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工程结算审核服务
Final Account Review Services for Construction Projects

Final Account Review
工程结算是发承包双方依据国家有关法律、法规规定和合同的约定，对合同工程实施中、终止时、已完工后的工程项目进行合同价款计算、调整和确认。竣工结算审核是由发包人或受其委托的具有相应资质的工程造价咨询单位，对承包方报送结算书的真实性、合理性、合规性进行审核。

《建筑工程施工发包与承包计价管理办法》的规定，国有资金投资建筑工程的发包方，应当委托具有相应资质的工程造价咨询企业对竣工结算文件进行审核，并在收到竣工结算文件后的约定期限内，向承包方提出由工程造价咨询企业出具的竣工结算文件审核意见。

非国有资金投资的建筑工程发包方，应当在收到竣工结算文件后的约定期限内予以答复，发包方在协商期内未与承包方协商或者经协商未能与承包方达成协议的，应当委托工程造价咨询企业进行竣工结算审核，并在协商期满后的约定期限内，向承包方提出由工程造价咨询企业出具的竣工结算文件审核意见。

Construction final accounts refer to the process whereby the Employer and Contractor, in accordance with relevant national laws, regulations, and contractual provisions, calculate, adjust, and confirm the contract sum for construction works during implementation, upon termination, or after completion of the contract works.

The review of the final account upon project completion refers to the examination conducted by the Employer, or by a qualified construction cost consultancy firm appointed by the Employer, to verify the authenticity, reasonableness, and compliance of the final account submitted by the Contractor.

The Administrative Measures for Pricing Management of Building Construction Procurement and Contracting stipulate that: For building construction projects funded by state-owned capital, the Employer shall appoint a qualified construction cost consultancy firm to review the final account documents upon completion. Within the agreed period after receipt of the final account documents, the Employer shall issue to the Contractor the review opinion on the final account documents prepared by the appointed construction cost consultancy firm.

For building construction projects funded by non-state-owned capital, the Employer shall provide a response within the agreed period after receipt of the final account documents. Where the Employer fails to negotiate with the Contractor within the consultation period, or where no agreement can be reached after negotiation, the Employer shall appoint a construction cost consultancy firm to conduct the final account review and, within the agreed period following the consultation period, issue to the Contractor the review opinion on the final account documents prepared by the appointed construction cost consultancy firm.

该项服务可实现的目标
Objectives Achievable Through This Service

我司拥有多年承担工程结算审核的经验，通过该项工作可以达到核实工程实际造价，控制建设成本，规范基建程序；通过分析工程实施过程中发生的各类变更以及所采取的对策，判断合理性、合规性、合法性，为今后的建设项目管理提供经验。

Our company has many years of experience in carrying out construction final account reviews. Through this service, we are able to verify the actual construction costs of projects, strengthen cost control, and promote compliance with proper construction management and contractual procedures. By analysing the various changes, variations, and adjustment measures arising during project implementation, we assess their reasonableness, compliance, and legality. The findings and recommendations derived from the review process also provide valuable reference and practical experience for the management and cost control of future construction projects.

我们的服务要点
Key Features of Our Services

  • 关注工程结算手续的完备性、资料内容的完整性。
  • 熟悉施工合同、招投标文件、主要材料设备采购合同等相关文件条款。
  • 检查项目范围、内容与合同约定的项目范围、内容一致性。
  • 审查变更签证凭据的真实性、有效性，核准变更工程费用。
  • 审查分部分项工程费、措施项目费、或定额直接费、措施费、规费、企业管理费、利润和税金等，是否执行合同约定或相关费用计取标准及有关规定，同时审核计取依据的时效性、相符性。
  • 审查分部分项工程项目、措施项目或其他项目工程量计算准确性、工程量计算规则与计价规范的一致性。
  • 审查分部分项综合单价、措施项目或其他项目是否执行合同约定或现行的计价原则、方法。
  • 对于工程量清单或定额缺项以及新材料、新工艺，根据施工过程中的合理消耗和市场价格，审查结算综合单价或单位估价分析表。
  • 审查索赔是否依据合同约定的处理原则、程序和方法以及索赔费用的真实性、合法性、准确性。

 

  • We focus on the completeness of settlement procedures and the integrity of supporting documentation for the final account of construction projects. 
  • We are fully familiar with construction contracts, tender documents, and key terms of procurement contracts for major materials and equipment. 
  • We verify the consistency between the project scope and content and those defined in the contract agreement. 
  • We review the authenticity and validity of variation orders and site instructions, and verify and confirm the associated variation costs. 
  • We examine whether the costs of measured work items, preliminaries and temporary works, or directly measured rates, overheads, statutory fees, corporate management fees, profit, and taxes have been calculated in accordance with the contract terms or applicable pricing standards and regulations, including the timeliness and compliance of the valuation basis.
  • We check the accuracy of quantity calculations for measured work items, preliminaries, and other items, ensuring consistency with applicable measurement rules and valuation standards. 
  • We review whether composite unit rates for measured work items, preliminaries, or other items comply with contractual agreements or prevailing pricing principles and methods. 
  • For items not included in the Bill of Quantities or standard schedules, as well as for new materials and new construction methods, we assess the composite unit rates or unit price analyses based on reasonable consumption levels during construction and prevailing market prices. 
  • We review claims to ensure they comply with contractual procedures, principles, and methods, and verify the authenticity, legality, and accuracy of claimed costs.