| 建筑工程竣工结算的审核 |
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| 引用本文： | 阳凌青. 建筑工程竣工结算的审核[J]. 淮南职业技术学院学报, 2004, 4(2): 52-54 |
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| 作者姓名： | 阳凌青 |
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| 作者单位： | 淮南矿业集团审计处,安徽,淮南,232001 |
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| 摘 要： | 建筑工程的竣工结算，直接涉及到承包方的经济效益和业主的投资效益，在工程竣工结算审核中必须慎重，首先从工程量上严格把好第一道关口，其次查实定额子目的选用、定额费率标准、材料价差的调整是否正确，真正做到客观公正、合理合法、准确无误。
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| 关 键 词： | 建筑工程 竣工结算 审核 |
| 文章编号： | 1671-4733(2004)02-0052-03 |
| 修稿时间： | 2004-04-09 |
Examining and Verifying Completion Settlement in Architectural Engineering |
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| YANG Ling-qing. Examining and Verifying Completion Settlement in Architectural Engineering[J]. Journal of Huainan Vocational & Technical College, 2004, 4(2): 52-54 |
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| Authors: | YANG Ling-qing |
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| Abstract: | Completion settlement in architectural engineering directly touches upon economic benefits of contractors and income from investment of proprietors. We must be prudent when we examine and verify completion settlement. We should guard the first pass in engineering capacity; next, we should make sure that quota is up to the standard, and the adjustment of price difference of materials are right. We must be objective, fair, reasonable, legal and accurate. |
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| Keywords: | architectural engineering completion settlement auditing |
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