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作为建设项目造价管理控制的最后一个环节,工程竣工结算的成败决定了企业是否能够获得经济效益,更关系着施工企业的生存与发展。近年来,随着我国经济建设由猛速发展过渡到平稳快速发展,建筑行业的竞争也越来越激烈,工程承接难度增加,工程利润越来越小,施工企业面临着求生存、谋发展的难题。工程竣工结算是建设项目造价管理控制的最后一个环节,结算的成败决定了所承接工程最终是否能为企业盈利,有着“一审定终身”的意义,所以做好竣工结算工作显得尤
As the final link of construction project cost management control, the success or failure of construction completion settlement determines whether the enterprise can obtain economic benefits, but also the survival and development of construction enterprises. In recent years, with the transition from rapid development to steady and rapid economic development in our country, the competition in the construction industry is getting fiercer and harder, the difficulty of undertaking projects is increasing and the profits of projects are getting smaller and smaller. The construction enterprises are facing the challenges of survival and development problem. Project completion and settlement is the final link of the construction project cost management control, the success or failure of the settlement determines whether the project undertaken ultimately for the enterprise profit, with “a validated lifelong” significance, so the completion of the settlement work seems particularly