摘要
近年来我国的经济建设取得了长足的进步,各地的基础设施拔地而起,由于竣工结算是建筑单位和施工单位履行合同的最后一步,也是确定工程造价的依据,所以项目结算审计是确定建筑单位新增固定资产的必要条件,其直接关系到工程建筑各方主体利益。笔者根据相关工作经验,对这个问题进行了一些讨论分析,为今后建筑工程竣工结算审计提供理论参考。
In recent years, Chinese economic construction has made great progress. Infrastructure all around country has rose straight from the ground. Due to completion settlement is the last step construction units and construction units to perform the contract, also is the basis of determine the project cost, so the project settlement audit is the necessary condition of determining building units of new fixed assets, which directly related to the interests of the subject of engineering and construction parties. According to the relevant working experience, the author analyzed the problems, which provided theoretical reference for construction project completion settlement in future.
出处
《科技创新与生产力》
2014年第5期30-31,共2页
Sci-tech Innovation and Productivity
关键词
建筑工程
竣工结算
审计
architectural engineering
completion settlement
audit
