结算审计规定既无上位法依据,又与现行的部门规章存在一定的冲突,其执行产生了较大不利的社会效果,不仅损害合同双方当事人的利益,也难以实现自身的立法价值。结算审计出台的背景近年来,国家对公共基础设施建设及公益民生等大型项目的投入不断增多,但政府资金投入到建设项目后效益如何,各类专项建设资金是否真正用于项目建设中,有没 There is no basis for the audit of the audit settlement and the current departmental rules and regulations there is a certain conflict, the implementation of the resulting adverse social effects, not only damage the interests of both parties to the contract, but also difficult to achieve its own legislative value. Background of Settlement Audit In recent years, the state has invested heavily in large-scale projects such as public infrastructure construction and public welfare and livelihood projects. However, after the government funds have been put into construction projects, how are the benefits? All kinds of special construction funds are really used in the project construction. There are No