公路建设项目的竣工决算及审查

Examination of final accounting of completed project

鉴于目前国家尚未出台《公路建设项目工程竣工决算审查办法》或相关细则,为了规范竣工决算审查工作,加强公路基础建设项目的投资管理,全面考核工程项目建设过程中的成本控制,总结公路建设管理经验,确保公路建设的质量和投资效益,就如何做好竣工决算及审查工作进行了探讨,以便理顺竣工决算审查工作程序,提升公路工程整体工作水平。

In view of Regulations Concerning Audit of Returns on Highway Construction Project Completed or related by -laws being not yet published at present, this article discusses how to standardize the examination working of a final accounting of completed project, strengthen the investment management on highway construction project, check on the cost control in an all - round way during construction, summarizes the experience on management examination, ensure the quality and investment benefit of highway construction, straighten out examining procedures of final accounts, and upgrade the level of project management as a whole.