摘要
工程竣工结算审核是项目建设实施阶段工程造价控制的最终环节。为了公平公正合理地维护发承包双方的权益,规范光伏项目结算审核流程,针对发承包双方及工程造价人员在结算审核过程中需关注的重点进行简单的梳理和总结,强调各方需加强事前、事中控制,抓住审核过程中关于资料及工程价款方面的审核要点,并运用合适的审核方法,更好地完成竣工结算工作,以促进竣工结算工作的良性发展。
Project completion settlement audit is the final step of project cost control in project construction implementation stage. To fairly and reasonably safeguard the rights and interests of both contracting parties, settlement audit process of PV project is formulated, the focuses for both contractors and engineering cost personnel in the process of settlement audit are summarized. It is emphasized that all parties should strengthen the control in advance and in action, seize the main audit points during the process about the references and construction cost, and use the appropriate audit methods in order to better finish and promote the completion settlement work.
作者
臧波
ZANG Bo(Shanghai Longsheng Construction Consulting Co.,Ltd.,Shanghai 200434,China)
出处
《电力与能源》
2019年第6期748-750,共3页
Power & Energy
关键词
光伏发电
竣工结算
审核方法
PV power generation
completion settlement
audit methods
