经审查的工程竣工结算是项目业主与施工企业办理工程价款结算的依据,是核定建设项目最终工程造价的依据,也是建设项目竣工验收后编制竣工决算和核定新增固定资产价值的依据。本文从影响结算审核的三个主要方面阐述了怎样做好工程竣工结算审核工作。 The audited project completion and settlement is the basis for the project owner and construction enterprise to settle the settlement price of the project. It is the basis for verifying the final project cost of the construction project and also the basis for compiling the final accounts and verifying the value of newly added fixed assets after the completion of the construction project. This article elaborates on how to do a good job of project completion and settlement audit from the three main aspects affecting the settlement audit.