建筑工程竣工结算审核工作浅析

Analysis of the Audit Work of Construction Project Completion Settlement

建筑工程普遍投资大、造价高,竣工结算审核时间紧、任务重,内容上既复杂烦琐又要求细致全面,并且直接关系到建设单位和施工单位的切身利益,是有效控制工程造价的关键环节。如何科学开展竣工结算审核工作是一个值得探索的课题。论文从造价咨询机构即审核方的角度出发,结合实际工作经验阐述了竣工结算审核常见问题及提高审核质量的方法。

Construction projects generally have large investment and high cost,the audit of completion settlement is time-critical and task-heavy.The content is complex and complicated and requires meticulous and comprehensive,which is directly related to the vital interests of the development unit and the construction unit,and is the key link to effectively control the project cost.How to scientifically carry out the audit work of completion settlement is a topic worth exploring.From the perspective of the audit side of the cost consulting organization,the paper elaborates the common problems of the audit of completion settlement and the methods to improve the audit quality combining with the actual working experience.