建筑的工程造价预结算审核关系到预结算的准确性,也关系到工程项目成本控制的效果。预结算的审核评价能够反映出工程成本控制存在的问题,对工程项目费用支出管理有指导作用,利于建筑工程单位整改费用问题。因此,本文简述了预结算审核的要点,并分析造价审核中存在的问题,并提出了几点对策,推动工程造价预结算审核工作的开展。 Construction project cost pre-settlement audit related to the accuracy of pre-settlement, but also related to the project cost control effect. The audit and evaluation of pre-settlement can reflect the problems existing in the project cost control, and play a guiding role in the expenditure and expenditure management of construction projects, which is conducive to the rectification and reform of construction projects. Therefore, this article briefly describes the main points of pre-audit, and analyzes the problems existing in the audit of the cost, and puts forward some countermeasures to promote the project cost pre-audit work.