浅谈如何做好工程竣工结算

浅谈如何做好工程竣工结算

摘要

本文研究竣工结算在工程中的运用及结算方法，及产生争议问题时如何处理和竣工编制方法

内容、依据。

首先，阐述竣工结算在工程中的意义。竣工结算是施工企业在所承包的工程全部完工教工之后，与建设单位进行最终的价款结算。竣工结算反映该工程项目上施工企业的实际造价以及还有多少工程款要结清。通过竣工结算，施工企业可以考核实际的工程费用是降低还是超支。竣工结算是建设单位竣工决算的一个组成部分。建筑安装工程竣工结算造价加上设备购置费，勘察设计费，征地拆迁费和一切建设单位为建设这个项目中的其他全部费用，才能成为

该工程完整的竣工决算。

由于工程项目建设周期较长，在建设过程中必然会出现各式各样的施工变化，原设计方案不能得到完全的执行，这样，以设计图纸为依据的原预算也会出现不真实的部分。同时，建筑材料的市场价格标准也在随时的变动着，这些的变动直接影响工程造价，所以，必须根据施工合同的规定对合同价款或施工图预算进行调整与修正。

关键词：竣工结算、工程款支付、争议问题处理

Abstract

In this paper, the project completion and closing of the application and settlement methods, and the controversy surrounding the issue of how to deal with the content and completion of the preparation method, based on.

First, the completion settlement described the significance of the project. Settlement is the completion of construction enterprises in the contract after the project completed by faculty, and construction unit price of the final settlement.

Completion of the project on the balance sheet reflects the actual cost of construction enterprises, and how many works shall be cleared. Through the completion of clearing, construction companies can assessment is to reduce the actual cost or cost overruns. Completion of building units completed clearing a part of the accounts. Construction and installation, completion and closing cost plus equipment purchase fees, survey and design costs, land acquisition relocation fee and all construction units to build the project the full cost of the other in order to become a full completion of the project accounts.

As the project construction period is longer, in the inevitable process of building construction of various changes in the original design can not be fully implemented, so that the design drawings based on the original part of the budget will appear

untrue. Meanwhile, the market price of standard building materials are ready for change with these changes directly affect the project cost, therefore, must be based on the provisions of the construction contract or construction contract price adjustments and amendments to the budget plan.

Key word: Completion of settlement, money payment, deal with controversial issues

目录

摘要 1

Abstract 2

1 绪论 4

1.1竣工结算意义 4

2 工程竣工结算的编制方法内容以及依据 6

3 工程竣工结算中工程价款的结算 8

3.1工程款的结算方式 8

3.2工程预付款的计算与扣回 8

3.2.1预付款的一般拨付方式： 9

3.2.2预付款备料款的扣回 9

3.3工程价款的调整因素与原则 10

3.4工程的竣工价款结算 12

3.5建设单位供应材料和水电的结算 13

3.6设备、工器具费用的结算 13

4工款程的支付（计量支付） 14

5最后保证金的处理方式 16

6工程计价争议的处理 17

7我省08计价规范有关竣工结算的规定 18

参考文献 20

致谢 18