议工程竣工结算的审核工作

竣工结算文件是综合反映竣工工程项目从筹建开始到项目竣工交付使用为止的全部建设费用、投资效果和财务情况的总结性文件,是正确核定新增固定资产价值,考核分析投资效果,建立健全经济责任制的依据,为工程建设提供重要的技术及经济方面的基础资料。文章分析了工程结算产生偏差的因素,阐述了结算审核的重点内容,并提出几种结算审核的方法,为工程造价控制把好最后一关,促进竣工结算工作的良性循环。

On the Verification of Project Completion Settlement

Completion settlement file is a kind of summary file that comprehensively reflect construction cost,investment result and finance from the preparation of the project to the completion.It also serves as the basis for verifying newly-added value of fixed assets,evaluating and analyzing investment result as well as improve economic responsibility system,providing fundamentals for project construction financially and economically.This article analyses factors that results in errors of completion settlement,elaborates on the key parts of verification and puts forward methods of settlement verification so as to better control engineering cost and promote the virtuous circle of completion settlement.