谈建设工程竣工结算审核

On complete settlement auditing of construction projects

结合工程竣工结算的概念,介绍了工程竣工结算的审核内容,从做好结算审核的前期准备工作、充分掌握项目全面情况、准确把握合同条款、提高审核人员自身的综合素质四方面,对如何提高审核质量及效率进行了阐述,有利于竣工结算审核工作的顺利进行。

Combining with the concept of the engineering complete settlement, the paper introduces the auditing for the engineering complete set-tlement ,and illustrates the ways to improve the auditing quality and efficiency from the preparation in the settlement auditing, sufficient under-standing of the programs and terms in contracts, and improvement of the auditing personnel＇s comprehensive qualities.