建设工程项目结算是工程建设项目经济成果的实体反映，一方面可以明确建设单位、施工单位之间债权债务关系，另一方面也可以进行项目的经济评价、投资控制比较等。目前，工程的项目结算管理无序，拖而未决、算而不结等现象十分严重，建设市场的经济纠纷亦与日俱增。 一、项目结 The construction project settlement is an entity reflection of the economic results of the project construction project. On the one hand, the creditor’s rights and debt relationship between the construction unit and the construction unit can be clearly defined. On the other hand, economic evaluation and investment control comparison of the project can also be conducted. At present, the project’s project settlement management is disorderly, and the phenomenon of delays, failures, etc. is very serious. The economic disputes in the construction market are also increasing day by day. First, the project knot