近年来,我国经济水平不断提升,建筑行业作为国家基础设施建设的重要组成部分,也呈现稳步向前的发展态势。建筑行业中相关工程的建设规模不断扩大,其涉及到的资金流量也随之增大,工程造价问题不断引起重视。建筑工程造价结算审核工作与工程建设成本息息相关。笔者针对当前建筑工程造价结算审核工作当中出现的问题进行阐述,接着提出优化策略,以期为促进建筑行业健康发展提供一定参考。 In recent years, China’s economy continues to improve. As an important part of the national infrastructure construction, the construction industry also shows a steady development. Construction of related projects in the construction industry continues to expand the scale of construction, which involves the flow of funds also will increase, the project cost continues to pay attention. Construction project cost settlement audit and construction costs are closely related. The author expounds the problems that appear in the current construction project cost settlement audit, and then puts forward the optimization strategy in order to provide some reference for promoting the healthy development of the construction industry.