工程结算中常见经济纠纷及审计对策

Common economic problems and audit policies in project cost accounting

建设工程由于生产周期长、工序繁杂、施工环境差 ,加上建设工程特有的计价方式及军队工程建设的一些特殊性 ,不可避免地导致工程造价纠纷 ,而且多发生在工程结算阶段。及时研究和妥善处理这些纠纷显得格外重要。

The common problems occurring in the project cost accouting and the reasons caused these problems are analyzed and the audit policies to these problems are presented in the paper.