“以审计结果作为政府投资项目竣工结算依据”问题圆满解决-pg电子游戏官网入口
发布时间：
2017-06-23
业内关注的“以审计结果作为建设工程竣工结算依据”问题，在中国建筑业协会的推动下，最近有了圆满结果。全国人大常委会法工委复函明确：应当予以纠正。近年来，北京、上海、山东、江西等多个地区先后出台了地方性审计条例或审计监督条例
业内关注的“以审计结果作为建设工程竣工结算依据”问题，在中国建筑业协会的推动下，最近有了圆满结果。全国人大常委会法工委复函明确：应当予以纠正。
近年来，北京、上海、山东、江西等多个地区先后出台了地方性审计条例或审计监督条例，规定政府投资和以政府投资为主的建设项目“以审计结果作为工程竣工结算依据”，对此，广大施工企业反响强烈，呼吁撤销此规定。中建协围绕此规定的合法性、合理性及对建筑市场各方主体的影响进行了调研，并与一些熟悉建筑市场的法律专家进行了认真研讨，认为此规定在一定程度上混淆了行政法律关系与民事法律关系的界限，超越了《审计法》和《审计法实施条例》规定的审计监督职能，也与合同双方平等自愿原则相矛盾，在实践中极大地损害了施工企业的合法权益。为此，中建协联合26家地方建筑业协会和有关行业建设协会于2013年两次向全国人大常委会申请对规定“以审计结果作为工程竣工结算依据”的地方性法规进行立法审查，并建议予以撤销。2015年5月中建协再次向全国人大常委会法工委提交申请，引起了法工委的高度重视。按照法工委的要求，中建协补报了企业案例，进一步说明这一地方性法规给施工企业造成的经济损失。
今年6月5日，中建协收到法工委《关于对地方性法规中以审计结果作为政府投资建设项目竣工结算依据有关规定提出的审查建议的复函》。该复函提出，在收到中建协于2015年5月提交的《关于申请对规定“以审计结果作为建设工程竣工结算依据”的地方性法规进行立法审查的函》后，法工委经过充分调研和征求意见，认为地方性法规中直接以审计结果作为竣工结算依据和应当在招标文件中载明或者在合同中约定以审计结果作为竣工结算依据的规定，限制了民事权利，超越了地方立法权限，应当予以纠正。
此前，2月22日，法工委印发《对地方性法规中以审计结果作为政府投资建设项目竣工结算依据有关规定的研究意见》，要求各省、自治区、直辖市人大常委会对所制定或者批准的与审计相关的地方性法规开展自查，对有关条款进行清理纠正。6月13日，应法工委邀请，中建协有关负责人赴法工委办公室听取了此项工作的开展过程和最新进展情况，了解到各地现已完成自查，对相关条款的清理修订工作亦在抓紧落实。
至此，中建协联合有关协会共同申请对规定“以审计结果作为工程竣工结算依据”的地方性法规进行立法审查的工作取得了圆满结果，有力地维护了建筑业企业的合法权益。
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