求翻译：目前建筑市场上普遍存在着施工单位工程竣工结算难的问题，建筑工程施工合同纠纷案件呈逐年递增态势。司法实践中，作为建设工程施工合同重要内容的工程款结算问题往往是双方最后所争议的焦点问题。我国相关法律与司法解释相对滞后，司法实践中亦做法不一。本文分析了建筑工程结算纠纷的成因，总结了建筑工程施工合同结算纠纷案件的特点，在此基础上，对司法实践中的无效建设工程施工合同的工程款结算问题、黑白合同的工程款结算依据问题、政府财政资金投入工程造价结算的有关问题、工程竣工结算迟延以及违约责任的承担问题等四个难点问题进行法律分析，辨析各自主要争议观点，提出了应如何司法适用的相关建议。是什么意思？

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At present in the construction market generally has construction project completion to settle accounts the difficult question, the architectural engineering turn-key contract dispute case to assume increases progressively year by year the situation.In the judicial practice, took the construction pro

Currently prevails on the construction market and construction units work completion settlement of difficult questions, construction contract dispute cases are rising trend. In judicial practice, as an important content of construction contract engineering settlement problem is often the last focal