[摘　要]　在工程项目实施过程中，工程材料价格的调整一般随设计变更而产生。尽管施工合同有涉及材料价格调整的条款，但是在工程实践中仍然会出现材料价格调整方面的纠纷。本文通过工程案例说明材料价格调整的原则，并对行政监督部门审计和社会中介审价过程中出现的一些问题进行探讨。

[关键词]　建设工程,材料价格,争议,政府审计,中介审价

Abstract: Usually, in the process of implementing construction projects, price of engineering material comes up with the alteration of design. Although there are terms to price adjustment of materials concerned in construction contract, disputes regarding price adjustment arise in real practice. The paper explores the principle of price adjustment and some concerning issues arosing in the process of auditing implemented for administration department as well as price auditing conducted by society agents through actual construction project.

Key words: construction; price of material; dispute; auditing implemented by administration department; auditing conducted by society agents

建筑经济，2012（1）：20-22