摘要：工程竣工结算审核时，往往出现诸多争议，如签证、变更、合同争议等，争议的解决应以施工承包合同为基础，以施工所发生的实物为依据，按照国家、地方的相关法律法规的规定，双方共同达成一致结果。本文以某隧道工程结算审核中出现的争议事项，即赶工措施费、桩基砼超灌增加费和主材价差调整费等问题，在施工合同和招标文件范围内，依据项目实际情况，结合当地主管部门意见，给出解决争议问题的结论。

关键词：结算审核；争议；隧道工程；合同

Abstract：There are often many disputes in the auditing of project completion settlement，such as visa disputes，alteration disputes and contract disputes. The resolution of disputes should be based on the construction contract，on the substance of the construction，in accordance with the relevant laws and regulations of the state and local governments，the two sides reach an agreement. In this paper，taking into the disputes problem of a tunnel project completion settlement，such as the cost of rush-up measures，the cost of increasing the overfilling of pile foundation concrete and the cost of adjusting the price difference of main materials，according to the actual situation of the project and the opinions of local competent authorities，the author gives the conclusion of resolving the disputes in the scope of construction contract and tender documents.

Keywords：settlement audit；disputes；tunnel project；contract

工程经济，2019（8）：54-56