近年来,一些省市的人大常委会相继出台地方性审计条例,规定“政府投资和以政府投资为主的建设项目,以审计结果作为建设工程竣工结算的依据”。其出发点是为了保护国有资产不流失、监督财政资金合理使用,但是几年的实践下来,业界普遍认为,这一规定有损自愿、公平、公正的市场交易原则,严重损害了施工企业的合法权益。不少施工企业反映,结算审计规定的执行使施工企业获得工程款周期大大延长,剥夺了承发包双方通过 In recent years, the NPC Standing Committee of some provinces and municipalities have promulgated local auditing regulations in succession, stipulating that “government investment and construction projects dominated by government investment shall be based on the audit results as the completion of construction projects.” Its starting point is to protect state-owned assets from loss and to supervise the rational use of fiscal funds. However, in the past few years of practice, the industry generally believes that this prejudices the principle of voluntary, fair and impartial market transactions and seriously damages the legitimate rights and interests of construction enterprises . Many construction companies reflect the implementation of the settlement audit regulations to enable construction companies to significantly extend the project cycle, deprived of the contract by both parties