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随着国家经济的不断发展与进步,我国的各个行业均步入了发展的繁荣期,建筑行业也不例外,由于建筑行业对我国经济有着重要的作用,因此要对我国建筑行业的发展予以高度重视。近些年来,随着城镇化进程的加快,我国建筑行业发展极为迅速,但是伴随着这种快速的发展,也出现了很多问题需要得到进一步的解决,其中建筑工程造价管理与控制工作中的工程造价预结算审核是一项重要内容,对于审核中的要点需要得到进一步的探索,以提升建筑行业的造价预结算水平。本文主要阐述建筑工程造价预结算审核工作的基本概念,在此基础上进行相应的预结算审核要点的探析,希望能够为提高我国建筑工程造价预结算审核水平提供一定的参考。
With the continuous development and progress of the national economy, all industries in our country have entered a period of development and prosperity. The construction industry is no exception. As the construction industry plays an important role in the economy of our country, we should take a high degree in the development of China’s construction industry Pay attention. In recent years, with the acceleration of the process of urbanization, the construction industry in our country develops very rapidly, but along with this rapid development, many problems also need to be solved further, among which construction engineering cost management and control engineering Cost pre-settlement audit is an important part of the audit points need to be further explored to enhance the pre-settlement cost of the construction industry. This paper mainly expounds the basic concept of pre-settlement audit of construction project cost, on the basis of which the corresponding pre-audit review points are analyzed, hoping to provide some reference for improving the pre-settlement audit level of construction cost in China.