【摘要】 按照正常的工程结算方式,我们国家大多采用的是施工图预算方式,施工图预算的依据为国家和行业定额加相关取费文件。但是,由于施工图预算计算起来往往由于预算人员的计算误差和对施工图理解的不同,思维方式的不同,造成建设单位和施工单位计算的结果误差较大,给工程结算造成较大的麻烦。为了解决这一问题,作者在多年从事工程概预算经验的基础上,提出对工程结算的方式进行改革。采用变乙方作施工图预算为甲方作预算的办法,在工程结算中对于规范项目按照国际上通用的做法─工程量清单计价的办法。在具体项目上要灵活运用甲方施工图预算和工程量清单计价的特点,将二者有机的结合在一起,对有效确定和控制工程造价具有重要的意义。更多还原

【Abstract】 According to normal project setting account method, most of projects adopt construction drawing budget in our country. The constructiondrawing budget are based on national and trade norms and related service fee norms. But the construction drawing budget method can cause the greaterdifference between the accounting results of development organization and construction organization due to their different accounting errors, differentunderstandings of construction drawing and different dinking modes, which leads to the difficulty in project settling accounts. An improvement of pro-ject settling account method is put forward based on the rich experience of the authors in the approximate budget of projects. That is, constructiondrawing budgeteer is changed from party B into party A, at the same time, quantity list accounting cost method, which is internationally adopted, isused in the project settling accounts of normalized projects. For a specific project, the characteristics of the construction drawing budget of party A andquantity list accounting cost must be flexibly used. Properly combining them is of importance to determining and controlling project cost.更多还原