[摘　要]　分析现行结算审计存在的不足，结合实践经验，指出在项目建设过程中及时对各阶段进行跟踪审计是解决结算审计不足的有效途径。
[关键词]　结算审计,成本控制,跟踪审计
Abstract: This paper analyzes the deficiencies of final audit, according to practice experience, points out the project track audit is an effective way to solve this problem.
Key words: final audit; cost control; track audit
建筑经济，2010（6）：72-74