摘要：结算审查既是造价问题，也是法律问题。在进行结算审查的计量、计价工作之前，首先要判断结算依据的有效性。依据大量结算审查案例，列举五类典型的结算依据争议，并从法律风险防范的角度予以解析。
关键词：建设工程；结算依据；工程造价；法律风险
Abstract：Settlement auditing is not only a cost problem，but also a legal problem. Before the measurement and valuation for settlement auditing，it must first judge the validity of settlement basis. Based on a large number of settlement review cases，the paper lists five typical types of settlement dispute，and analyzes the dispute from the perspective of legal risk prevention.
Keywords：construction project；settlement basis；cost engineering；legal risk
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工程经济，2017（05）：05-09