It pointed out that the investment of roadway engineering had large proportion in coal mine construction investment,and doing better the examination of roadway engineering final accounts(settlement) related directly to economic efficiency of coal mine construction.

The author looks at issues such as: poor divisional budget management systems; delayed reform of accounting and financial management systems; a lack of similar requirements with regard to budgets and final accounts; and insufficient budget-making capacity.

The central financial crisis and the financial conflicts between the central and the local governments causes the Qing government to try a national financial budget and final account in between Guangxu and Xuantong years, which includes the Xuantong Third Year budgets for all the provinces, the Duzibu and the Zizhengyuan.

They include the design and budget, the budget standard and real expenditure, the regulations of document No (2004)129 of the Ministry of Finance and their implementing, project budgetary estimation and the budget, its accounting and final accounts.

Many issues have existed in auditing practice of capital construction project final accounts in universities.

According to the natural differences between working drawing estimate and completion budget and some problems existed in the operation process the basic causes of completion budget beyond working drawing estimate are analyzed.