施工企业工程材料管理审计方法探索

就一般工程项目而言，材料费在整个工程成本中占到60%～70%左右，材料管理水平的高低直接关系到工程项目的盈亏，因此施工企业加强对工程项目材料管理的审计十分必要。在实际工程中发现各工程项目容易在材料消耗定额，材料采购及入库、材料现场管理等方面产生问题。本文阐述施工企业工程材料管理的审计方法以及材料消耗定额、材料采购、材料现场管理等方面的具体审计内容。

Search into Construction Enterprise's Material Control Auditing Method

As far as normal projects are concerned, the cost of materials accounts for about 60% -70% of the total. The control of materials is directly related to the economic efficiency of the project. Therefore, it is of great necessity for construction enterprises to enhance the auditing of the material control. In practice it is found that problems are subject to occur in respect of consumption rate, procurement and storage and in - situ management of materials. The paper expatiates on the method of auditing of material control of construction enterprises, as well as the specific auditing contents in respect of consumption rate, procurement and in-situ management of construction materials.