[摘　要]　审计机关有权对政府投资和以政府投资为主的建设项目进行审计监督，但是审计结论对承包人并不当然具有法律约束力，工程结算仍然应当以合同约定为依据。此种风险是由于对审计监督权存在不同认识、混淆不同性质法律关系以及工程价款结算技术复杂造成的。应当通过审计机关对工程变更给予充分理解，当事人合理确定工程造价和做好结算审核工作来加强风险控制。

[关键词]　工程结算；竣工决算；审计结论；合同约定；损失预防

Abstract: Audit institutions have the audit supervision of construction projects invested by government and government mainly, but the final accounts of completion is not necessarily legally binding on the contractor, however, engineering settlement should be on the basis of the agreement of contract. That different understanding of audit supervision, confusion of different types of legal relations and technical complexity of the project clearing price results in such risk. Audit organs should give full faith and credit to engineering change, and the parties should determine a reasonable cost and do a good job in auditing work in settlement of construction engineering to enhance risk control.

Key words: engineering settlement; final accounts of completion; audit findings; agreement of contract; loss prevention

建筑经济，2009（4）：84-86