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工程结算是指工程项目实施过程中,根据承包工程合同的有关规定和按照工程进度计划实际完成的阶段工作量,依据合同中的单价或编制合同价时采用的有关定额、基础单价、费率标准等来编制的已完工程结算表,报经监理工程师签认,再由业主签认后支付给承包商工程款的全过程。工程项目的结算,对于承包商及时取得流动资金、加速资金周转、保证工程施工正常进行、缩短工期,使承包商取得应得利益,都具有非常重要的意义。随着社会主义市场经济的建立发展和逐步完善,在工程结算中应树立以下新观念,以提高企业的经济效益。
Project settlement refers to the project implementation process, according to the relevant provisions of the contract contract and the progress of the project in accordance with the actual completion of the stage workload, according to the contract price or the preparation of the contract price used in the quota, the basic unit price, the standard rate Etc. to prepare the finished project settlement statement, reported to the supervision engineer signed, and then signed by the owner after payment to the contractor project payment of the entire process. The settlement of construction projects is of great significance to the contractors to obtain liquidity in time, speed up the flow of funds, ensure the normal construction works, shorten the construction period and enable the contractors to obtain due benefits. With the establishment, development and gradual improvement of the socialist market economy, the following new concepts should be established in engineering settlement so as to enhance the economic efficiency of enterprises.