摘要：从竣工决算审计角度，梳理建设单位在项目决策、设计、施工、竣工结算等不同阶段易出现的问题。基于问题分析，围绕高质量投资管控目标实现，有针对性地提出建设项目各阶段的投资管控策略，为相关投资主体或建设单位开展项目管理提供参考。

关键词：竣工决算；项目管理；企业管理；投资管控；过程管控

Abstract：From the perspective of final accounts audit，the paper sorts out the problems that the construction unit is prone to occur in different stages such as project decision-making，design，construction and completion settlement. Based on the analysis of problems，focusing on the realization of high-quality investment management and control objectives，the paper puts forward investment management and control strategies for each stage of the construction project，so as to provide reference for relevant investment subjects or construction units to carry out project management.

Keywords：final account of completion；project management；business management；investment control；process control

参考文献

[1] 韩会宾.建设单位工程造价全过程管控要点分析[J].建筑经济，2021（8）：52-56.

[2] 张珍兰.建设工程竣工结算的常见问题探析与建议[J].建筑经济，2020（12）：51-53.

建筑经济，2022（07）：78-84