工程结算审核通常是指工程竣工验收后,由具备相应造价编审资格的人员对施工单位编制的工程结算进行全面审查和复核,最终确定工程造价的实施过程和行为。工程结算是工程造价管理与控制的最后一个环节,一定要杜绝高估、冒算、乱编乱审,从而保证准确、合理、真实地反映工程造价。通过以前的农网工程结算审核的实践证明,经审查的工程结算较编制的工程造价,其降低率在10%,甚至有的高达20%,所以竣工后的结算审核控制对造价控制起到很重要的作用。笔者根据自己多年来对农网工程造价结算审核的实际经验,就此问题谈点意见。 Project settlement audit usually refers to the completion of the project after acceptance, by the staff with the corresponding cost of construction review and preparation of the construction unit to complete a comprehensive review and review, and ultimately determine the implementation process and behavior of the project cost. Project settlement is the last link of project cost management and control. We must put an end to overvaluation, reckless calculation and arbitration to ensure accurate, reasonable and truthful reflection of project cost. Through the previous practice of settlement settlement of rural power grid project proved that the audited project settlement than the cost of the project, the reduction rate of 10%, and even some as high as 20%, so the completion of the audit audit control of the cost control played a very Important role. According to my own years of rural construction network settlement audit actual experience, talk about this issue.