工程审计与竣工结算审核之比较研究  

Comparative Study of Project Audit and Examination and Verification of Construction Project Completion Settlement

作　　者：陈红澜[1] CHEN Hong- Lan(Changzhou BranchofChinaConstructionBank, Changzhou 213001,China)

机构地区：[1]中国建设银行常州分行,江苏常州213001

出　　处：《工程建设与设计》2017年第21期229-231,共3页Construction & Design for Engineering

摘　　要：在对工程审计和竣工结算审核基本概念进行梳理的基础上,重点从行为主体、行为客体、工作目的、工作内容和法律效力5个方面,对工程审计和竣工结算审核进行比较研究,阐明两者在理论和实践上的区别与联系。Based on theoretical analysis of project audit and examination and verification of construction project completion settlement, comparative study is carried out between the two in 5 aspects： the subject, object, purpose, work contents and legal effects, which expounds the difference and common points between the two in theory and practice.

关 键 词：竣工结算审核 工程审计 比较研究 

分 类 号：TU723.32[建筑科学—建筑技术科学]