The paper describes settlement auditing targets and meaning of subway civil construction engineering,introduces major settlement audi-ting contents,explores settlement auditing matters and solving measures,and finally realizes settlement auditing efficiency of subway civil con-struction engineering.%简述了地铁土建工程结算审核的目的和意义，介绍了结算审核的主要内容，对结算审核中应注意的问题及其解决措施进行了研究探讨，实现了地铁土建工程结算审核的成效。
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