[摘　要]　在界定建设工程预决算审核的概念及内容的基础上，从审核依据的完整和效力、审核的关键步骤等方面分析工程预决算审核中应注意的问题，并提出相应建议。最后提出建立激励机制，对审核进行有效管理和加强工程造价管理的建议。

[关键词]　建设工程,预决算审核,依据,激励机制

Abstract: Based on the concept and content of engineering budget and final account examination, analyzes the problems that claims attention in engineering budget and final account examination from the aspects of integrity and validity of examination basis, key steps of examination, then proposes the corresponding suggestions. Finally, suggests to establish prompting mechanism, which will help to manage effectively and strengthen the cost management.

Key words: construction project; budget and final account examination; basis; prompting mechanism

建筑经济，2012（1）：23-25