近年来 ,公路施工企业普遍存在工程结算不及时 ,工程款拖欠严重的现象 ,且愈演愈烈。突出表现为拖欠的项目多、范围广、数额大、时间长 ,这在很大程度上影响了施工企业生产正常进行 ,对企业生产发展、经济效益、资金运行乃至企业的生存显现出较大的负面影响。为此 ,本文就工程结算中存在的问题、原因、及其对策 ,提出一些粗浅看法。 In recent years, highway construction enterprises widespread settlement of the project is not timely, the project arrears serious phenomenon, and intensified. Outstanding performance of the project arrears, a wide range of large amount, a long time, which to a large extent affected the normal operation of construction enterprises, production and development of enterprises, economic benefits, capital operation and even the survival of enterprises showed a larger Negative impact. For this reason, this article puts forward some superficial views on the existing problems in engineering settlement, reasons and countermeasures.