工程项目竣工结算审计常见问题探讨

Discussion on Common Problems of Project Completion Settlement Audit

对于工程项目竣工结算来说,其是施工与建设单位针对工程价款中的工程量、施工产值、预算成本等进行有效审核的关键经济行为,通过对工程竣工结算中建设投资费用的有效管控,可为工程项目实现投资预期管理目标,是项目资金管理的主体。基于此,以文献对比法和理论分析法就工程项目竣工结算审计过程中存在的主要问题进行分析,针对性地提出竣工结算审计优化的具体措施,供参考。

For the project completion settlement,it is the key economic behavior of the construction and construction unit to effectively review the project quantity,construction output value and budget cost in the project price.Through the effective control of the construction investment cost in the project completion settlement,the expected investment management target for the project is the main body of the project fund management.Based on this,the literature comparison and theoretical analysis method analyze the main problems in the completion settlement audit of the project,and optimize the completion settlement audit for reference.