工程结算审核中存在的问题及管控措施

Problems and Control Measures in Project Settlement Audit

通过核实、对比、查证等手段来审核送审工程结算书中不符合施工合同约定以及违反有关政策性文件,及其现行的计价取费标准和工程量计算规则等,并予以纠正,是工程结算审核的主要目的。审核的主要内容主要有竣工结算的编制依据、工程量清单、施工合同以及施工合同以外其他补充性协议内容等,从而既规范又有效地控制工程造价。

The main purpose of the project settlement audit is to review the non-compliance with the construction contract and the violation of relevant policy documents in the submitted project settlement statement through verification,comparison,check and other means,as well as the current pricing and billing standards and the project quantity calculation rules,and to correct them.The main content of the audit mainly includes the basis for the preparation of the completion settlement,the bill of quantities,the construction contract and the content of other supplementary agreements other than the construction contract,so as to standardize and effectively control the project cost.