This paper elaborated the management control significance of construction project progress payment settlement, from the settlement ways, payment principle, audit evidence and other basic principles, made relevant discussion to the matters needing attention of project progress payment audit and the control of project cost, so advantageous to reduce the project cost, save construction investment, raise economic benefits.%阐述了建设工程进度款结算管理控制的意义，从结算方式、支付原则、审核依据等基本原则出发，对工程进度款审核的有关注意事项及工程变更价款的控制进行了相关探讨，从而有利于降低工程造价，节约建设投资，提高经济效益。
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