从三个层面分析黑白合同中实质性内容变更,然后从司法实践的角度对工程施工领域黑白合同的结算问题进行研究。结果表明,要区别对待黑白合同的结算规则,对于标时型、标后型黑白合同应以备案的白合同作为结算依据,而标前型黑白合同则以当事人实际履行的合同结算较为合理。 This paper analyzes the substantive content changes in the black and white contract from three aspects, and then studies the settlement of the black and white contract in the field of construction from the perspective of judicial practice. The results show that to distinguish between the settlement rules of black and white contracts, the white contract should be the basis of settlement for the standard and post-contract black and white contracts, whereas the contract of standard black and white contracts should be settled based on the contract actually executed by the parties.