2024年工程合同免费十二篇(优质)

在生活中,越来越多人会去使用协议,签订签订协议是最有效的法律依据之一。那么合同书的格式,你掌握了吗?下面是小编为大家整理的合同范本,仅供参考,大家一起来看看吧。

工程合同免费篇一

承包人(乙方):

甲方将其承建的恩施市房产局火车站片区还建房a栋地下室外墙防工程,承包给乙方施工。根据《中华人民共和国经济合同法》、《建筑安装工程承包合同条例》之规定,本着平等、公平、互惠、互利的原则,结合本工程具体事宜,经双方协商订立此合同,当事人双方必须全面履行此合同规定的义务及责任,任何一方不得擅自变更或解除。

式:包工包料,材料必须送检,有结论报告时方可进行施工。

:甲方根据现场施工需要,提前三天通知乙方进场时间,乙方必需按甲方预定的时间完工,不得拖延时间,若延期以每日200.00/日支付工期违约金,从工程款中扣除。

:地下室剪力墙外墙面保温工程(含后浇带的保温处理),施工中的一切设施设备由乙方自行解决。

1、施工要求必须参照和依据本工程图纸设计要求及保温工程工艺流程之标准进行施工,不得偷工省料、掺杂施假。完工后经业主方验收确认为准。

2、保质期五年,保质期内出现质量问题由乙方维修至合格;因人为或不可抗力自然因素造成及乙方施工范围以外的质量问题由甲方出资维修。

乙方进场必须服从项目部统一管理、协调、严禁擅自行动。在施工过程中,乙方必须按照建设工程安全生产管理条例、安全操作规程和施工现场安全管理制度执行。严禁使用老弱病残人员和童工。施工现场处的安全及社会治安,按照建设单位及辖区派出所条文执行。总之,乙方所发生的一切安全责任事故,概由乙方自行负责,甲方不负任何责任。

1、结算价格及计量方式:按实际施工数量按实结算,单价 36.00 元/m2,该单价无论市场价格如何变化均不作调整。

2、付款方式:工程完工付款 70% ,下余 20% 一年内支付,保质期满,结清余款。

1、甲方全面负责施工技术和施工质量管理工作,负责对乙方施工技术人员进行施工安全技术交底,安全教育培训。

2、乙方无条件服从项目部的管理、调配工作,甲方有权处理不服从管理的作业人员并清退场。乙方必须主动搞好施工质量、安全设施防护和文明施工现场。乙方不得以任何理由拖欠民工工资,否则追究相关责任。

甲方(公章):_________ 乙方(公章):_________

法定代表人(签字):_________ 法定代表人(签字):_________

_________年____月____日 _________年____月____日

工程合同免费篇二

立合同单位: (简称甲方)

(以下简称乙方)

甲方因承建玉环县坎门苏泊尔紫桂苑工程项目需要。甲方将此工程委托乙方施工,双方经过协商,共同签订合同如下,为了明确双方在施工过程中的权利、义务和责任,按照确保工程质量、工程进度、工程安全的原则,协商确定如下合同条款共同遵守执行:

(1)、甲方将bac自粘防水卷材包工、包料给乙方施工,国标价格 元/m2,企标价格 元/m2。

(2)、其它防水材料价格另定,同价格优先考虑。

(3)、计算方法按实际施工的面积计算《按20xx年浙江省建筑工程预算定额》。

工程质量确保工程达到合格标准,防水工程现行有关标准及规范施工,保修责任由乙方委托的人代理全权负责,代理人必须精心施工,确保工程质量,按照建设部的规定保证此工程从完工之日起五年内免费保修,若工程质量、安全施工等影响工程拖延时间,保修期限另外协商解决。如人为损坏或整体工程质量出现问题造成渗漏,代理人在五年内保证维修只收成本费。

(1)、应提前提出施工计划,并将工作面整理达到防水施工标准交乙方施工。

(2)、配合乙方施工,如提供必要的垂直运输、工人工地住宿等。

(3)、甲方有权对乙方在施工过程中的工程质量进行监督检查,发现问题,提交乙方限时整改。

(4)、听候甲方通知,即时将防水材料进场,提交防水材料合格证、检测报告,由甲方负责人抽检合格后使用,必要时由甲方抽送有检验单位检验合格后使用。

(5)、应遵守施工现场的各项规章管理制度,不得有违规行为,否则甲方有权处罚乙方。

(6)、应严格按防水工程标准规范施工,发现问题,及时协商解决,确保工程质量,及时进行维修。

(1)、以包工包料计算,防水面积按实结算。材料进入施工现场按工程量进行结算,每月按工程量70%进行付款,中间结构验收后6个月内付到90%,余款到竣工验收后付到97%,其余3%作为保修金,二年内付清。(保修金在工程竣工验收合格后二年无息返还给乙方)。

(2)、乙方在收取工程款前,需提供收款额等额的税务发票,否则甲方有权拒绝付款。

5、本修路同一式二份,甲乙双方各执一份,具同等法律效力,待五年保修期满,甲方支付余款后,合同自动失效。未尽事宜双方共同协商解决。

甲方(公章):_________ 乙方(公章):_________

法定代表人(签字):_________ 法定代表人(签字):_________

_________年____月____日 _________年____月____日

工程合同免费篇三

建筑户主(以下简称甲方)

承建单位(以下简称乙方)

甲方由于居住需要,确定在____县农贸市场内建设一幢三层半框架半混合水泥结构的住房。为确保工程质量、定期竣工,明确双方的责任和言中有据的目的,经双方以合同为依据协商订立以下条款,供本楼施工全过程双方相互制约和共同遵守。

一,承建方式:

该工程乙方实行包工不包七大料:钢筋、水泥、石灰、沙、碎石、红砖、瓷砖。工程竣工后经设计人员和甲方验收符合要求,由甲乙双方按实际每一层的建筑面积(不包括四面的墙体),每平方米付给乙方xxx肆拾元计算。甲方的楼外墙只有正面贴瓷砖,楼内地板贴瓷砖及楼内墙体根据甲方的需要而贴瓷砖。若外瓷砖每贴一张,甲方有权扣取乙方工程款伍元每平方。

二,建筑工程施工中甲、乙双方负责以下:

甲方负责:

1,负责本工程用地的各种手续完善及三通一平(水、电、路通),楼的座落基地平坦及楼工程所需的钢筋焊接。

2、负责挖基、回填土。

3、负责本工程七大材料供给不得误。钢筋、水泥、石灰、沙、碎石、红砖、瓷砖。

乙方负责:

1,负责本工程:安装

模板合理完整;排布钢筋适度;绑钢筋;倒制混凝土;用红砖砌墙体;批档砖墙;贴瓷砖地板砖。

2,负责工人工资及一切生活费用,生活用品(包括餐具、煮具、燃料、被铺等)

3,负责工人在施工过程中所需的一切工具(包括瓷砖机、刀片、搅拌机、升降机等)

4,负责

模板及搭架所需的一切材料。

5,负责铁线、铁钉、钢钉、饮料。

6,负责工程的现场管理,布置工场安全措施,工人安全事故,安装排污系统所有的设施。

7,负责工程筛沙、滤石灰、浇碎石、浇红砖、洗

模板、竣工后清除全楼房施工所有遗弃的废料和杂物。

8,负责配合甲方保管材料。在施工过程中一定要做到施工科学配料,合理应用材料,不得随便废弃,保质保量,双方协调,客观对待,负责经技术

鉴定而返工所造成的伍佰元以上材料损失的经济责任。

9,负责工人在工作期间的法律责任。

三,工程验收细则及其方法:

1,稳蔽工程验收,由甲乙方双方层层核实,项项过关的验收方法。

2,在施工过程中,若需改变必须经甲乙双方协商确定后才能施工。要使全楼体结构严密,避免后顾xx和因而所造成承担损失的责任。

3,在施工过程中若遇不可抗拒的自然灾害所造成的损失,则各负其责任。

4,验收细则:由甲乙双方参加验收。每个层次的安装及钢筋分布结构均需验收认定合格后才能继续施工。捣制混凝土,墙体、批档、贴墙砖。楼外体正面贴瓷砖、地板贴满地板墙(贴8080地砖)。全楼内墙体(除天花板外)均贴1米高的瓷砖(贴瓷砖)厨房卫生间贴满瓷砖(20瓷砖)

四,工程付款方式:

乙方进行施工基础完工后甲方付给乙方6000元,往后付款按工程进展情况分梯度付款,其档次以下:

第一层捣制完工后甲方付给乙方总工程款的20%,(总工程款预计十万元计算),

第二层楼捣制完后甲方付给乙方总工程款中的35%(含

第一次付给的20%);

第三层楼捣制完工后,甲方付给乙方总工程款的50%(含

第一、

第二次付款)砌完全楼和批档完工后,甲方付给乙方总工程款的70%(含

第一

第二

第三次和预支6000元的付款),工程竣工经验收合格后,甲方在五天内付清乙方的工程款。

五,工程定于农历________年____月____日开工,于农历________年____月底竣工验收。

六,在整个工程施工操作中甲乙双方若有违反合同条款,对方有权给予违反规定的对方的经济惩罚。

七,本合同一式二份,甲方乙方各执一份,希双方严格执行。本合同自签订之日起产生法律效力。

甲方(公章):_________乙方(公章):_________

法定代表人(签字):_________法定代表人(签字):_________

________年____月____日________年____月____日

工程合同免费篇四

出租方:(简称甲方)

承租方:(简称乙方)

乙方因工程需要向甲方承租垂直运输设备:施工人货电梯。 甲乙双方为明确设备租赁的权利及义务,经共同协商,订立以下几条款以便双方共同遵守执行。

1、 设备名称:

2、 租赁数量:

3、 租赁设备交接地点:

租赁使用地点:

4、 设备使用高度:

1、 租赁期限自 年 月 日起至使用完毕停用为止。乙方若超期使用,可续签补充协议,但必须提前十五天通知甲方,办理续租手续。

2、 租赁日期:合同经双方签字盖章生效后于 年 月 日安装验收,或安装三天后开始计算租赁费至设备租赁结束停用为止。

1、设备租赁期间维护保修工作由甲方承担。维修一般工作必须在四小时内完成,机构换件不超过8小时,特殊故障在24小时完成,未能解决的扣除相应租赁费。

2、甲方设备进入乙方现场后,乙方有义务协助甲方保管好设备的各种附件,并由乙方提供库房一间用于保管。若发生损坏或丢失由乙方承担并负责赔偿。

3、 租赁设备的操作人员每台三人。(工资由乙方承担)

4、租赁设备的操作由乙方负责,费用由乙方支付,由于操作不当发生的安全事故由乙方负责,所发生的费用由乙方承担。由于违章指挥所发生的费用有责任方承担。

5、甲方设备进入乙方现场后,乙方应安排好设备及各种附件保管和管理工作。

1、乙方负责设备的基础施工,基础必须符合设备的参数要求,满足设备的使用性能,若因基础问题(未按甲方提供的数据施工)所造成的一切损失由乙方负责,造成甲方设备损失由乙方承担。如因甲方所提供的数据错误,所造成的损失由甲方承担。

2、乙方不得对所租的甲方设备进行销售、转让、改制、转租、抵押或有其它任何侵害甲方的所有权的行为。甲方有权检查设备的完好情况,乙方应提供一切方便。

3、租赁设备的报验费由甲方承担。

4、租赁设备纳入乙方设备管理范围。

5、乙方提供必要的安装场地、电源及道路畅通工作,协助甲方做好设备的垂直度、水平度的观测,电梯附墙安装孔由项目负责,使之符合规范要求。

6、乙方负责教育员工不要乱动设备,未经甲方许可动用设备所造成的安全事故及设备损坏由责任方负责。

7、甲方负责提供必要的食、宿便利条件。

8、甲方操作人员听从乙方的正常工作安排管理,如甲方操作人员不听从乙方的正常安排,乙方有权退回更换人员,并赔偿相应的损失。

9、甲方租赁设备由乙方调度,人员24小时听从乙方安排管理指挥。

10、甲乙双方在施工前要认真勘察现场,工程项目应由甲方按乙方的要求自行编制施工安装方案,并指定有针对性的安全技术措施,甲方必须严格按乙方的要求,纳入乙方安全体系管理及规范管理。

未经双方同意,任何一方不得中途变更或销除合同,违约方按经济合同法的有关款承担违约责任。

七、本合同一经签定,对甲、乙双方具有同等法律约束效力。未尽事宜由甲、乙双方协商解决。

八、本合同一式四份,甲、乙双方各执二份,双方签字盖章生效。

甲方(盖章) 乙方(盖章)

甲方代表: 乙方代表:

日期: 年 月 日 日期: xx年 x月x日

工程合同免费篇五

甲方:

乙方:

根据中华人民共和国《合同法》和《建筑工程承包合同条例》及国家有关规定,结合本工程的具体情况,经甲乙双方协商一致同意签订本合同,以资共同遵守。

第一条:工程概况

1、工程名称:河南科技大学十四标段a-01、03楼

2、工程地点:河南科技大学新校区

3、工程内容(涂装系统):外墙涂料

4、工程承包方式:包工、包料、包工期、包安全、包质量

5、合同总工程款:按实际结算。

6、合同工期:20xx年7月15日达到验收标准,否则发生的一切费用由乙方负责。

第二条:甲方职责

1、甲方负责按合同规定支付乙方工程款。

2、甲方及时提供图纸。

3、负责协调乙方和现场其他施工单位工作关系。

4、甲方无偿提供材料仓库(100㎡),工人住宿场所,并提供施工生活用电用水。

5、工程竣工后及时组织验收,并在三十日内办妥工程决算手续。

6、甲、乙双方共同对原材料进行确认,由乙方自己负责保管。

第三条:乙方职责

1、 乙方严格按照建筑设计图纸,合同规定的设计内容及专项施工方案施工。

2、 施工人员应注意安全施工,应有专职安全员持证上岗负责施工安全工作,注意排除事故隐患,每周应开一次安全例会,做好班前安全教育和月度安全总结工作。施工中由于乙方的原因一但发生伤亡事故,乙方应负全部责任及由此带来的经济损失。

3、 乙方向甲方提出墙面要求,乙方有权要求甲方协调土建方返工,直至达到要求为止。

4、 乙方按照有关施工规范保质保量,按时完工。

5、 及时准确向甲方监理单位报告工程进度情况,便于甲方对工程质量和进度实施监察。

6、 乙方应根据现行的国家规范,质量标准向甲方提供完整的竣工资料。

7、 乙方应做好成品保护工作;并不得污染其它建筑产品,若发现有污染或者损坏,除了必须恢复到原质量要求外,并处罚金每处500元。

8、 乙方进场,应做到文明施工,不得有打架、斗殴现象,若有发生,根据情节轻重进行罚款,每次最低不少于1000元。

9、 严格按照合同工期安排进度,超期一天,罚款1000元。

第四条:工期顺延

如遇下列情况造成停工时,工期相应顺延。

1、甲方在通知进场之日时,不能提供水、电、不能交付乙方施工工作面,使乙方无法作业。

2、工程质量变化和设计变更,甲方需变更原约定涂装方案。

3、不可抗力:①地震;②级以上持续

4、甲方人员无故拖延办理验收手续,而影响下一道工序施工。

5、未按合同规定拨付工程款。

6、因甲方原建筑质量问题而引起的工期拖延。

第五条:进度计划

1、乙方提供施工组织方案和进度计划的时间: 进场三日内

2、甲方通知进入施工现场时间:

第六条:材料要求

所用各种材料应符合河南科技大学指定的产品;若发现与甲方指定产品不相符,立即清退现场,并处罚金5000元,与之发生的相关经济损失,全部由乙方承担。

第七条:工程质量要求

1、工程质量应达到国家或专业的质量检验评定的合格标准。

2、本工程质量要求为合格工程。

第八条:工程验收

1、乙方按照施工方案工序施工,前道工序完工后,乙方可自行组织验收,合格后通知甲方代表来参加验收。乙方准备验收记录,验收合格,甲方代表在验收记录上签字,乙方才能继续下一道工序。验收不合格,乙方在限定时间内修改后重新验收。

2、甲方不按时参加验收,需在开始验收24小时内向乙方提出延期要求,延期不能超过两天,否则按乙方自己验收合格标准确认合格,甲方须承认验收。

3、工程质量符合要求,验收合格三天后,甲方代表不在验收记录上签字,可视为甲方代表已经批准,验收合格。

4、工程质量的最终验收,以建设单位验收合格为准。

第九条:付款方式

乙方收到甲方发出进场通知后3日内进场施工。工程款支付方法,当工程腻子完成时乙方提前通知甲方,甲方在接到通知验收合格后支付腻子工程总额的 50 %工程款,工程全部完成验收合格甲方再付涂料工程 50 %工程款给乙方。工程竣工,建设单位验收合格后,支付全部工程款的 95 %。剩余 5 %为保修金,自工程验收合格之日起按建设单位要求保修期内无质量问题退回保修金。

第十条:违约责任

1、甲方不按合同约定履行各项义务支付款项及发生其他使合同无法履行,应承担违约责任,相应顺延工期。甲方若违背合同逾期付款,由此造成的损失由甲方负责赔偿乙方的损失。

2、乙方不能按合同约定时间竣工,施工质量达不到规范的要求,或发生其他使合同无法履行责任,应承担违约责任及由此造成的一切经济损失。

3、除非双方协议将合同中止,若一方违约使合同无法履行,另一方有权终止合同。违约方承担上述违约责任及由此造成的一切经济损失。

4、违约金按合同总额计算。如果违约金不足以抵偿实际经济损失,则按实际损失赔偿,支付时间以违约事实后5天内支付。

第十一条:安全施工

乙方按有关规定,采取严格的安全防护措施,承担由于自身安全措施不力造成事故责任和因此发生的费用。非乙方责任造成的事故,由责任方承担责任和有关费用。

第十二条:工程代表

本工程甲方委托 为甲方代表,对工程进度、工程质量进行监督,办理现场签证和工程验收手续及甲方应解决的问题。乙方委托 为乙方代表,共同履行本合同的各项规定,负责乙方施工人员安全教育、提高施工人员安全意识。

第十三条:合同生效

本合同自双方签字盖章之日起生效。

第十四条:合同份数

本合同一式二份,甲、乙双方各执一份。合同附件与本合同具有同等法律效力。

甲方(公章):_________乙方(公章):_________

法定代表人(签字):_________法定代表人(签字):_________

_________年____月____日 _________年____月____日

工程合同免费篇六

建设工程施工合同是工程建设中的重要法律文书,现代建设工程规模越来越大,相应的合同关系越来越复杂,合同条款越来越多,为更好的促进施工合同合法签订和履行,促进建设工程投资的监督管理,必须切实加强建设工程施工合同的审计工作。

实施建设工程施工合同的审计,应重点针对施工合同实质性条款中的核心条款——工程造价,随着《建设工程工程量清单计价规范》在国内的实施,工程计价模式由传统的定额计价“控制量、指导价、竞争费”改革为工程量清单计价“企业自主报价、市场竞争形成价格”,工程计价模式的改革深刻影响了施工合同价格的形成,从建设市场的经济活动来看,由于缺乏与工程量清单计价模式相配套,参与工程建设的各方在运用工程量清单计价模式进行计价时出现了一些问题,如何顺应计价模式的改革,提高建设工程投资审计质量、防范审计风险,切实做好施工合同的审计,是建设工程施工合同审计工作面临的新课题。

建设工程施工合同内容包括工程范围、建设工期、中间交工工程的开工和竣工时间、工程质量、工程造价、技术资料交付时间、材料和设备供应责任、拨款和结算、竣工验收、质量保修范围和质量保证期、双方相互协作等条款。

要做好建设工程施工合同审计工作,必须要深刻理解、准确把握建设工程施工合同的实质性内容。施工合同实质性内容是指建设工程施工合同中确定双方当事人基本权利与义务的条款。根据《合同法》的规定,工程施工承包人的主要义务是按期保质完成施工任务,并享有按合同约定得到工程款项的权利;工程施工发包人的主要义务是按时足额支付工程价款,并享有按合同约定期限接受符合合同约定质量目标的工程产品。从中分析出工程价款、工程质量和施工工期对签订施工合同双方的利益影响最大,决定了双方的基本权利与义务,属于施工合同的实质性内容。因此对建设工程施工合同进行审计的重点必然是针对施工合同实质性内容,其中对工程价款的审计更是施工合同审计的重中之重,施工合同条款的审计重点主要有以下几个方面:

1.1 审查施工合同的符合性及完备性首先要熟悉招标、投标文件,关注施工合同条款与招标文件以及投标承诺的符合性,检查是否存在背离条款;其次检查对于在招投标过程中形成的补遗,修改、书面答疑、询标纪要、各种协议等是否均已作为合同文件的组成部分,是否明确解释顺序。

1.2 审计施工合同通用条款内容的重点检查合同当事人的法人资质、合同内容是否符合相关法律和法规的要求;检查合同的内容是否与招标文件的要求相符合;检查合同条款是否全面、合理,有无遗漏关键性内容,有无不合理的限制性条件,法律手续是否完备;检查合同双方是否具有资金、技术及管理等方面履行合同的能力;检查合同是否明确规定双方的权利和义务;检查合同是否存在损害国家、集体或第三者利益等导致合同无效的风险;检查合同是否有过错方承担缔约过失责任的规定;检查合同是否有按优先解释顺序执行合同的规定。

1.3 审计施工合同专用条款内容的重点检查合同是否明确规定工程范围,工程范围是否包括工程地址、建筑物数量、结构、建筑面积、工程批准文号等;检查合同的工程质量标准是否符合有关规定;检查质量保证期是否符合有关建设工程质量管理的规定,是否有履约保函;检查合同是否明确规定工期,以及总工期及各单项工程的工期能否保证项目工期目标的实现;检查合同工程造价计算原则、计费标准及其确定办法是否合理;检查所规定的付款和结算方式是否合适;对合同中关于工程价款结算调整条件应在合同专用条款部分针对招标文件作详细约定,避免合同在执行过程中在施工、竣工结算阶段产生争议;检查合同是否明确规定设备和材料供应的责任及其质量标准、检验方法;检查隐蔽工程的工程量的确认程序及有关内部控制是否健全,有无防范价格风险的措施;检查中间验收的内部控制是否健全,交工验收是否以有关规定、施工图纸、施工说明和施工技术文件为依据;检查合同所规定的双方权力和义务是否对等,有无明确的协作条款和违约责任。

1.4 对于采用工程量清单计价的`施工合同重点审计其条款是否符合《建设工程工程量清单计价规范》的有关规定:合同中只有类似的变更工程的价格,可以约定参照类似价格变更合同价款给与差价补偿原则,防止不平衡报价;尤其是对于清单中没有涉及到的项目变更,其定价原则、方式要明确,建议可以采用参照定额组价的模式,即工程人机材耗量参考定额,人机材单价采用信息单价,取费参照投标报价;对于工程量变化综合价格的调整,建议事前约定工程量变化超过规定幅度值时综合单价的调整公式;对材料价格较大幅度变化等因素造成的价格调整,应约定分担原则或调价公式;在施工过程中变更施工方案、采取赶工措施等是否增加费用,也应加以明确。

2.1 工程变更及现场签证的造价争议由于建设工程项目的唯一性、一次性、固定性等特点,在工程施工过程中,工程变更及现场签证是不可避免的,特别是在实际工作中常常遇到因为工程变更的费用问题,建设单位和施工单位互相扯皮,影响工期,甚至工程质量。如某体育馆工程合同约定:如工程变更的数量超过工程量清单该项工程量的±15%时,应考虑调整该部分工程单价。在实际施工过程中,土方量超出了工程量清单中土方的15%以上,因此施工单位要求调整超出部分土方挖运的综合单价。建设单位则认为:施工单位在中标后没有按照合同约定进行淸标,对工程量清单的土方量没有异议,应视为对工程量清单的认可,应执行中标单价,不予调整。施工单位认为是地址勘探报告深度不够,招标代理单位编制工程量清单不够准确等原因。为此双方扯皮,互不相让。因此在合同审计时应特别注重对工程变更索赔条款的审查,不能把工程变更的原因局限于建设单位和施工单位两方,应根据产生工程变更的根本原因,本着“谁的责任谁负责”原则,对参建建设工程的勘探、设计、招标代理、监理等各方的合同都明确规定双方的责、权、利。各方各司其职,工程变更中扯皮现象将会大大减少,有利工程建设的顺利进行。

2.2 工程投标中不平衡报价的应对在工程量清单计价模式下,采用不平衡报价策略已成为施工单位的惯用策略,不平衡报价法是相对通常的正常报价而言的,是在建设工程项目的投标总价确定后,投标方根据招标文件的付款条件,合理地调整投标文件中子项目的报价,在不抬高总价以免影响中标的前提下,实施项目时能够尽早、更多地结算工程款,并能够赢得更多利润的一种投标报价方法。由于建筑市场信息的不对称,有经验的施工单位可能比建设单位更清楚工程量实际会发生的数量,当发现有缺项、漏项或两者之间有较大差别时,大多会采用不平衡报价法。在进行施工合同审计时应采取对施工单位此部分超额利润的反索赔措施,当此此部分超额利润超过一定比率时,应约定可以按实调整合同价格。

2.3 “阴阳合同”的危害及的对策“阴阳合同”,又称“黑白合同”,其概念主要出现在《招标投标法》颁布之后,“阴合同”是建设双方私下签订的合同,未经合法的招投标程序且未在建设主管部门备案,反之是“阳合同”。 “阴阳合同”区分针对的是招投标和备案程序。“阳合同”程序合法,对外公开,但不实际履行,主要应付政府监管;“阴合同”私下签订,只为当事人所知但实际履行。虽然“阴阳合同”的标的完全一样,但在具体的合同价款、工期、工程款拨付条件等实质内容方面则有较大差异。分析“阴阳合同”产生的原因,建设单位大多为追求成本最小化及逃避监管等,施工单位因为建设市场竞争激烈,大多属于被动接受。“阴阳合同”不仅扰乱了建设市场公平竞争的秩序,而且使双方的权责失去约束,极易产生争议,影响工程进度,甚至工程的质量安全。因此在合同审计时应严格依照《招标投标法》第43条规定:在确定中标人前,招标人不得与投标人就投标价格、投标方案等实质性内容进行谈判;第46条规定:招标人和中标人应在文件发出后30日后签订合同,双方不得再签订违背原来合同实质内容的其他协议。对“阴合同”的效力进行认定,尽管“阴合同”体现了双方当事人的真实意思表示,但“阴合同”为私下协议,未按《招标投标法》进行招投标程序,违反了《招标投标法》等43条、第46条强制性规定,且该合同未在建设行政主管部门备案,按《合同法》第52条规定的情形,为无效合同。当然合同审计只是一种防范手段,要从源头上治理 “阴阳合同”,应该建立行业诚信体系,制订行业自律规范,促使各主体之间及内部自觉维护建设市场正常秩序,自觉抵制“阴阳合同”,政府相关部门应加强监管、联合管理,从制度上杜绝“阴阳合同”的出现。

当前对建设工程施工合同大多采用签订前审计,但实际在施工合同履行过程中仍会出现不少合同违约现象:发包方未及时拨付工程进度款、中途停工、固定造价合同遇到主要材料涨价风险过大、工程提前交付、逾期交付、拒绝验收、拖欠工程款、拒交工程等等,因此对施工合同的审计应该是贯穿于工程建设的全过程。施工合同跟踪审计事先必须有着非常明确的、恰当的目的或目标,跟踪审计模式很容易使审计人员偏离正确的定位而侵入项目管理者的职责范围,审计监督不能越位参与建设过程中的项目管理,因为介入了项目管理,反而使审计监督的作用弱化,客观性受损,审计风险加大。所以进行建设工程施工合同全过程跟踪审计应准确把握跟踪审计的控制点和介入深度,重点针对合同履行过程中对法律法规的执行情况的监督,同时应在积极探索试点的基础上总结已有的经验,建立健全施工合同审计程序和审计规范,使合同审计逐步进入程序化、规范化、制度化的轨道中。最大限度地提高审计工作质量,防范审计风险。

[1]张静.浅谈高校固定总价合同包干工程的审计[j].长江大学学报(社科版),20xx.2.

刘忠平,谢祎龙等.关于高校建设工程跟踪审计的实践思考[j].教育财会研究,20xx,(1).

钱丽华.浅谈工程量清单模式下的工程结算审计.《江苏省教育审计发展中的实践与探索》.东南大学出版社,20xx.7.106-113.

工程合同免费篇七

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