随着经济的发展和社会的进步,建筑行业也迎来了蓬勃发展的新阶段,由于建筑工程施工的特点主要是周期长、投资规模较大,因此,建筑超支问题也逐渐凸现出来,从而对企业的经济效益造成一定的影响,那么为了保证建筑企业的经济效益,提升资金的合理利用率,必须严格控制好成本的投入,做好建筑工程造价预结算审核工作。基于此,本文针对建筑工程造价预结算审核工作要点进行分析和探讨,以供参考和借鉴。 With the economic development and social progress, the construction industry has also ushered in a new phase of vigorous development. Due to the characteristics of construction projects are mainly long cycle, large-scale investment, therefore, the issue of building overruns also gradually emerged, so that Therefore, in order to ensure the economic benefits of construction enterprises and enhance the rational utilization of funds, we must strictly control the input of costs and do the pre-settlement audit of the construction cost. Based on this, this article analyzes and discusses the main points of pre-settlement audit of construction cost for reference and reference.