摘要：竣工结算是确定建设项目工程造价的重要环节。经财政投资评审机构评审的竣工结算是工程尾款拨付的重要依据。在竣工结算环节，财政投资评审机构、建设单位、施工单位会产生许多纷争，这些纷争具有多样性和不确定性，对竣工结算的质效有很大的影响。本文以广州空港经济区政府投资项目为研究对象，通过案例分析、专家访谈、构建DEMATEL模型等方法，对政府投资项目竣工结算争议诱发因素进行识别和分析，得出诱发争议的关键因素。针对关键影响因素，基于建设单位视角，提出减少竣工结算争议发生的建议，以期为顺利推进竣工结算、提高竣工结算质效提供参考。

关键词：政府投资项目；竣工结算；争议诱发因素

Abstract：Completion settlement is an important step in determining the cost of construction projects. The completion settlement reviewed by the financial investment evaluation agency is an important basis for the final payment of the project. In the final settlement process，there will be many disputes among the financial investment evaluation institutions，construction units，and construction companies，which are diverse and uncertain，and have a significant impact on the quality and efficiency of final settlement. This article takes the government investment project in Guangzhou Airport Economic Zone as the research object. Through case analysis，expert interviews，and the construction of a DEMATEL model，the factors that trigger disputes in the completion settlement of government investment projects are identified and analyzed，and the key factors that trigger disputes are identified. Based on the perspective of the construction unit，suggestions are proposed to reduce the occurrence of completion settlement disputes in response to key influencing factors，in order to smoothly promote completion settlement and improve the quality and efficiency of completion settlement.

Keywords：government investment projects；completion settlement；dispute inducing factors

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