| In recent years, with the flourish development of our country's economic, the basic constructive project items and the items of enterprises' technical reforms have been increased. Especially after we joined the WTO, we took on more and more international project items. But there are still so many problems in the balance of accounts audits. It causes audits can't truly reflect the actual cost of the project. So lots of investments are wasted at home while the project items that contract for outward, our enterprises even can't benefit from them, our country or enterprises are hitted by the great financial losses. Therefore, making a good job of the completed final estimate is good at deferring our country's economic benefits. It does great help for reinforcing the management of project construction. It is the important link of increasing investment returns. And it has the important methods of helping enterprise to reduce losses, realizing the anticipated profit, or enhancing the competitive abilities.The paper focuses on several aspects especially aims at the current background. It discourses the methods of accomplishing the domestic and foreign projects. It contains the extremely effective skills and it has suitable value to the related project constructive staffs. It mainly includes the following content:In view of the project audit's present situation of our country it leads in the paper's theme. Through the establishment of audit theory system it points out that the audit theory is the foundation of audit practice. And the completeness of the audit theory is the link of audit practice. It introduces the definition of completed final estimate and audits in details. It clearly tells about the significance of project completion settlement audit in the fixed asset investment. Through the introduction of overseas project construction cost and settlement method, it induces the differences of oversea completed settlement audit and our country's. It studies the related questions about international project contract settlement. This helps us reduce loses when we contract the international projects. It mainly studies that under the current form does well in the method and the skills of the mainly several kinds of types about the project completion settlement audits. And it emphasizes the vital significance of grasping these skills. In view of project construction cost's future development direction it discusses that under the FIDIC condition of contract and under the list mode of quantities how to do well in the methods of construction cost's audit.Finally, the paper stresses that each project all has its own characteristic. And receives many factors' influence even receives the restriction like local environment, policy, culture and so on. Therefore does well in the project completion settlement audit is a synthesis but complex work, it needs us to study and summary in the practice. |
