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竣工结算书的编制研究

Research on the Compilation of Completion Statement
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摘要 竣工结算是结合工程施工实际发生的设计变更等这些引起工程建设费的增加或减少的因素,来编制的以表达项目工程最终造价为主要内容的经济文件。本文结合具体工程从结算存在的问题入手,通过分析结算的内容及程序、签证、索赔以及甲供材料等因素,对于如何做好竣工结算、及其之后的审查工作等问题进行了简述。 Completion of settlement is a kind of economic document to mainly present the ultimate cost of project,its formation should take into consideration the increasing or decreasing factors of construction cost caused by actual design changes in engineering construction.Combining with specific engineering and start with the problems existing in settlement,through analysis of factors such as the contents and procedure of settlement,alteration testation,claim and material supplied by Party A,the article sketches how to do well in settlement of engineering finished and the following examination work.
作者 张开莉
机构地区 禄劝审计局
出处 《工程经济》 2015年第11期56-65,共10页 ENGINEERING ECONOMY
关键词 竣工结算 签证 甲供材料 结算审核 completion settlement visa material supplied by Party A settlement auditing
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