近年来,许多地方出台规定,要求以审计结果作为政府投资建设项目竣工结算的依据。通过对比司法意见与地方立法的差异,分析典型案例,分析审计的目的、审计与合同不同的法律关系、这一做法对招标制度带来的不利影响以及在实践中的其他问题,得出不能以审计结果作为工程结算依据的结论。 In recent years, many localities have promulgated regulations that require auditing results to be used as the basis for completing the settlement of projects invested by the government. By comparing the differences between judicial opinion and local legislation, analyzing typical cases, analyzing the purpose of auditing, auditing different legal relations with contracts, the negative influence of this procedure on the bidding system and other problems in practice, Audit results as the basis for the settlement of the project.