法院在审理工程案件中经常会遇到工程款的结算、付款等纠纷。特别是政府工程,审判实践中发包方经常会以工程尚未经过审计为由,作为不结算、不付款的抗辩理由,致使工程结算和付款纠纷久拖不决。这种抗辩理由在传统审判思维模式下,给人民法院的审判工作带来很大的困扰。 Courts in the trial of engineering cases often encounter engineering payments settlement, payment and other disputes. In particular, in the government projects and trial practice, the contractor often takes the project as not yet audited as a reason for not clearing, not defaulting on payment, resulting in a long delay in settling construction and payment disputes. This kind of defense causes great distress to the trial of the people’s court under the traditional thinking mode of trial.