工程造价的高低与多项因素有关,对工程效益的影响不容忽视。因此,在建设项目工程中,出于保证工程品质、降低成本的考虑,项目建设阶段往往会采取跟踪审计的方式,来减轻不利因素对工程造价的影响。相关实践证明,工程造价跟踪审计在节约成本方面可发挥出巨大的积极作用,对此,建设单位和施工单位都有必要加强重视。本文对当前建设项目中工程造价跟踪审计运行方式进行了分析,并指出了其中有待改进的部分。 The level of project cost and a number of factors related to the impact of the project can not be ignored. Therefore, in the construction project, in order to ensure the quality of the project and reduce the cost, the project construction phase often adopts the way of follow-up audit to mitigate the impact of unfavorable factors on the project cost. Relevant practices have proved that construction cost tracking auditing can play a huge and positive role in cost saving. In this regard, both the construction unit and the construction unit need to pay more attention. This paper analyzes the construction cost of the current construction project tracking audit mode of operation was analyzed and pointed out that some of which need to be improved.