China: 通过最高法院判例,看"以审计结果作为竣工结算依据"

Last Updated: 28 March 2019
Article by DeHeng Law Offices
Most Read Contributor in China, March 2019

2017年6月5日,全国人大法工委在给中国建筑业协会《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》(法工备函[2017]22号)中指出:"在充分调研和征求意见的基础上,我们研究认为,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。"

对此,笔者看到有一些文章取题为"以审计结果为竣工结算依据被全国人大取消"、"审计结果不能作为工程竣工结算依据"等,只读标题,难免断章取义理解片面。

实际上,上述复函仅仅是纠正在地方性法规中存在的"直接规定以审计结果作为竣工结算依据"的内容,但如果合同双方自愿在合同中约定"以审计结果作为竣工结算依据"的,仍然属于有效的合同条款,应遵守合同约定。

一、对政府投资和以政府投资为主的建设项目进行审计监督的法律依据

《审计法》第二十二条规定:"审计机关对政府投资和以政府投资为主的建设项目的预算执行情况和决算,进行审计监督。"

《中华人民共和国审计法实施条例》第二十条进一步规定:" 审计法第二十二条所称政府投资和以政府投资为主的建设项目,包括:

(一)全部使用预算内投资资金、专项建设基金、政府举借债务筹措的资金等财政资金的;

(二)未全部使用财政资金,财政资金占项目总投资的比例超过50%,或者占项目总投资的比例在50%以下,但政府拥有项目建设、运营实际控制权的。

审计机关对前款规定的建设项目的总预算或者概算的执行情况、年度预算的执行情况和年度决算、单项工程结算、项目竣工决算,依法进行审计监督;对前款规定的建设项目进行审计时,可以对直接有关的设计、施工、供货等单位取得建设项目资金的真实性、合法性进行调查。"

二、审计监督的对象

《中华人民共和国审计法》第一条规定:"为了加强国家的审计监督,维护国家财政经济秩序,提高财政资金使用效益,促进廉政建设,保障国民经济和社会健康发展,根据宪法,制定本法。"

第二条规定:"国家实行审计监督制度。国务院和县级以上地方人民政府设立审计机关。

国务院各部门和地方各级人民政府及其各部门的财政收支,国有的金融机构和企业事业组织的财务收支,以及其他依照本法规定应当接受审计的财政收支、财务收支,依照本法规定接受审计监督。

审计机关对前款所列财政收支或者财务收支的真实、合法和效益,依法进行审计监督。"

审计署《政府投资项目审计规定》第六条规定"审计机关对政府投资项目重点审计的内容是包括工程造价、投资控制和资金管理、工程质量、设备物资和材料采购、投资绩效等在内的建设工程合同相关内容。"第八条规定"对政府投入大、社会关注度高的重点投资项目竣工决算前,审计机关应当先进行审计。审计机关对审计发现的多计工程价款等问题,应当责令建设单位与设计、施工、监理、供货等单位据实结算。"

根据上述规定,国家实行审计监督的目的在于维护财政经济秩序,提高财政资金使用效益等;审计监督的对象为国务院各部门、地方各级人民政府及其各部门,国有的金融机构和企业事业组织,以及其他应当接受审计的部门和单位等;审计监督的内容为以上部门和单位的财政收支和财务收支。审计机关固然有权对下级政府的财政收支情况进行监督,但此种监督的目的是为了维护社会公共利益,其对监督对象以外的公民、法人或者其他组织自身的权利义务并不产生实际影响。

三、明确划分审计监督与民事合同的界限

建设工程合同本身属于平等主体之间订立的民事合同,如果以审计监督为由强制要求将政府审计结果作为政府投资建设项目工程竣工结算的依据,混淆了行政法律关系与民事法律关系,使得审计监督对象超越法律规定而直接延申到民事合同法律关系中,与民事合同双方平等自愿、缔约自由的原则相冲突,因此全国人大法工委在上述复函中表示应纠正地方性法规中的有关规定。

但是,如果政府投资建设项目中的建设工程双方当事人,在合同中(包括招投标文件)中明确约定"以审计结果作为竣工结算依据"的,则应属于合同双方平等自愿订立的民事合同条款,依法有效;

尽管很多情况下是招标方在招标文件中就明确要求的,但此种情况也仍然属于民事合同条款约定,而并非是基于审计法的强制性要求。

四、最高法院判例看"以审计结果作为竣工结算依据"

案件索引

(2017)最高法民终912号:重庆市圣奇建设(集团)有限公司、黔西县人民政府建设工程施工合同纠纷二审民事判决书

(本文关注重点在于:"审计结果被上级审计机关撤销并重新审计如何竣工结算",为聚焦在本文中仅引用相关的部分内容)

争议焦点

县审计局审计确认工程结算造价为204286011元,后被市审计局撤销;

市审计局审计确认工程建安投资为151054264.12元;

两次审计相差53231746.88元;

工程承包方提起诉讼要求按照县审计局出具的审计报告支付工程款。

焦点问题:应以县审计局审计结果,还是以市审计局审计结果,作为涉案工程结算依据?

案情摘要

1.2012年5月23日,黔西县政府与圣奇公司签订《框架协议》,约定圣奇公司出资建设G321朱家寨至驮煤河段改造工程项目,长16.1公里、宽12米,道路总投资约1.8亿元;合作方式:圣奇公司出资总承包施工,投资采取BT方式建设;等等;

2.2013年8月10日,圣奇公司通过招投标与黔西交通局签订黔西国道321黔西朱家寨至驮煤河公路工程项目《工程承包合同》,工程造价为133917208元,最终造价以审计部门的审计决算为准。工程价款结算方式按与政府签订的协议执行。

3.2013年8月20日,黔西县政府与圣奇公司签订《框架协议补充协议》,约定:按《框架协议》工程总投资为1.8亿元,包含建设期利息960万元及预备费515万元,工程实际投资为1.6525亿元,根据现有情况初步预计建安费增加7000万元,征地、拆迁费用增加1亿元,圣奇公司按《框架协议》完成1.6525亿元投资后,超出投资部分,黔西县政府按月计量、支付。

4.2014年12月25日黔西交通局组织对涉案工程竣工验收,验收结论为合格。

5.2015年12月7日黔西审计局根据弘典公司(笔者注:黔西审计局委托的工程建设咨询单位)上报的《国道321线黔西朱家寨至驮煤河公路改造工程审核报告》作出《审计报告》,确认涉案工程的结算造价为204286011元。

6.2016年7月14日毕节市审计局向黔西审计局发出《毕节市审计局关于"国道321线黔西朱家寨至驮煤河公路改造工程竣工结算审计"核查情况的通知》,毕节市审计局认为黔西审计局出具的《审计报告》结果存在重大失实,撤销该局出具的《审计报告》,并派出专项审计调查组对该项目进行专项审计调查。同日,黔西审计局向黔西交通局发出《收回"国道321线黔西朱家寨至驮煤河公路改造工程竣工结算审计报告"予以作废的函》,收回黔西审计局作出的《审计报告》,该报告不再作为建设单位办理工程结算价款的依据,并要求黔西交通局在接到该函之日起暂停支付该工程结算价款,最终以毕节市审计局核查结果为准。

7.2016年11月11日,毕节市审计局作出《专项审计调查报告》,审定国道321线黔西朱家寨至驮煤河公路改造工程建安投资为151054264.12元。

8.鉴于黔西审计局出具的《审计报告》和毕节市审计局出具的《专项审计调查报告》结论差异较大,一审法院依法向圣奇公司释明申请司法鉴定,圣奇公司坚持认为应当以黔西审计局出具的《审计报告》作为工程款的支付依据,不同意申请鉴定。

裁判观点

1.一审法院认为:

案涉工程明确约定了以审计决算为结算依据,案涉工程系政府投资的项目,应当受到国家的审计监督,工程业主的财务收支须受此审计监督的约束。黔西审计局依照 《中华人民共和国审计法》第二十二条"审计机关对政府投资和以政府投资为主的建设项目的预算执行情况和决算,进行审计监督"之规定,对涉案工程项目进行竣工结算审计,并委托弘典公司进行审核,弘典公司所出具的《审核报告》,是基于黔西审计局的委托而产生的,是作为黔西审计局出具《审计报告》的参考资料之一,而非本案当事人委托,不能作为涉案工程的结算依据。黔西审计局的审计,是基于《中华人民共和国审计法》等法律法规的规定而进行的审计监督活动,是依法行使职权的行为。之后毕节市审计局根据《中华人民共和国审计法实施条例》第四十三条"上级审计机关应当对下级审计机关的审计业务依法进行监督。下级审计机关作出的审计决定违反国家有关规定的,上级审计机关可以责成下级审计机关予以变更或者撤销,也可以直接作出变更或者撤销的决定;审计决定被撤销后需要重新作出审计决定的,上级审计机关可以责成下级审计机关在规定的期限内重新作出审计决定,也可以直接作出审计决定"之规定,认为黔西审计局出具的《审计报告》存在重大失实被其依法撤销。嗣后,毕节市审计局派出审计调查组根据《工程承包合同》,以及黔西交通局和圣奇公司就G321边坡防护工程签订的《补充协议》(以下简称《工程承包补充协议》)约定的工程内容,深入施工现场,抽查了路基换填、路基结构层、边坡、路面及相关附属设施等工程,利用GPS、现场实测等手段对案涉工程竣工结算进行复查,经调查审定案涉工程建安投资为151054264.12元,弘典公司多审定投资53231746.88元。毕节市审计局对案涉工程竣工决算审计是依法行使国家审计监督权的行为,不存在重复审计,其作出的审计决定具有一定的强制性。虽然审计是国家对建设单位的一种行政监督,其本身并不影响民事主体之间的合同效力,但是本案双方当事人"以审计决算为最终造价"的约定,实际上是将有审计权限的审计机关对业主单位的审计结果作为双方结算的最终依据。因黔西审计局出具的《审计报告》已被撤销,故应当以毕节市审计局出具的《专项审计调查报告》作为涉案工程的结算依据。

一审法院以毕节市审计局出具的《专项审计调查报告》作为涉案工程的结算依据,做出了判决。

2.二审法院认为:

根据一审法院及本院查明的事实,圣奇公司与黔西县政府签订《框架协议》时,于第五条明确约定"工程竣工后,根据审计出具的审计决算为最终造价。";圣奇公司与黔西交黔西交通局签订的《工程承包合同》中,关于工程价款结算,于第五条第二款明确约定"工程价款结算支付方式按与政府签订的协议执行";其后的《工程承包补充协议》中,亦手书注明造价以审计为准。

虽然国家审计机关的审计结论并非确定当事人之间工程价款结算的当然依据,但上述约定系当事人之间平等协商一致的结果,对当事人就确定案涉工程款结算依据的约定,双方应予恪守,本院亦予以尊重。

一审法院基于当事人的明确约定,认定案涉工程款的结算应以审计部门的审计结果为依据,认定正确。

圣奇公司上诉称通过审计确定工程造价的约定是政府部门强加给圣奇公司的不公平条款,但其并未提供证据对相关事实予以证明。另外,圣奇公司在一审起诉状的事实与理由部分引用了黔西审计局的审计结论,在诉讼请求部分,系以黔西审计局的审计结论为基础主张对方欠付工程价款的数额,表明圣奇公司事实上并不反对以审计作为确定案涉工程款结算的方式。

圣奇公司实际上是对一审法院采信毕节市审计局出具的《专项审计调查报告》不服,认为毕节市审计局的强行介入有违平等民事主体之间平等自愿的原则,以毕节市审计局的《专项审计调查报告》作为结算依据明显违反了合同约定。

本院认为,《框架协议》、《工程承包合同》及《工程承包补充协议》仅约定了以审计方式作为确定案涉工程价款的依据,并未明确限定应仅以某一具体审计部门的审计结论为最终依据。而且 《中华人民共和国审计法实施条例》第四十三条第一款赋予了上级审计机关对下级审计机关的审计业务依法进行监督的权力,第二款进一步规定下级审计机关作出的审计决定违反国家有关规定的,上级审计机关可以责成下级审计机关予以变更或者撤销,也可以直接作出变更或者撤销的决定;审计决定被撤销后需要重新作出审计决定的,上级审计机关可以责成下级审计机关在规定的期限内重新作出审计决定,也可以直接作出审计决定。本案中黔西审计局出具《审计报告》后,其上级审计机关即毕节市审计局以《审计报告》结果存在重大失实为由,撤销了《审计报告》,后又作出《专项审计调查报告》。因黔西审计局的《审计报告》已被撤销,以该《审计报告》作为确定案涉工程价款的依据已无事实基础。在此情况下,一审法院以毕节市审计局的审计结论作为确定案涉工程价款的依据,并无不当。

至于毕节市审计局撤销其下级审计机关黔西审计局的《审计报告》后又作出《专项审计调查报告》是否有合法依据、是否存在程序违法,民事审判不应僭越。

最终,二审法院也认定以毕节市审计局出具的《专项审计调查报告》作为涉案工程的结算依据,做出了判决。

通过这个案例,
我们可以得到以下几点启示:

1.国家审计机关的审计结论并非确定当事人之间工程价款结算的当然依据;

2.若当事人之间明确约定工程款的结算应以审计部门的审计结果为依据,属于合同约定,双方应予恪守,法院亦予以支持;

3.下级审计机关作出的审计决定,上级审计机关可以变更或者撤销;撤销后,上级审计机关也可以直接作出审计决定。

相关法条

《审计法》第二十二条规定:"审计机关对政府投资和以政府投资为主的建设项目的预算执行情况和决算,进行审计监督。"

《中华人民共和国审计法实施条例》第二十条进一步规定:"审计法第二十二条所称政府投资和以政府投资为主的建设项目,包括:

(一)全部使用预算内投资资金、专项建设基金、政府举借债务筹措的资金等财政资金的;

(二)未全部使用财政资金,财政资金占项目总投资的比例超过50%,或者占项目总投资的比例在50%以下,但政府拥有项目建设、运营实际控制权的。

《中华人民共和国审计法实施条例》第四十三条"上级审计机关应当对下级审计机关的审计业务依法进行监督。下级审计机关作出的审计决定违反国家有关规定的,上级审计机关可以责成下级审计机关予以变更或者撤销,也可以直接作出变更或者撤销的决定;审计决定被撤销后需要重新作出审计决定的,上级审计机关可以责成下级审计机关在规定的期限内重新作出审计决定,也可以直接作出审计决定。"

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