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建筑工程预结算审核可以实现资源优化配置,有效控制工程造价,以便得到最大投资效益。而有的建设单位为了获取更大利润而对工作极不负责,导致建筑工程预结算审核严重缺乏公正性和合理性。阐述了预结算审核的方法、原则和内容,分析了建筑工程预结算审核存在的一些问题确保建设单位和施工企业的经济利益,为提高建筑工程预结算提出了相应的对策。
The pre-settlement audit of construction projects can optimize the allocation of resources and effectively control the project cost in order to get the maximum investment benefit. However, some construction units are not responsible for their work in order to obtain more profits, resulting in a serious lack of fairness and rationality in the pre-settlement examination of construction projects. The method, principle and content of the pre-settlement audit are expounded. Some problems existing in the pre-settlement audit of the construction project are analyzed. The economic benefits of the construction unit and construction enterprise are analyzed. Corresponding countermeasures are put forward to improve the pre-settlement of the construction project.