设计施工总承包已成为一些地区政府建设项目的首选承发包模式,尚存在管理监督缺乏依据、能力基础不相匹配、投资控制机制不健全等问题。采用全过程跟踪审计,掌控重点、逐层解析,是有效控制项目造价的必要措施。 Design and construction of general contracting has become the preferred mode of contracting and outsourcing for some local government construction projects. There are still some problems such as the lack of basis for management and supervision, the incompatibility of competency basis and the imperfect investment control mechanism. The whole process of tracking audit, control the key points, layer by layer analysis, is an effective measure to control the cost of the project.