What is the difference between settlement and final accounting? The difference between settlement an

1. The scope of the two is different:

Project completion settlement refers to the settlement of the project price according to the progress of the project, the construction contract, and the construction supervision, as well as the adjustment of the construction drawing budget according to the project changes that occur beyond the scope of the construction contract during the implementation of the project, and determine the final settlement of the project. It is divided into unit project completion settlement, individual project completion settlement and construction project completion total settlement. The completion settlement project price is equal to the contract price plus the amount of contract price adjustment in the construction process minus the prepaid and settled project price minus the warranty.

The final accounts include all the actual costs of the whole process from raising funds to completion and putting into production, that is, including construction costs, installation costs, equipment and equipment purchase costs, preparation costs, and investment direction mediation tax. In accordance with the relevant documents of the Ministry of Finance, the State and the Ministry of Construction, the final accounts of completion are composed of four parts: the description of the final financial accounts of the completion of the project, the final statement of the financial accounts of the completion of the project, the completion drawings of the project and the comparative analysis of the completion cost of the project. The first two parts, also known as the financial final accounts for the completion of construction projects, are the core contents of the final accounts for completion.

2. The preparer and the examiner are different:

The completion settlement of the unit project shall be prepared by the contractor and reviewed by the employer; The project under general contracting shall be prepared by the specific contractor, and on the basis of the general contractor's review, the employer shall review it. The completion settlement of a single project or the total settlement of the completion of the construction project shall be prepared by the general (contractor), and the employer may directly review or entrust a project cost consulting agency with corresponding qualifications to conduct a review.

The documents of the final accounts of the construction project shall be prepared by the construction unit responsible for organizing personnel, submitted to the competent department for review, and copied to the relevant design units. A copy of the final accounts of large and medium-sized construction projects shall also be sent to the Ministry of Finance, the head office of China Construction Bank, the finance bureaus of provinces, municipalities and autonomous regions, and the branches of China Construction Bank.

3. The goals of the two are different:

The settlement is prepared after the construction has been completed and reflects the actual cost of the capital project.

The final account is an important part of the completion acceptance report, which is the basis for correctly accounting for the value of new fixed assets, assessing and analyzing the investment effect, establishing and improving economic responsibility, and reflecting the actual cost and investment effect of the construction project.

From the perspective of cost, to understand the difference between completion settlement and completion final account.

The differences between settlement and final accounts are: The lease includes different initiating units: the project settlement is initiated by the construction unit; The final accounts of the project shall be initiated by the construction unit.

The specific content included is different: the project settlement includes the construction project fee, the installation project fee and other expenses stipulated in the contract to the construction party; The final accounts of the project include all the actual costs of the whole process from planning to completion and production, that is, construction costs, installation costs, equipment and equipment purchase costs, etc. The meaning is different:

The final account of the project is all the relevant costs of a project, the project settlement is the construction and installation cost of the physical project, the final account of the project contains the content of the completion of the project, and the project settlement is an important part of the final account of the project.

Legal basis: Article 18 of the Construction Law of the People's Republic of China stipulates that the cost of construction projects shall be agreed in the contract between the contracting unit and the contracting unit in accordance with the relevant provisions of the state.

If the public opens the bidding and awarding the contract, the agreement on the cost shall comply with the provisions of the bidding and bidding law.

The contract issuing unit shall, in accordance with the contract, timely allocate the project payment.

1. Legal analysis: The difference between the settlement of the Weiyuan project and the final accounts is: 1. The settlement of the spring in the construction is an important basis for the project payment made by the construction unit, and the final account of the project is a summary document for the construction unit to report all the construction costs, construction results and financial situation after the completion of the project; 2. The scope of the project settlement and the final account is different, and the final account of the project contains the content of the project completion settlement; 3. The objectives of project settlement and final accounts are different.

Second, the legal basis: the People's Republic of China Audit Law Article 16 stipulates: audit institutions at the same level of departments (including directly subordinate units) and subordinate budget implementation and final accounts and other financial revenue and expenditure, audit supervision.

Article 22 stipulates that the audit institutions shall audit and supervise the budget implementation and final accounts of the first investment and the construction projects based on the first investment.

The differences between settlement and final accounts are: The initiator is different: the project settlement is initiated by the construction unit; The final accounts of the project shall be initiated by the construction unit.

The specific content included is different: the project settlement includes the construction project fee, the installation project fee and other expenses stipulated in the contract to the construction party; The final accounts of the project include all the actual costs of the whole process from planning to completion and production, that is, construction and construction costs, installation costs, equipment and equipment purchase costs, etc. The meaning is different:

The final account of the project is all the relevant expenses of a project, the project settlement is the construction and installation of the physical project or the cost, the final account of the project contains the content of the completion of the project, and the project settlement is an important part of the final account of the project.

Article 18 of the Construction Law of the People's Republic of China stipulates that the cost of construction projects shall be agreed in the contract between the contracting unit and the contracting unit in accordance with the relevant provisions of the state.

In the case of public bidding and contracting, the agreement on the cost shall comply with the provisions of the law on bidding and bidding.

The contract issuing unit shall, in accordance with the contract, timely allocate the project payment.

Q: What is the difference between the settlement and the final account?

Answer: The final accounts are different from the final accounts in terms of scope, preparers and examiners, objectives, etc., as follows:

1. Scope: The scope of the project settlement and the final account is different, and the final account of the project contains the content of the project completion settlement.

2. Compiler and reviewer: The project completion settlement shall be prepared by the contractor, reviewed by the employer, and the documents of the final accounts of the project shall be prepared by the construction unit and submitted to the competent department for review.

3. Objective: The settlement is prepared after the construction has been completed, reflecting the actual cost of the capital construction project, and the final account is an important part of the completion acceptance report, which is the correct accounting of the value of the new fixed assets.