市政道路工程竣工结算审核要点及实践——以某城市快速化道路改造工程为例  

Key Points and Practices of Settlement Audit of Municipal Road Projects Upon Completion:A Case Study of an Urban Expressway Reconstruction Project

作　　者：谢宇畅 XIE Yuchang(Nanjing Forestry University,Nanjing,Jiangsu 210037,China;Yangzhou Transportation Industrial Group Co.Ltd.Yangzhou,Jiangsu 225000,China)

机构地区：[1]南京林业大学,江苏南京210037 [2]扬州市交通产业集团有限责任公司,江苏扬州225009

出　　处：《长江工程职业技术学院学报》2025年第1期73-78,共6页Journal of Changjiang Institute of Technology

基　　金：2024年江苏旅游职业学院课题“基于流程再造的新基建项目内部控制环境优化研究”(编号:JSLY202406001)。

摘　　要：结算审核是市政道路工程加强造价控制、凸显社会价值的重要手段。为探索工程造价控制的多元化路径,在分析市政道路工程可能面临的造价等风险的基础上,以城市快速化道路改造工程为例,对审核依据、工程计量、单价计取以及工程变更等要点的结算审核进行专题研究,分析各审核要点对工程造价的影响。旨在提升市政道路工程结算审核的效果和效率。Settlement audit is an important means of strengthening cost control and highlighting social value in municipal road projects.In order to explore the diversified paths of project cost control,this study takes an urban expressway reconstruction project as an example.Based on the analysis of potential cost-related risks in municipal road projects,a special study is conducted on key points of settlement audit such as audit basis,engineering measurement,unit price determination and engineering changes.The impact of each key point on project cost is analyzed.It aims to improve the effectiveness and efficiency of settlement audit of municipal road projects.

关 键 词：结算审核 工程造价 道路工程 

分 类 号：TU723.3[建筑科学—建筑技术科学]