浅谈工程竣工结算审核的复核管理  

Review Management of Project Completion Settlement Audit

作　　者：林思宇 Lin Siyu(Zhongkexin engineering cost consulting(Beijing)Co.Ltd.,Beijing 100080,China)

机构地区：[1]中科信工程造价咨询(北京)有限责任公司,北京100080

出　　处：《工程造价管理》2025年第1期76-80,共5页Engineering Cost Management

摘　　要：随着计算机管理和通讯技术的快速发展和应用,各部门各行业对投资管理越来越精细,占投资比例相对较大的建安工程的造价必然成为各部门管理的重点。由于部分工程造价咨询企业以牺牲成果质量换取效益、审核人员受合同当事人人为因素干扰丢弃公平公正立场导致工程竣工结算审核成果质量下降、审核人员工作心态和业务素质的不稳定引发工程竣工结算审核成果的质量问题等,因此工程造价咨询企业有必要加强工程竣工结算审核的复核。分析复核工作实践案例涉及工程量问题、综合单价问题、定额选用问题、重复计费问题、人材调差问题、费率计取问题、总价优惠下浮等问题,指出工程竣工结算审核复核工作的重要意义。建安工程本身的复杂性导致了工程竣工结算审核复核工作的高难度性,为做好复核工作建议工程造价咨询企业采取建立复核制度、配备合理人员、创新复核方法等措施。文章可为类似工程竣工结算审核复核工作提供参考。With the rapid development and applicatio n of computer management and communication technology,the investment management of various sectors and industries is becoming more and more refined.The cost of construction and installation projects,which account for a relatively large proportion of investment,will inevitably become the focus of the management of various sectors.Because the project cost consulting enterprises sacrifice achievement quality for benefit,the auditors are interfered by the contract parties,which leads to the unfairness and impartiality of the project completion settlement audit,the instability of the auditors' working mentality and professional quality,which leads to the instability of the quality of the project completion settlement audit,etc.,so the project cost consulting enterprises to strengthen the project completion settlement review of audit.The practice cases of review work involve the problems of engineering quantity,comprehensive unit price,quota selection,repeated billing,price adjustment of labor and materials,rate calculation,discount of total price,etc.,which fully proves the important significance of the review work of project completion settlement.The complexity of the construction and installation project itself leads to the high difficulty in the review of the project completion settlement.Only by establishing the review system,reasonably allocating personnel,innovating the review method,can the project cost consulting enterprises do a good job in the review of the project completion settlement review.

关 键 词：建安工程 结算审核 复核管理 

分 类 号：TU-9[建筑科学]