近年来,随着我国城市化建设进程的不断加快,各类工程项目随之不断增多。在工程项目的建设过程中,预结算审核主要集中在项目实施的招投标管理、施工过程管理和竣工结算管理三个阶段,是工程造价控制至关重要的一个环节。然而,由于种种原因的影响,使得工程项目预结算审核问题频发,其现状不容乐观。基于此点,本文结合实际工作就有关建设工程项目预结算审核的策略与方法进行探讨。 In recent years, with the continuous acceleration of the process of urbanization in our country, various types of engineering projects have continuously increased. In the construction process of the project, the pre-settlement audit mainly focuses on the three stages of bidding and tendering management, construction process management and completion settlement management of the project implementation, which is a crucial link in project cost control. However, due to various reasons, the pre-settlement audit project makes frequent problems, the status quo is not optimistic. Based on this point, this article discusses the strategies and methods for the pre-settlement audit of construction projects in light of practical work.