随着国民经济的发展,工程项目的建设日益增多,不论是国有投资项目还是民营投资项目,在其控制成本及成本核算过成中都离不开竣工结算工作,故工程成本的核算与工程竣工结算审核工作的重要性也更加被重视。本文结合多年从事建筑施工及竣工决算工作的经历就工程竣工结算审核工作中把握的要点及存在的难点进行论述。 With the development of the national economy, the construction of engineering projects is increasing day by day. Whether it is a state-owned investment project or a privately-owned investment project, completion and settlement work can not be separated from control costs and cost accounting. Therefore, engineering cost accounting and project completion The importance of billing audit is also more attention. This article combines many years engaged in construction and final accounts of the work experience on completion of the project settlement audit to grasp the points and existing difficulties are discussed.