［摘　要]　工程量清单模式下工程结算及结算审核是一项技术性、专业性、实践性、综合性和政策性很强的工作，是工程项目管理中的重要环节。分析当前建筑行业工程结算及结算审核中存在的问题，有针对性地提出加强合同管理、规范清单编制、完善工程资料、严格计价时效等对策。

［关键词]　清单模式,竣工结算,结算审核,问题,对策

Abstract: Settlement and settlement audit under the BOQ mode is a technical, professional, practical, comprehensive, and a strong policy-oriented work, it is an important part of the project management. Analyzes the problems of clearing and settlement audit in the construction industry, finally puts forward several feasible suggestions to enhance contract management, standardizing BOQ work, improving engineering material etc.

Key words: BOQ mode; completion settlement; settlement audit; problem; countermeasure

［参考文献]

[1]尹贻林.工程造价计价与控制[M].北京：中国计划出版社，2003.

[2]GB50500-2008建设工程工程量清单计价规范.宣贯辅导教材[S].北京：中国计划出版社，2008.

建筑经济，2012（6）：45-47