CAJ | 학술논문

对国家财政投资建设工程承包合同工程决算价款的审计是保障国家财政支出合理性的重要制度。这一制度宜放在合同自由与限制理论视野中进行评析。该制度是合同自由的当然内容。相关规范可循“违反法律、行政法规强制性规定的合同无效”或公序良俗原则影响合同的效力，并应视为合同的法定默示条款，限制合同约定的自由并填补合同约定的不足。据此，最高人民法院关于该问题的相关意见有进行修正的必要。
대국가재정투자건설공정승포합동공정결산개관적심계시보장국가재정지출합이성적중요제도。저일제도의방재합동자유여한제이론시야중진행평석。해제도시합동자유적당연내용。상관규범가순“위반법률、행정법규강제성규정적합동무효”혹공서량속원칙영향합동적효력，병응시위합동적법정묵시조관，한제합동약정적자유병전보합동약정적불족。거차，최고인민법원관우해문제적상관의견유진행수정적필요。
In order to insure the reasonability of revenue paying, it is a vital important institution to audit the final accounts of the project and it is appropriate to be analyzed in the dimension of the contracting theory which refers to the freedom and restriction. In the author＇s opinion, the institution is the necessary components of contracting freedom principle. The relating provisions shall affect the contract effect according to the principles which are called ＂a contract violating the compulsory provisions of the laws and administrative regulations shall be null＂ or ＂ the public order and favorable custom＂ , and shall be regarded as the legally hidden provisions which function as restricting the contracting freedom and also filling up the inadequacy of contracting terms. As the consequence, it is necessary for the super court of the people to modify the relating opinion and interpretation.