붭ꆡ컷ꆡ쎺ꆡ첿ꆡ뿆ꆡ벼2006쓪뗚3웚JIANGXICOALSCIENCE&ꆡꆡ2006잳컶붨짨쿮쒿뾢릤뻶쯣짳볆폫붨짨릤돌뾢릤뷡쯣짳뫋뗄쟸뇰쟾믛늩1,탬ꆡ샶2(1.붭컷쪡쎺쳯뗘훊뻖,붭컷쓏닽330001;2.붭컷쪡쎺첿릤튵뿆퇐쯹,붭컷쓏닽330029)햪ꆡ튪:듓틀뻝ꆢ릤ퟷ돌탲벰랽램뗈훮뛠랽쏦뷢컶쇋붨짨쿮쒿뾢릤뻶쯣짳볆폫붨짨릤돌뾢릤뷡쯣짳뫋솽헟뗄쟸뇰,듓뛸쪹뷱뫳뗄뻟쳥릤ퟷ룼뻟쒿뗄탔ꆢ뫏샭탔ꆣ맘볼듊:붨짨쿮쒿뾢릤뻶쯣짳볆;붨짨릤돌뾢릤뷡쯣짳뫋훐춼럖샠뫅:컄쿗뇪쪶싫:B컄헂뇠뫅:1006-2572(2006)03-0088-02DifferencesBetweenFinalAccountsAuditofConstructionProjectCompletionandConstructionProjectsCompletionSettlementVerificationQUHuibuo1,XUL2i(,Jiangxi330001,China;,Jiangxi330029,China)Abstract:Thisarticleanalyzesthedifferencesbetweenfinalaccountsauditofconstructionitemscompletionandsettlementverificationofconstructionprojectcompletion,:finalaccountsauditofconstructionitemscompletion;settlementverificationofconstructionprojectcompletionꆡꆡ붨짨쿮쒿뾢릤뻶쯣쫇평붨짨떥캻뇠훆뗄랴펳붨짨돌솿쟥떥볆볛맦랶ꆷꆢꆶ붨훾낲ힰ릤돌럑폃쿮쒿ퟩ돉ꆷꆢ쿮쒿쪵볊퓬볛뫍춶킧맻뗄컄볾,냼삨돯뮮떽뾢릤춶닺ꆶ좫맺춳튻붨훾ힰ쫎ힰ탞릤돌쿻뫄솿뚨뛮ꆷꆢ죋닄믺춳튻좫맽돌뗄좫늿럑폃ꆣ붨짨릤돌퓬볛뷡쯣쾵횸쪩릤떥캻믹볛뇭벰떥캻맀볛뇭(믲볛룱닎쫽)ꆢ럑폃뚨뛮ꆢ짨볆쪩내헕뫏춬맦뚨뗄쓚죝좫늿췪돉쯹돐냼뗄릤돌,뺭퇩쫕훊릤춼횽뫍릤돌쪵컯솿뗈뷸탐ꆣ솿뫏룱,늢럻뫏뫏춬튪쟳횮뫳,쿲랢냼떥캻뷸탐뗄ퟮ훕릤돌뿮뷡쯣ꆣ틲듋2ꆡ틢틥벰쒿뗄ꆢ릤ퟷ돌탲랽쏦,붨짨쿮쒿뾢릤뻶쯣짳볆폫붨짨릤돌뾢릤뷡쯣짳뫋쫇폐쟸뇰뗄,쯼쏇뻟쳥뇭쿖퓚틔쿂벸룶랽짳볆쫇평뛀솢뗄믺릹뫍죋풱볬닩놻짳볆떥캻뗄폐쏦:맘쿮쒿붨짨쇏틔벰웤쯼폫닆헾쫕횧ꆢ닆컱쫕횧폐맘뗄쇏뫍닺뗈,볠뚽닆헾쫕횧ꆢ닆컱쫕횧뗈쫇럱헦쪵ꆢ뫏1ꆡ틀뻝랽쏦램뫍폐킧뗄탐캪ꆣ웤쒿뗄쫇:볓잿뛔춶헟뷰뷸탐폐붨짨쿮쒿뾢릤뻶쯣짳볆틀뻝ꆶ짳볆램ꆷꆶꆢ믹놾붨짨킧뗄뿘훆,복짙춶헟샄폃횰좨뷘쇴뷰,늻뫏샭ꆢ늻뫏쿮쒿뾢릤뻶쯣짳볆쫔탐냬램ꆷ(짳믹랢(1991)430뫅)ꆢ램뗄틆뷰,퓬돉붨짨뷰쇷쪧틔벰웤쯼캥램캥맦탐ꆶ맘폚펡랢맺볒믹놾붨짨쿮쒿뾢릤뻶쯣짳볆릤ퟷ튪쟳캪,듙뷸붨짨떥캻잿뮯맜샭틢쪶ꆢ췪짆맜샭훆뛈ꆢ룄뷸맜(퓝탐)뗄춨횪ꆷ((1996)짳냬춶랢뗚44뫅)ꆶꆢ짳볆믺맘뛔샭랽램뗈,쪹릤돌붨짨춶듯떽ퟮ병뗄뺭볃탔ꆢ킧틦탔ꆢ맺볒믹놾붨짨쿮쒿뾢릤뻶쯣짳볆쪵쪩냬램ꆷ(1996쓪12킧맻탔뗈ꆣ웤횰쓜쫇튻훖볠뚽탐캪ꆣ퓂13죕짳볆쫰랢)뗈뷸탐ꆣ짳볆뗄돌탲:ꋙ훆뚨짳볆릤ퟷ볆뮮;ꋚ좷뚨짳볆뛔붨짨릤돌뾢릤뷡쯣짳뫋훷튪틀뻝맺볒폐맘램맦뫍쿳ꆢ쓢뚩릤ퟷ랽낸;ꋛ좷뚨짳볆랽쪽;ꋜ랢돶짳볆춨횪헾닟,틀뻝맺볒붨짨탐헾훷맜늿쏅냤랢뗄ꆶ붨짨릤돌릤쫩;ꋝ뻍뗘짳볆;ꋞ쳡돶짳볆놨룦;ꋟ짳뚨짳볆놨룦;ꋠꆡ쫕룥죕웚:2006-04-18ꆤ88ꆤ
ퟷ돶짳볆뻶뚨;ꋡ뷸탐뢴짳;ꋢ붨솢짳볆떵낸ꆣ뷰살풴ꆢ믹붨볆뮮ꆢ잰웚릤돌ꆢ헷폃췁뗘ꆢ뾱달짨볆ꆢ쪩릤붨짨릤돌뾢릤뷡쯣짳뫋쫇퓋폃뿆톧ꆢ벼쫵풭샭뫍뺭쪵쪩뗈뗄튻쟐닆컱횧돶;볃램싉쫖뛎,뷢뻶릤돌붨짨믮뚯훐릤돌퓬볛뗄좷뚨폫뿘붨짨릤돌뾢릤뷡쯣짳뫋틔떥캻릤훖캪뇪뗄,횻뛔릤훆,듓뛸듯떽쳡룟춶킧틦ꆢ뺭볃킧틦뗄쒿뗄뗄탐캪,쫇돌퓬볛뗄뫏샭탔뢺퓰ꆣ좷뚨릤돌퓬볛뗄쪵쪩맽돌뫍탐캪ꆣ웤쒿뗄캪:튻랽쏦뛔릤돌퓬볛뗄뿘훆뫍좷죏뷸탐폐킧뗄볠뚽볬닩5ꆡ죋풱엤훃랽쏦,쇭튻랽쏦쯼쫇뫋뚨릤돌퓬볛틔벰돐랢냼쮫랽릤돌뷡쯣뗄틀뻝,쫇붨짨쿮쒿뾢릤뻶쯣짳볆폫붨짨릤돌뾢릤뷡쯣짳뫋뇠훆붨짨쿮쒿뾢릤뻶쯣ꆢ뫋뚨탂퓶만뚨닺볛횵뗄믹뒡쫇솽룶늻춬뗄튵,짳볆틔힢닡믡볆쪦ꆢ믡볆쪦ꆢ짳볆쪦쇏뫍틀뻝ꆣ뗈캪훷;뛸붨짨릤돌뾢릤뷡쯣짳뫋틔붨짨릤돌힢닡퓬볛붨짨릤돌뾢릤뷡쯣짳뫋뗄돌탲:ꋙ쫬쾤쪩릤쿖뎡벰릤돌쪦ꆢ퓬볛풱캪훷ꆣ쪶뛁쪩릤춼횽ꆢ쯑벯헻샭뫃뾢릤쇏;ꋚ헆컕룷럖늿럖쿮릤돌뚨뛮릤ퟷ쓚죝벰릤돌솿볆쯣맦퓲6ꆡ램싉킧솦랽쏦;ꋛ볆쯣믣ퟜ릤돌솿;ꋜ쳗폃뚨뛮볆쯣횱뷓럑벰내맦뚨ꆢ뫏춬튪쟳뗈볆짳볆믺맘뫍놻짳볆떥캻쫇튻훖짳볆탐헾램싉맘쾵,좡룷훖럑폃;ꋝퟷ돶벼쫵뺭볃럖컶,쇐돶붨닄뫄폃솿;ꋞ짳볆믺맘뗄짳볆볠뚽횻뛔놻짳볆떥캻닺짺램싉킧솦,뛔킴돶뇠훆쮵쏷뗈ꆣ웤쯻떥캻늻닺짺솬듸램싉풼쫸솦ꆣ랲뛔붨짨떥캻춶쿮쒿뷸탐뗄짳볆뷡맻,뛔쪩릤떥캻뗄퓬볛뷡쯣늻뻟폐풼3ꆡ쓚죝랽쏦쫸솦ꆣ붨짨쿮쒿뾢릤뻶쯣짳볆쓚죝캪:ꋙ뾢릤뻶쯣뇠훆틀붨짨릤돌뾢릤뷡쯣짳뫋,틔쪩릤돐냼뫏춬캪믹뒡,뻝;ꋚ쿮쒿붨짨벰룅(풤)쯣횴탐쟩뿶;ꋛ붨짨돉놾;ꋜ붻틔돐랢냼쮫랽랢짺뗄쪵컯붻틗캪틀뻝,내헕맺볒믲뗘랽뢶쪹폃닺뫍퓚붨릤돌;ꋝ캲릤릤돌;ꋞ뷡폠뷰;ꋟ믹쪩릤죋릤ꆢ닄쇏ꆢ믺킵쿻뫄뇪ힼ뷸탐뫋쯣,뛔쮫랽폐풼쫸붨쫕죫;ꋠ춶냼룉뷡폠;ꋡ뾢릤뻶쯣놨뇭;ꋢ춶킧틦솦ꆣ웤릤돌뷡쯣뷡맻뿉ퟷ캪쮫랽뷡쯣뗄램싉틀뻝ꆣ움볛;λϖ웤쯻쿮짳볆뗈ꆣ훷튪짳닩쿮쒿붨짨벰룅(풤)ퟛ짏쯹쫶,붨짨쿮쒿뾢릤뻶쯣짳볆폫붨짨릤돌뾢릤쯣퓚뻟쳥횴탐맽돌훐쫇럱뎬횧틔벰뎬횧뗄뻟쳥풭틲;폐뷡쯣짳뫋퓚틀뻝ꆢ틢틥벰쒿뗄ꆢ릤ퟷ돌탲ꆢ쓚죝ꆢ뇪뗄ꆢ램컞틾쓤뷰쟩뿶;폐컞틾싷ꆢ뷘쇴믹붨쫕죫뫍춶냼룉싉킧솦ꆢ듓튵죋풱뗈랽쏦쫇폐놾훊뗄쟸뇰ꆣ튻떩쟥컺뗘뷡폠틔벰틔춶냼룉뷡폠쏻틥쮽럖믹붨춶횮샠뗄캥쇋뷢쇋솽헟뗄쟸뇰,뛔컒쏇뷱뫳릤ퟷ훐훮죧퓚죋풱뗄엤램캥맦캥볍탐캪;뾪ꆢ움ꆢ뚨뇪벰뫏춬뗈뗄뫏램뫏샭탔ꆢ훃ꆢ믹뒡쇏뗄쯑벯폫헻샭ꆢ듫쪩뗄닉좡ꆢ쿖뎡뾱닩좡릫헽탔ꆢ뿉닙ퟷ탔뗄짳닩뫍뾢릤뻶쯣짳볆뗈뗈ꆣ횤ꆢ탅쾢붻쇷췸싧뗄붨솢뗈뗈훮뛠랽쏦룼뻟쒿뗄탔ꆢ뫏붨짨릤돌뾢릤뷡쯣짳뫋뗄쓚죝캪:퓚릤돌쿮쒿쪵쪩샭탔ꆣ뷗뛎,틔돐냼뫏춬캪믹뒡,퓚뾢릤퇩쫕뫳,뷡뫏짨볆벰쪩릤뇤룼ꆢ릤돌잩횤뗈쟩뿶,내헕릤돌쪵볊랢짺뗄릤ퟷ솿ퟷ헟볲뷩:쟾믛늩(1962-),쓐,쇉쓾컷럡죋,듳톧컄뮯,쿖캪붭컷ퟷ돶럻뫏쪩릤쪵볊뗄뾢릤퓬볛ꆣ쪡쎺쳯뗘훊뻖맦뮮랢햹뒦훷죎뺭볃쪦ꆣ4ꆡ뇪뗄랽쏦(뇠벭ꆡ뫺훐)붨짨쿮쒿뾢릤뻶쯣짳볆틔믹붨쿮쒿캪뇪뗄,냼삨탂붮탂첽쏷튻뒦듳쎺쳯뒢솿듯466틚뛖뷼죕,듓탂붮낢샕첩뗘쟸뒫돶쿻쾢,탂붮뗘뿳늿쏅퓚떱뗘뢻퓌쿘탂첽쏷튻뒢솿캪466틚뛖뗄듳탍쎺쳯ꆣ룃쎺쳯캻폚뢻퓌쿘죽냍쮹쳗뗘쟸,쎺쳯뷡릹볲떥,쎺닣컈뚨,췟쮹몬솿벫뗍,쎺뗄릤튵욷캻뫃,쫇샭쿫뗄릤튵뫍뚯솦폃쎺ꆣ탂붮쫇컒맺쎺첿풴ퟮ럡뢻뗄뗘쟸횮튻,뒢솿듯떽췲틚뛖,풼햼좫맺쎺첿풴뗄40%ꆣꆤ89ꆤ
