预结算的审核工作是建设单位有效控制投资的重要手段,预结算是否合理,主要取决于工程量计算是否正确、定额的套用是否合理、费用的计取是否准确,现通过对工程预结算审核方法进行分析,对主要内容进行了阐述,并提出了提高预结算审核质量的有效途径。 The pre-settlement audit is an important means for the construction unit to effectively control the investment. Whether the pre-settlement is reasonable or not depends mainly on whether the calculation of the construction quantity is correct, whether the quota application is reasonable and the cost calculation is accurate. Analyzed the main content, and put forward an effective way to improve the quality of the pre-settlement audit.