由于财政性资金建设工程复杂,环节多,施工时间长,经常会出现成本失控,
财政资金浪费等问题,因此政府对财政性资金建设工程成本控制的研究具有重要
的现实意义和深远的社会意义。
本文使用定性分析法、文献研究法、比较研究法等方法,论述了财政性资金
建设工程成本控制的原则和内容,比较了国内外财政性资金建设工程成本控制的
主要方式,总结了财政性资金建设工程成本控制的现状,全面分析了财政性资金
建设工程前期准备(估算、勘察、设计、概算、土地征用及拆迁、图纸审查、预
算、招标、政府采购),中期施工,后期竣工三阶段主要环节的成本控制,归纳出
财政性资金建设工程成本控制存在的主要问题,提出了改进财政性资金建设工程
成本控制的建议。
通过分析,本文得出如下结论:虽然财政性资金建设工程内容复杂,种类繁
多,个案存在差异,但万变不离其宗,政府完全可以通过树立成本意识,系统科
学选择成本控制方法,健全成本控制制度,强化成本控制措施,注重成本控制理
论联系实践,完全可以达到成本控制的目的,完成成本控制的目标。
本文主要创新:全面分析了财政性资金建设工程前期准备、施工、竣工三阶
段主要环节的成本控制,考虑了政府为维护社会稳定、保持政府良好形象所应付
出的成本。
关键词:财政性资金;建设工程;成本控制。
ABSTRACT
Construction accounted for a large proportion of China's GDP. Construction
projects using financial capital occupy a large proportion, and play an important role in
stimulating domestic demand, and regulating the economy. The vast majority of such
projects have public welfare. In the financial capital construction projects, investors are
mainly central or local government.lt is difficult to assess direct economic benefits in a
short time. The importance of cost control is especially important.
Because of complex engineering, too many links, long construction time, poor
sense of project management, and improper methods of cost control, there will be fiind
waste caused by lack of professional; investment, construction, supervision and the use
and integration of three ultra phenomenon is serious; the participating units lack of
coordination; construction funds are not guaranteed.
This article uses quantitative and qualitative analysis, literature method, and
comparative study, analyzes three stages process of construction project preparation,
construction, completion in cost control. Generally, constructions include preparation
(estimation, reconnaissance, design, budget, land acquisition and relocation, drawing
review, budget, tender, government procurement), interim construction, and late
completion. This article compares domestic and international experience in construction
project cost control, summarizes the main problems of financial capital construction,
considers the financial capital construction cost control methods, put forward
appropriate solutions from technology, economy, organization, contract, strengthen the
government's capital allocation efficiency.
Through analysis, this article draw the following conclusions : Although the
Construction projects using financial capital is complex and has a wide range of types,
and there are differences between the cases, but the original aim,the Government ,by-
establishing the cost-conscious, choosing the rational cost control methods,
strengthening cost control measures,and Focusing on cost control theory with practice,
can achieve the purpose of cost control and complete the target of cost control.
This article is expected to the main innovations: a comprehensive analysis of
government use of Construction projects using financial capital pre-construction,
construction, completion of three stages of the theory and practice of cost control;
。。。
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