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工程竣工结算系指施工企业按照合同规定的内容完成所承包的全部工程,经验收质量合格,并符合合同要求之后,向发包单位进行的最终工程结算。竣工结算是动态的计算,是按照工程实际发生的量与价来计算的。经审查的工程竣工结算是核定建设工程造价的依据,也是建设项目竣工验收后编制竣工结算和核定新增固定资产价值的依据。
The project completion settlement means that the construction enterprise completes all projects contracted in accordance with the contents of the contract, and after the experience has received qualified quality and meets the requirements of the contract, the final project settlement to the contract issuing unit is completed. Completion settlement is a dynamic calculation and is based on the actual amount and price of the project. The reviewed project completion settlement is the basis for the approval of construction project construction costs, and is also the basis for compiling the completion settlement and verification of the value of newly added fixed assets after the completion acceptance of the construction project.