工程造价的预结算审核是合理确定工程造价的必要程序及重要手段。通过对预、结算进行全面、系统的检查和复核,及时纠正所存在的错误和问题,使之更加合理地确定工程造价,达到有效地控制工程造价的目的,保证项目目标管理的实现。如何才能既快又好的做好工程造价的审核,特别是预结算的审核呢?现分以下三方面详述。 The pre-settlement audit of project cost is a necessary procedure and an important means to reasonably determine the project cost. Through comprehensive and systematic examination and review of pre-settlement and settlement, it promptly corrected the existing mistakes and problems so that it could reasonably determine the project cost so as to effectively control the project cost and ensure the realization of project goal management. How to quickly and properly review the project cost, especially the audit of pre-settlement? The following three points are detailed below.