建设工程施工合同是明确合同当事人权利、义务关系的基础,然而在合同签订中却存在很多问题,造成合同当事人产生矛盾纠纷,也给竣工结算审计工作带来一些障碍。本文指出在签订工程施工合同时应注意正确选择合同类型、仔细了解合同条款、注意条款一致、重要条款考虑周详等问题。 The construction contract of construction is the basis of clarifying the rights and obligations of the parties to the contract. However, there are many problems in the contract signing, resulting in contradictions and disputes among the parties involved in the contract. It also brings some obstacles to the audit of the completion settlement. This paper points out that when signing a construction contract, we should pay attention to the correct choice of contract type, carefully understand the terms of the contract, pay attention to the provisions of the same, carefully consider the important terms and other issues.