工程总承包项目竣工结算与审计问题分析

Analysis of problems in the completion settlement and audit of engineering project contracting

工程总承包竣工结算是工程建设的最后一个环节,也是建设单位控制成本的最后一道关卡,结算金额的准确性直接关系到整个造价是否合理,结算审核是建设单位对建设工程控制造价的重要手段。随着工程总承包模式在工程领域大力推广实施,工程总承包项目竣工结算与审计存在问题也变得日益突出,通过对竣工结算存在问题的分析,为解决相关问题给出合理化建议。

Completion settlement of engineering project contracting is not only the last link of project construction,but also the last checkpoint of control cost for construction organizations.The accuracy of the settlement amount will be directly responsible for the reasonability of whole cost.Settlement audit is an important means of construction organizations to control the cost of construction projects.With the rapid development of engineering project contracting mode,the corresponding problems in completion settlement and audit become increasingly prominent.Through analyzing the problems above,some suggestions are put forward accordingly.