Comparison Of Pricing Models For Construction Project And Study On Account Examination

There are mainly two kinds of pricing models in construction project in china:the pricing mode of construction bill of quantities and fixed pricing model. But, the fixed pricing model becomes increasingly unsuited to the needs of society with the development of market economy. Today, with the rapid development of market economy, commodity prices must be based on the market as its leader, only in this way is consistent with the law of development of productive forces. Only because of this, the development of china economic can be rapid and healthy. So, our pricing model changes step by step from the fixed pricing model to the pricing mode of construction bill of quantities.Clearly, this change is a historical necessity. In the pricing mode of construction bill of quantities and the social environment of market economy, tender reflects the fierce competition of both sides. Construction units, in order to be successful in the tender, had to keep the price down, but in the settlement, they will try their best to maximize their own interests. From the perspective of the construction party, settlement auditing has become more important for the control of construction costs. In the case of understanding the development trend of pricing model, the research on settlement auditing has practical significance.In this paper, from the analysis on pricing model of foreign construction, I discussed the pricing system and model in the advanced capitalist countries, analyzed its principle and identified its rationality and superiority. Secondly, I analyzed the pricing model in china and found out current problems in it. Furthermore, I discussed the importance on strengthening settlement auditing and described the methods of settlement auditing under the BOQ, which were accompanied by examples for further analysis and shows.Finally, I concluded that:the questions to be further explored under our pricing model were.raised and the development direction of our pricing model was looked forward. More importantly, the theoretical basis and effective way were provided to improve the level of settlement auditing for construction part.