Exploration of Settlement Audit Methods for Installation Engineering Cost Under the Bill of Quantities Pricing Model
清单计价模式下安装工程造价结算审核方法探究

摘要

工程量清单计价模式凭借市场化定价、权责清晰的优势，已全面应用于建筑工程造价管理，对结算审核的精细化、 标准化水平提出了更高要求。相较于土建工程，建筑安装工程具备隐蔽工序多、专业交叉密集、现场变更频繁、新材 料设备迭代快的施工特点，结算审核实操难度更大。当前安装工程结算审核普遍存在工程量计量失真、综合单价组价 不规范、现场签证管控松散、费用计取混乱等突出问题，易造成造价虚高，引发甲乙双方结算争议。本文基于清单计 价规范要求，系统梳理安装工程结算审核的现存问题及深层成因，构建适配工程实操的审核核验方法，从制度细则、 流程管控、人员能力、数字化应用四个维度提出优化策略，可为同类安装工程造价结算审核与精细化管控提供实践参考。

Abstract

With the advantages of market-oriented pricing and clear rights and responsibilities, the bill of quantities pricing model has been fully applied in construction engineering cost management, placing higher requirements on the refinement and standardization of settlement audits. Compared with civil engineering, building installation engineering has construction characteristics such as numerous concealed procedures, intensive professional intersections, frequent on-site changes, and rapid iteration of new materials and equipment, which make settlement audits more difficult in practice. At present, settlement audits of installation engineering commonly face prominent problems such as distorted quantity measurement, non-standard pricing of comprehensive unit prices, loose control of on-site visas, and disordered cost calculation, which can easily lead to inflated project costs and settlement disputes between the owner and contractor. Based on the requirements of the bill of quantities pricing specifications, this paper systematically reviews the existing problems and underlying causes in installation engineering settlement audits, constructs audit and verification methods suited to engineering practice, and proposes optimization strategies from four dimensions: institutional rules, process control, personnel capability, and digital application. The study can provide practical reference for settlement audits and refined cost control in similar installation engineering projects.