论文部分内容阅读
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。
Completion Settlement Document is a summary document that reflects all the construction costs, investment effects and financial conditions of the completed construction project from its preparation and construction to the completion and delivery of the project. It correctly verifies the value of newly added fixed assets, examines and analyzes the investment results, and establishes a sound economy The basis of responsibility system, providing important technical and economic information for the construction of the project. This paper analyzes the factors that cause deviation in project settlement, expounds the key contents of settlement audit, and puts forward several methods of settlement audit, which is the virtuous circle of good final cost control and promotion of completion settlement.