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如何作好建设工程竣工结算审核工作

How to Do the Settlement Verification of a Construction Project
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摘要 工程竣工结算系指施工企业按照合同规定的内容全部完成所承包的工程,经验收质量合格,并符合合同要求之后,向发包单位进行的最终工程款结算。经审查的工程竣工结算是核定建设工程造价的依据,也是建设项目竣工验收后编制竣工决算和核定新增固定资产价值的依据。工程竣工结算审核工作的质量好与坏,对整个建设项目工程造价的控制,起着关键的作用。 The project completion settlement is the final project funds settlement of the construction enterprise the project which completes completely. According to the contract provision content contract,is qualified after the acceptable peoperties,after and conforms to the contract requirement,to sends which a package of unit carries on.Which is checks the construction project constraction cost after examination project completion settlement the basis, after also is the items of basic construction conpletion approva establishes the fixed asset value the basis.The peoject completion settlement examination and approval quality of the work is good and is bad. To the entire items of basic construction project construction cost control, is playing the crucial role.
作者 王海鹏
机构地区 姜堰市审计局
出处 《泰州职业技术学院学报》 2007年第4期36-38,46,共4页 Journal of Taizhou Polytechnic College
关键词 建设工程 竣工结算 审核 construction project settlement verification
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