Research On The Budget Review Mechanism For Equipment Maintenance Contract Of Sewage Treatment Enterprises

With Development of environmental protection industry and implement of New environmental law,many of the city's environmental protection projects are being carried out,which the city's sewage treatment plant construction is the most,but more than a one-time project construction funds is the daily operating costs of enterprises,which is the project after the completion of every moment.Annual operating costs of sewage plant in addition to material consumption is the largest expenditure of equipment maintenance costs.In order to enhance the sewage treatment enterprise equipment maintenance management level,which promote the sewage treatment enterprise management upgrade,and it strengthen budget audit function,it reduce the running costs of sewage treatment plants,it is to promote enterprise funds more effectively play a role,which has a very important theoretical and practical significance.Based on the research of the general equipment,sewage treatment equipment maintenance based on the related theory,combined with the domestic sewage treatment enterprise funds management status control maintenance are analyzed,it found that there is no effective control of the enterprise equipment maintenance fund and contract budget research mechanism of sewage treatment at home and abroad.This paper defines the contents of the classification of the maintenance work of sewage treatment equipment.According to the project contract budget method and the contract budget characteristic of the sewage treatment enterprise,the paper designs the budget method,budget format and the judgment chart of the maintenance project contract of the sewage treatment enterprise.Standardized unified project completion acceptance data standards,established sewage treatment enterprise maintenance project completion acceptance data template and key audit content table.The organization chart and audit flow chart of two level audit mechanism were designed,and the audit system and process management method of the two levels were formulated.This paper establishes the index system of the sewage treatment equipment maintenance project post evaluation implementation of two audit mechanisms,including four first class indexes and eight level two indexes,after using the evaluation index of the implementation of two level audit mechanism maintenance project post evaluation.At the same time,the post evaluation participants and post responsibilities are defined,and the index concept and specific measurement methods are established.In order to judge the result of post evaluation,this paper designs the post evaluation index score table and score judgment table.This paper applied two level budget audit mechanism and post evaluation system to the three sewage treatment plant by the repair project,from the implementation process and the results it can be seen that good results were achieved in the normative data and economic benefits,reduce the maintenance cost compared to the project end.Through the establishment of the two level audit mechanism,standardize the audit process and audit mechanism,unified the completion of data standards,and after the implementation of the effect is very obvious.The future will continue to accumulate experience to promote,continuous improvement to improve the scientific nature of post evaluation,and strengthen management innovation and information technology,continue to improve the management level of sewage treatment enterprises.