审计结论作为工程结算依据的风险分析  

Risk Analysis of Clearing Engineering Settlement Based on Audit Findings

作　　者：宋宗宇[1] 

机构地区：[1]重庆大学建筑法研究所,重庆400045

出　　处：《建筑经济》2009年第4期84-86,共3页Construction Economy

基　　金：重庆市高等学校优秀中青年骨干教师资助计划项目(YJ200502)

摘　　要：审计机关有权对政府投资和以政府投资为主的建设项目进行审计监督,但是审计结论对承包人并不当然具有法律约束力,工程结算仍然应当以合同约定为依据。此种风险是由于对审计监督权存在不同认识、混淆不同性质法律关系以及工程价款结算技术复杂造成的。应当通过审计机关对工程变更给予充分理解,当事人合理确定工程造价和做好结算审核工作来加强风险控制。Audit institutions have the audit supervision of construction projects invested by government and government mainly, but the final accounts of completion is not necessarily legally binding on the contractor, however, engineering settlement should be on the basis of the agreement of contract. That different understanding of audit supervision, confusion of different types of legal relations and technical complexity of the project clearing price results in such risk. Audit organs should give full faith and credit to engineering change, and the parties should determine a reasonable cost and do a good job in auditing work in settlement of construction engineering to enhance risk control.

关 键 词：工程结算 竣工决算 审计结论 合同约定 损失预防 

分 类 号：F407.9[经济管理—产业经济]