浅谈建设工程竣工结算的审核

Discussion on the Audit of Completion Settlement of Construction Projects

竣工结算作为建设项目造价管理的最后一个环节,既要防止施工单位虚报,造成建设单位的经济损失,又要尊重实际,不少算、漏算、多算,确保“量”与“价”的准确合理。文中分析了工程竣工结算的内容,结合实际工程案例,阐述了竣工结算条件、工程审核、变更条件,采取现场勘察等方式做好工程结算审核,去虚存实,以促进竣工结算的良性循环。

As the last link of the construction project cost management, the completion settlement should not only prevent the construction unit from making false reports, causing economic losses to the construction unit, but also respect the reality, with many calculations, omissions and overpayments, so as to ensure the accuracy and rationality of "quantity" and "price". This paper analyzes the content of project completion settlement, expounds the conditions of completion settlement, project audit, and change conditions with actual project cases, and adopts onthe-spot investigation and other methods to do a good job in project settlement audit, so as to eliminate the virtual reality and promote a virtuous circle of completion settlement.