实践中已经发生而且以后还可能经常发生这样的案例:国家投资建设某一工程项目,项目法人同施工单位签订了施工合同,合同履行中,项目法人同施工单位约定了工程价款,而国家审计机关也依据审计法对该工程造价进行了审计,其结果低于双方当事人约定的价款。审计机关还给双方当事人下达了审计决定,要求其按审计决定执行工程价款结算。项目法人乐于执行,而施工单位却向人民法院提起民事诉讼,请求项目法人依约支付工程价款。结果法院却以民事判决否定审计机关的审计决定。 Practice has occurred and may often occur after such a case: the state invests in the construction of a project, the project legal entity and the construction unit signed a construction contract, the contract performance, the project legal entity with the construction unit agreed project price, and the national audit agency The project cost was also audited according to the audit method. The result was lower than the price agreed upon by both parties. The audit authority also issued an audit decision to both parties, requiring them to execute the settlement of the project price according to the audit decision. The legal person of the project is willing to implement it, while the construction unit lodges a civil lawsuit with the people’s court and requests the legal person of the project to pay the construction cost according to the contract. As a result, the court denied the audit decision of the auditing organ by civil judgment.