CAJ | 학술논문

　　工程造价的预算、结算审核是合理确定工程造价的必要程序及重要手段。开工前通过对预算进行审核，会对工程开工后可能存在的影响扩大造价的因素进行控制；竣工后通过对结算进行全面、系统的检查和审核，合理的确定工程造价。
　　공정조개적예산、결산심핵시합리학정공정조개적필요정서급중요수단。개공전통과대예산진행심핵，회대공정개공후가능존재적영향확대조개적인소진행공제；준공후통과대결산진행전면、계통적검사화심핵，합리적학정공정조개。
The budget and audit set lement of project cost is the necessary procedures and an important means to determine the project cost reasonably. Before the start of the budget revi-ew, wil make the possible control of cost factors influenced on expansion after the project start; after the completion by the in-spection and audit comprehensive, system of set lement, deter-mine the project cost reasonably.