工程造价的管理与控制不能够只局限于在预结算的编制与审核之中,应当扩展到工程造价的全过程造价管理与控制,尤其应该将重点转移到投资决策、设计、招投标、合同签订等前期阶段的工程造价的管理与控制上来,以实现最理想的工程项目管理。 Project cost management and control can not be limited to the preparation and audit of pre-settlement, it should be extended to the whole process of project cost management and control, in particular, should focus on investment decision-making, design, bidding, contract signing Such as the early stage of project cost management and control up in order to achieve the best project management.