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1、结算疑难问题详解23条（Explanationof23difficultproblemsinsettlement）Explanationof23difficultproblemsinsettlement1,afterthecompletionoftheprojectconstructionplans,latermadechangesofPartyBaccordingtothesettlement,thesettlementisstillusingthelistvaluationmode,settlementpriceis12millionyuan,
2、plus2millionyuanchange(notforthecompletionofthisprojectcompletionandacceptanceofthereport,andmanymaterialsandpracticeschangemapnorsignature).InthisengineeringconsultingfirmauditaccordingtoBsettlementpriceisnotinaccordancewiththecontractprice,andthesettlementandthecomprehensive
3、unitpricemethodandbiddingarenotthesame,inadditiontodrawingsandtenderdrawingsvarygreatly,cannotmeettheconditionsspecifiedinthetenderdocument.Thereforedecidedtoauditthequotavaluationsettlement,thesettlementconstructionplansofallmeasurescostrecalculationrecalculation.Theexaminati
4、onandapprovalpriceismuchlowerthanthesettlementpriceofPartyB.WhilePartyBhasthelistpriceasthereason,itinsistsonsettlingintheformofalist,anddoesnotagreetoadjustthecomprehensiveunitcostandmeasuresfee.Thetwosideshadnodisputeandthenegotiationsreachedanimpasse.Howshouldthisdifference
5、bedetermined?Answer:thefocusofthisissueiswhetherthefixedpricingsettlementmethod.Therefore,whenthetwosidesconfirmthesettlementatthefixedprice,whetherornottosign,ifthereis,nomatterhowmuchthepriceiscorrect.Ifthereisno,thetwosidesmustredeterminethesettlementmethodandthensettleacco
6、unts.2,thelistofthesettlement,thecontentofmaterialpricedifference,afteradjustment,thelistitemprovisionalvaluationadjustmentshouldbehowtosettlement,accordingtothecontract?Materialpricedifference,temporaryvaluation,adjustedpricecanbeimplementedaccordingtothecontract,butifthelist
7、ofitemsincludedinthechange,increaseordecreaseshouldbehowtodealwithit?Inaddition,iftheprovisionsofPartyAshallnotadjustthepricechangeinasingleitemwithinthelimit,howtoavoidrisks?Also,doestheaforementionedpricechangeusetheprovision?Answer:insettlement,materialpricedifference,tempo
8、raryvaluationadjustmentshouldbeagreedinaccordancewiththecontr
