Discussion on Key Points of Settlement Review for Modern Water Conservancy Projects Based on Cost Standards
基于造价规范的现代水利工程结算审核要点探讨

摘要

水利工程建设的决算审计是整个工程建设造价管理的重要步骤也直接影响到工程建设的资金安全和投资经济效 益。目前存在合同不清、工程量计算不准、变更签证失控等问题。本文基于现行的水利工程建设造价标准为基础，详 细总结了决算审计的依据及原则并对其重点内容进行剖析：工程量及综合单价的审计。同时对合同一致性的检查、变 更签证的稽核、调价条款的审计、暂估价的审计等方面的操作方法进行了阐述，在此基础上针对完善工程全过程造价 管控、规范变更管理、加强信息化支撑、提高人员素质四个方面提出了建议措施，希望能给水利工程工程建设结算审 计工作的一些借鉴作用。 

Abstract

The final settlement audit of water conservancy project construction is an important part of cost management throughout the whole construction process, and it directly affects fund security and the economic benefits of project investment. At present, problems such as unclear contracts, inaccurate quantity calculation, and uncontrolled change orders and site visas still exist. Based on current cost standards for water conservancy project construction, this paper summarizes in detail the basis and principles of settlement audit and analyzes its key contents, including the audit of quantities and comprehensive unit prices. It also discusses operational methods for contract consistency inspection, verification of change orders and site visas, audit of price adjustment clauses, and audit of provisional estimated prices. On this basis, suggestions are proposed from four aspects: improving whole-process cost control, standardizing change management, strengthening information-based support, and enhancing personnel competence. The study aims to provide reference for settlement review and audit work in water conservancy project construction.