摘要：从三个层面分析黑白合同中实质性内容变更，然后从司法实践的角度对工程施工领域黑白合同的结算问题进行研究。结果表明，要区别对待黑白合同的结算规则，对于标时型、标后型黑白合同应以备案的白合同作为结算依据，而标前型黑白合同则以当事人实际履行的合同结算较为合理。

关键词：建设工程；黑白合同；实质性变更；合同结算

Abstract：This paper analyzes the substantial content change of the black and white contract from three levels，and then from the perspective of judicial practice，studies the settlement problems of the black and white contract in construction field. The result shows that the settlement rules of black and white contract should be treated differently. For the black and white contract signed at the same time or signed after，the settlement should take the white contract for the record as the basis. For the black and white contract signed before，the settlement based on actual performance of contract is reasonable.

Keywords：construction project；black and white contract；substantial change；contract settlement

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