Bu Wenxuan
[Sichuan Zhongheng Anxin Accounting Firm (Special General Partnership), Chengdu 610091]
Abstract: The final financial settlement audit of capital construction projects holds significant importance for enterprises. It enables a comprehensive review and verification of all project construction costs, examines the compliance management of project construction, provides reliable basis for financial settlement, helps enterprises accurately present project financial conditions, and achieves sound development. Meanwhile, by verifying and confirming assets, it ensures the quantity and quality of assets match accounting records, facilitates timely asset handover procedures, integrates assets into normal operational management, guarantees asset safety and integrity, and improves asset utilization efficiency. This paper explores common issues in final financial settlement audits of capital construction projects and proposes targeted solutions, offering valuable references for enterprises conducting such audits. The aim is to enhance the management level of project final financial settlements and audit quality, promoting efficient and standardized operation of capital construction projects.
Keywords: capital construction projects; financial settlement audit; recommendations
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