在界定建设工程预决算审核的概念及内容的基础上,从审核依据的完整和效力、审核的关键步骤等方面分析工程预决算审核中应注意的问题,并提出相应建议。最后提出建立激励机制,对审核进行有效管理和加强工程造价管理的建议。 On the basis of defining the concept and content of the audit of construction project budget, the problems that should be paid attention to in the audit of the project budget are analyzed from the aspects of the completeness and validity of the audit basis and the key steps of the audit, and the corresponding suggestions are put forward. Finally, it puts forward some suggestions to establish the incentive mechanism, to manage the audit effectively and to strengthen the project cost management.