从管理流程来考察预算和结算活动,前者主要存在于资金的使用之中,后者则主要存在于项目竣工验收之中。由此,功能定位便可以围绕着事前、事中、事后控制来展开。在实践环节,则需要在围绕工程子项目进行预结算管理、针对项目资金使用展开票据稽核,以及结合工程项目特点引入多方监管等方面下工夫。 From the management process to examine the budget and settlement activities, the former exists mainly in the use of funds, while the latter is mainly present in the project acceptance. As a result, functional orientation can be around pre-incident, incident, post-control to start. In practice, you need to work on pre-settlement management around the project subprojects, invoice inspection for the project fund use, and multi-disciplinary supervision in combination with the project features.