)濟(ji)法規，保證(zheng)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)決(jue)(jue)(jue)算的(de)(de)(de)(de)(de)(de)(de)科(ke)(ke)學(xue)(xue)合(he)理(li)(li)(li)(li)。工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)決(jue)(jue)(jue)算人(ren)員要(yao)善(shan)于學(xue)(xue)習，掌握先(xian)進的(de)(de)(de)(de)(de)(de)(de)方(fang)法，用現代科(ke)(ke)學(xue)(xue)知識武裝自己(ji)，保證(zheng)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)決(jue)(jue)(jue)算的(de)(de)(de)(de)(de)(de)(de)準確(que)(que)性(xing)。施工(gong)(gong)(gong)(gong)單位(wei)要(yao)遵(zun)紀守法，合(he)理(li)(li)(li)(li)報價，信守合(he)同，嚴格(ge)按照設(she)計方(fang)案組織(zhi)施工(gong)(gong)(gong)(gong)，保證(zheng)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)進度和(he)(he)施工(gong)(gong)(gong)(gong)質量，實現安(an)全、高(gao)(gao)效。在工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)算管(guan)理(li)(li)(li)(li)體(ti)系(xi)(xi)的(de)(de)(de)(de)(de)(de)(de)建(jian)立(li)中(zhong)，各方(fang)都要(yao)正(zheng)確(que)(que)履行(xing)(xing)自己(ji)的(de)(de)(de)(de)(de)(de)(de)權利和(he)(he)義(yi)務，嚴格(ge)約束(shu)自己(ji)，積極(ji)相互配合(he)，形(xing)成巨大合(he)力，才能(neng)提高(gao)(gao)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)(cheng)預(yu)(yu)(yu)(yu)決(jue)(jue)(jue)算的(de)(de)(de)(de)(de)(de)(de)準確(que)(que)性(xing)。
6、強(qiang)化審(shen)計(ji)(ji)(ji)(ji)職能有(you)利(li)于(yu)(yu)提(ti)高工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預決(jue)算(suan)的(de)(de)(de)準(zhun)(zhun)確性。在市場(chang)經濟條件下，工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預決(jue)算(suan)面臨著(zhu)新的(de)(de)(de)矛(mao)盾和(he)問題，強(qiang)化審(shen)計(ji)(ji)(ji)(ji)職能有(you)利(li)于(yu)(yu)提(ti)高工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預決(jue)算(suan)的(de)(de)(de)準(zhun)(zhun)確性。審(shen)計(ji)(ji)(ji)(ji)部(bu)門和(he)審(shen)計(ji)(ji)(ji)(ji)人(ren)員(yuan)要把(ba)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預決(jue)算(suan)審(shen)計(ji)(ji)(ji)(ji)工(gong)(gong)(gong)(gong)作(zuo)提(ti)到(dao)自己的(de)(de)(de)議事(shi)日程(cheng)(cheng)(cheng)上來，并由只在設(she)計(ji)(ji)(ji)(ji)、竣工(gong)(gong)(gong)(gong)結算(suan)階段進行審(shen)計(ji)(ji)(ji)(ji)，拓寬(kuan)到(dao)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)項(xiang)目建設(she)的(de)(de)(de)全過程(cheng)(cheng)(cheng)，保證(zheng)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預決(jue)算(suan)的(de)(de)(de)準(zhun)(zhun)確性。為(wei)提(ti)高工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預決(jue)算(suan)的(de)(de)(de)準(zhun)(zhun)確性，工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)預算(suan)人(ren)員(yuan)要自覺(jue)接受審(shen)計(ji)(ji)(ji)(ji)部(bu)門和(he)審(shen)計(ji)(ji)(ji)(ji)人(ren)員(yuan)的(de)(de)(de)監督，運用正確的(de)(de)(de)程(cheng)(cheng)(cheng)序和(he)方法，解決(jue)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)實際問題。
目(mu)前，市(shi)場(chang)體制的建(jian)(jian)立為(wei)工(gong)程(cheng)建(jian)(jian)設開辟了通路，但也出現(xian)了新(xin)的矛盾(dun)和問題(ti)。因此，在國內工(gong)程(cheng)建(jian)(jian)設行(xing)業(ye)的發展中，工(gong)程(cheng)預決算(suan)業(ye)務人員(yuan)要(yao)(yao)繼續解放(fang)思想，堅(jian)持改革開放(fang)，重視調查(cha)研究，銳意進(jin)取，勇于創新(xin)，牢(lao)(lao)牢(lao)(lao)把握工(gong)程(cheng)預決算(suan)的準(zhun)(zhun)確性。在工(gong)程(cheng)預決算(suan)編制與管理中，要(yao)(yao)進(jin)一步規范標準(zhun)(zhun)，強(qiang)化監管，有效地提(ti)高工(gong)程(cheng)預決算(suan)的準(zhun)(zhun)確性。
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