摘要：在总结地铁工程竣工结算审计的特点和难点的基础上，分析目前北京地铁竣工结算审计面临的拆改移工程造价高、审计时间滞后、施工现场灭失、资料记载信息欠完整、历史遗留问题等难点。提出解决现有问题的相关应对措施，为今后地铁工程竣工结算审计方式方法提供参考。
关键词：地铁工程；竣工结算；审计；应对措施
Abstract：On the basis of summarizing the characteristics and difficulties of completion settlement audit of metro projects，this paper analyzes current problems in settlement audit for subway construction in Beijing，such as the high cost of the demolition and relocation project，the lag of audit time，the loss of construction site，the incomplete information recorded in the data，and the historical legacy. Then proposes solutions and suggestions for existing problems，so as to provide reference for the audit methods of metro project completion settlement in the future.
Keywords：subway construction；completion settlement；audit；countermeasure
建筑经济，2020（09）：64-66