Reply of the Supreme People's Court on the Application of Law in the Event of Discrepancy between the Final Accounts for the Project Determined by Both Parties Concerned and Audited by an Audit Department Respectively in a Case Involving a Construction Project Contract

最高人民法院关于建设工程承包合同案件中双方当事人已确认的工程决算价款与审计部门审计的工程决算价款不一致时如何适用法律问题的电话答复意见

Promulgating Institution: Supreme People's Court

Document Number: [2001] Min Yi Ta Zi No. 2

Promulgating Date: 04/02/2001

Effective Date: 04/02/2001

颁布机关: 最高人民法院

文      号: [2001]民—他字第2号

颁布时间:04/02/2001

实施时间: 04/02/2001

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正文

To the Henan High People's Court:

This is to acknowledge our receipt of your Instruction Request on the Application of Law in the Event of Discrepancy between the Final Accounts for the Project Determined by Both Parties Concerned and Audited by an Audit Department Respectively in a Case Involving a Construction Project Contract. After our study, we are of the opinion that audit is part of the State's administrative supervision over any employer of a project, and does not affect the validity of any contract executed between the employer and contractor of a project. With regard to a case involving a construction project contract, the agreement between the parties thereto shall serve as the basis for a court ruling. An audit conclusion may serve as the basis for a ruling only when the contract expressly states that the audit conclusion will be the basis for the final accounts or when such agreement in the contract is indefinite or invalid.

河南省高级人民法院： 

你院“关于建设工程承包合同案件中双方当事人已确认的工程决算价款与审计部门审计的工程决算价款不一致时如何适用法律问题的请示”收悉。经研究认为，审计是国家对建设单位的一种行政监督，不影响建设单位与承建单位的合同效力。建设工程承包合同案件应以当事人的约定作为法院判决的依据。只有在合同明确约定以审计结论作为结算依据或者合同约定不明确、合同约定无效的情况下，才能将审计结论作为判决的依据。