建设工程竣工结算审核重点与方法研究

Research on Audit Key Points and Methods of Construction Project Completion Settlement

建筑工程竣工结算是工程造价控制与管理的最后环节,关系着参建各方的经济利益。在结算审核工作过程中,由于审核人员业务素质及职业素质存在差异,往往结算结果会存在差距。若相差较大,就可能存在有意压低造价或高估冒算的可能。结合此问题,论文介绍了建设工程竣工结算审核工作中的重点内容,阐述了建设工程竣工结算审核工作中的几种方法。

The completion settlement of construction project is the last link of project cost control and management, which is related to the economic interests of all parties involved in construction. In the process of settlement audit, there is often a gap in settlement results due to the difference in professional quality and professional quality of auditors. If there is a big difference, there may be the possibility of deliberately reduce cost or overestimating and calculating. Combining this problem, this paper introduces the key contents of the construction project completion settlement audit and expounds several methods of the construction project completion settlement audit.