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随着我国经济社会的飞速发展,建筑施工领域迎来发展的新时期。在新的时代背景下,确定工程造价是施工单位开展工作的关键环节,而预结算审核工作是确定工程造价的前提性工作。文章围绕预结算审核的意义而展开,对审核的原则、方法和范围进行介绍,对目前审计工作存在的问题进行总结归纳。
With the rapid economic and social development in our country, the construction construction field usher in a new era of development. In the new era background, determining the project cost is the key link for the construction unit to carry out the work, while the pre-settlement audit is a precondition to determine the project cost. The article focuses on the significance of pre-audit and introduces the principles, methods and scope of the audit, and summarizes the existing problems in the audit.