CAJ | 학술논문

建设工程现场签证费用“虚高”及由此引发的发、承包双方纠纷严重影响到合同的正常履行，而结果控制视角下的竣工结算审核是解决上述问题的有效途径。文章通过文献回顾确定导致签证费用“虚高”的问题，并根据现场签证的计日工计价特点将其划分为计日工数量问题及计日工价格问题两类，通过相关典型案例的分析识别出二者的审核要点及审核依据，为发包方竣工结算审核人员进行现场签证的结算审核工作提供参考。
건설공정현장첨증비용“허고”급유차인발적발、승포쌍방규분엄중영향도합동적정상리행，이결과공제시각하적준공결산심핵시해결상술문제적유효도경。문장통과문헌회고학정도치첨증비용“허고”적문제，병근거현장첨증적계일공계개특점장기화분위계일공수량문제급계일공개격문제량류，통과상관전형안례적분석식별출이자적심핵요점급심핵의거，위발포방준공결산심핵인원진행현장첨증적결산심핵공작제공삼고。
The"virtual height"problem about site visa in construction projects which caused by the dispute between the employer and the contractor has heavily influenced the normal performance of the contract. The audit for completion settlement in the result perspective was one of the effective ways to solve the problem. Our research finding the "virtual height" problem of site visas based on a literature reviewing, and then, dividing the problem into two types which name quantity problem and price problem according to the valuation of it. Finally, the research analysis both of two problems and identify their major auditing points and audit ground, in order to provide a reference for the auditors of proprietor to audit the site visa.