［摘　要]　工程结算直接关系到建设单位与施工单位的经济利益，出于自身利益考虑，双方在工程结算环节容易产生分岐、引发纠纷。本文在分析其原因的基础上，提出了减少纠纷的预防措施，以及为解决工程造价纠纷应在进行结算审核时把握的一些要点。

［关键词]　工程结算,纠纷预防,审核

Abstract: Project settlement is directly related to the economic benefits of owner and contractor. But for their own interests, it is easy to cause some divergences and disputes between both sides. Based on analyzing its reason, proposes some preventive measures to reduce disputes, and summaries some key points in settlement audit in order to solve the cost dispute.

Key words: project settlement; dispute prevention; audit

建筑经济，2012（2）：42-43