[摘　要]　引入DRB理论方法，探讨工程竣工结算造价审核模式的改进与创新。为避免结算时间的拖延和多次审核的重复劳动，建设单位、施工单位共同选定专业造价咨询公司完成审核工作，确定工程竣工结算造价，体现造价咨询公司独立、公平、客观、公正的优势，更有效地解决竣工结算争议。

[关键词]　结算审核,争议,DRB

Abstract: Based on Dispute Review Board theory, the paper analyses the improvement and innovation of settlement and auditing pattern for finished project. In order to avoid the settlement time delay and repetitive audit work, the professional cost-consult company which is selected by construction unit and construction company, carries on auditing of finished project. The special cost-consult company can guarantee independence, equity, impersonality and right in order to solve the settlement disputes of finished project.

Key words: settlement auditing; dispute; DRB

[参考文献]

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[3]北京仲裁委员会.争议评审小组（DRB）争端解决方式培训[M].北京：中国法制出版社，2008.

[4]佘健明.工程造价咨询概论[M].北京：中国计划出版社，2008：274-276.

建筑经济，2011（3）43-46