1.091ÊÓƵ/zh-hans/竣工结算以审计为准，建设和施工方如何控风险？rich600338<blockquote class="wp-embedded-content"><a href="/zh-hans/managing-construction-risks/">竣工结算以审计为准，建设和施工方如何控风险？</a></blockquote> <script type='text/javascript'> <!--//--><![CDATA[//><!-- /*! This file is auto-generated */ !function(d,l){"use strict";var e=!1,n=!1;if(l.querySelector)if(d.addEventListener)e=!0;if(d.wp=d.wp||{},!d.wp.receiveEmbedMessage)if(d.wp.receiveEmbedMessage=function(e){var t=e.data;if(t)if(t.secret||t.message||t.value)if(!/[^a-zA-Z0-9]/.test(t.secret)){for(var r,i,a,s=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),n=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),o=new RegExp("^https?:$","i"),c=0;c<n.length;c++)n[c].style.display="none";for(c=0;c<s.length;c++)if(r=s[c],e.source===r.contentWindow){if(r.removeAttribute("style"),"height"===t.message){if(1e3<(a=parseInt(t.value,10)))a=1e3;else if(~~a<200)a=200;r.height=a}if("link"===t.message)if(i=l.createElement("a"),a=l.createElement("a"),i.href=r.getAttribute("src"),a.href=t.value,o.test(a.protocol))if(a.host===i.host)if(l.activeElement===r)d.top.location.href=t.value}}},e)d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",t,!1),d.addEventListener("load",t,!1);function t(){if(!n){n=!0;for(var e,t,r=-1!==navigator.appVersion.indexOf("MSIE 10"),i=!!navigator.userAgent.match(/Trident.*rv:11\./),a=l.querySelectorAll("iframe.wp-embedded-content"),s=0;s<a.length;s++){if(!(e=a[s]).getAttribute("data-secret"))t=Math.random().toString(36).substr(2,10),e.src+="#?secret="+t,e.setAttribute("data-secret",t);if(r||i)(t=e.cloneNode(!0)).removeAttribute("security"),e.parentNode.replaceChild(t,e)}}}}(window,document); //--><!]]> </script><iframe sandbox="allow-scripts" security="restricted" src="/zh-hans/managing-construction-risks/embed/" width="600" height="338" title="“竣工结算以审计为准，建设和施工方如何控风险？” — 91ÊÓƵ" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe>/wp-content/uploads/2025/10/Final-settlement-based-on-audit-Managing-construction-risks-Xu-Haitao-He-Xiaoyan-1.jpg900600本文聚焦建设工程合同中“以审计结果为准”条款的法律效力，结合最高法院及多地法院的司法实践，分析审计与财政评审在结算中的适用边界，探讨何种情形下该条款会被突破，并从建设方与施工方角度提出风险防范和争议应对建议｜安理律师事务所｜许海涛、贺小艳