工程项目竣工结算审计问题及对策分析

Analysis of Problems and Countermeasures of Engineering Project Completion Settlement Audit

在社会经济进一步发展、审计手段进一步优化的基础上,建设施工单位为了更好地推动自身的发展,便需要整体提升建筑工程的造价管理水平。,其中竣工结算作为工程建设审计的重要环节,直接关系到工程的完工及利润结算,需着重进行关注。本文以此为背景,就工程项目竣工结算方面的审计问题展开分析,在综合探析施工合同、工程变更及签证等各项问题的基础上,针对性提出解决举措,希望能够为工程项目的结算审计优化提供一定的参考。

On the basis of the further development of social economy and the further optimization of audit methods,in order to better promote their own development,construction units need to comprehensively improve the cost management level of construction projects,among which completion settlement,as an important part of project construction audit,is directly related to the project completion and profit settlement,and needs to be concerned closely.Based on this background,this paper analyzes the audit problems in the completion settlement of engineering projects,and proposes targeted solutions on the basis of comprehensive analysis of various problems such as construction contracts,engineering changes and certificate issuance,hoping to provide certain reference for the optimization of the settlement audit of engineering projects.