浅论建筑工程竣工结算.docVIP

浅论建筑工程竣工结算 ［ ］随着我国社会主义市场经济体制的不断发展及加入世贸组织，我国的国民经济与 世界经济的联系越来越紧密，工程经济已经成为我国经济体系屮一个非常重要的组成部分， 而工程竣工结算在丄程经济中占据着重耍位置。 建设工程竣工结算是指施工企业按照合同规定的内容全部完成所承包的工程，经验收质 量合格并符合合同要求后，向发包单位进行的最终工程价款结算。 建设工程竣工结算不仅是核定工程造价的依据,而且核定新增固定资产的依据,更是承包 商最终利益的体现。为此，竣工结算涉及到了业主、承包商双方的经济利益，势必双方都会以 法律为准绳、合同为依据、定额为基础、事实为根据，据理力争，从而不可避免地产生分歧纠 纷。 ［关键字］造价控制审核定额工程量 On completion of the project settlementAbstract [Abstract] As China’s socialist market economic system continued to develop and join the World Trade Organization，China’s national economy and the world ever closer economic ties, engineering economy has become Chinas economic system a very important part of the project completion Clearing engineering economy occupies an important position。 Settlement construction is completed the construction business in accordance with the contents of the contract by the contracting of projects completed, and accepted quality standards and meet the contract requirements, the contracting unit price of the final project settlement. Completion of settlement construction is not only the basis for the approved project cost, but also the basis for the approved additional fixed assets, is the embodiment of the ultimate benefit of the contractor. To this end，the completion settlement involving owners，contractors, economic interests of both sides，both sides are bound by law as the criterion, the contract is based on a fixed basis of the facts，argue, inevitably produce differences in dispute. [Key word] Cost control Audit Fixed Quantities 弓I 弓I W TOC \o 1-5 \h \z HYPERLINK \l bookmark4 \o Current Document \h 一、 工程竣工结算介绍 1 HYPERLINK \l bookmark5 \o Current Document \h 二、 工程竣工结算常用方法 2 HYPERLINK \l bookmark6 \o Current Document \h （一） 全面审计法 2 HYPERLINK \l bookmark7 \o Current Document \h （二） 重点审核法 2 HYPERLINK \l bookmark8 \o Current Document \h （三） 对比审核法 3 （四） 分组审査发 3 HYPERLINK \l bookmark10 \o Current Document \h （五） 筛选法 2 三、 如何控制工程竣工结算的造价 4 HYPERLINK \l bookmark12 \o Current Document \h （一） 提高造价管理人员素质 4 HYPERLINK