建筑工程预决算是工程项目投资成本控制的重要措施和手段,是进行招标、考核企业经营管理水平的依据。因此,系统的介绍工程预算定额及编制办法的重点,论述工程预算编制中存在的问题,提出相应控制和管理的措施。另对建筑工程决算审核中应注意的问题进行论述。 The project construction budget is an important measure and measure for the investment cost control of the project, and it is the basis for conducting tenders and assessing the level of business management. Therefore, the system introduces the project budget quota and the focus of the preparation method, discusses the problems existing in the project budgeting, and proposes corresponding control and management measures. The other issues that should be paid attention to in the final audit of construction projects are discussed.