建筑工程预决算的控制和管理

建筑工程的预决算是确定和控制工程项目投资的重要文件。它需要有高度的科学性、准确性及权威性。本文从健全和完善工程预算定额及编制办法的角度出发，论述了工程预算编制中存在的问题．提出了对工程概预算进行控制和管理的措施。同时还系统介绍了建筑工程决算审核的重点，并对应注意的问题进行了论述。

The Management of Engineering Budget and Final Accounts in Construction Engineering

The engineering budget and final accounts is a very important document about controlling and determining the project capital in construction engineering. It must be scientific, accurate, and authoritative. In this paper, in order to consummate the ration of engineering budget, the author discusses the problem existing at present , and brings forth some measures to managing and controlling the engineering budget and final accounts. In the meantime, the author points out the emphasis of engineering budget and final accounts, and proposes some advice about these problems.