摘要：基于建设单位角度，研究影响工程预结算编制质量的因素，从做好前期准备工作、提高造价管理人员综合素质、强化图纸管理、把握预结算审核要点等方面提出建设单位提升工程预结算审核质量的对策。
关键词：建设单位；工程预结算审核；对策
Abstract：This paper studies the factors that affect the quality of the project’s budget and settlement compilation from the perspective of the construction company. Proposes the countermeasure to improve the quality of the project’s budget and settlement audit from the aspects of making initial preparations，enhancing the comprehensive qualities of cost management staffs，strengthening engineering drawing management and grasping
the key points of the budget and settlement audit.
Keywords：construction unit；engineering budget and settlement audit；countermeasure
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