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.
作者
陈红澜
CHEN Hong- Lan(Changzhou BranchofChinaConstructionBank, Changzhou 213001,China)
出处
《工程建设与设计》
2017年第21期229-231,共3页
Construction & Design for Engineering
关键词
竣工结算审核
工程审计
比较研究
examination and verification of construction project completion settlement
project audit
comparative study
