浅析工程造价管理与投资控制(译文)

1、译文（英译中）：浅析工程造价管理与投资控制 工程项目建设的中心任务就是实现项目目标。从客观意义上讲，投资目标的实现才是 业主经济效益的真正体现；而工程造价的确定与投资的有效控制是工程建设管理不可缺少 的重要组成部分， 在项目建设管理中有着特殊的地位。 随着我国经济体制改革的不断深入， 国民经济持续发展，怎样加强工程造价管理，提高项目投资效益？这是当前投资和造价改 革的一个重大课题。造价和投资在国民经济发展中和社会经济活动中，有很多一致的地方，但不是一个等 同的概念。从目的来看，搞好投资是为了使投下去的一定量的货币能保证回流，并实现增 值；而搞好造价是为了使投资项目的工程价格水平控制在目标额度之

2、内； 从行为过程来看， 投资的行为过程是资金投入 +项目实施 +项目控制 +资金回收，造价的行为过程是造价确定 （包括投资估算、设计概算、施工图预算） +过程控制 +竣工决算。投资的行为过程比造价 的行为过程更长。同是资金运作过程，造价是使货币资金转化为实现目标额度内的资产， 而投资是使货币资金转化为资产，并通过资产的使用又使货币资金回流。 造价是投资的一个关键部分和主要内容，它包括建设工程从建设筹备到竣工验收所需费用 的总和，它由建筑安装工程费、设备工具购置费、工程建设其他费用、预备费、建设期贷 款利息、固定资产投资方向调节税和铺底流动资金等项组成。价格机制是造价管理的核心 问题，也是投资宏

3、观决策和提高项目投资效益的一个核心问题。要加强造价管理，提高投 资效益，必须形成一个国家宏观调控下，以市场形成造价为主的价格机制。 传统的预算定额制度在计划经济体制下，对加强计划管理，减少投资浪费等方面起到了一 定的积极作用。但随着社会主义市场经济的逐步建立和发展，现行预算定额制度与之越来 越不相适应：定额中“量”和“价”没有分开，形成了“活市场”和“死单价”的矛盾， 不能在市场中真实地、及时地、准确地反映建筑产品的造价；现行预算定额中综合程度较 大，施工手段消耗部分统得较死，构成工程实体消耗部分是由设计决定的，而施工消耗部 分，如脚手方案、垂直运输等内容应由施工企业在确保全面履行合同的前提下

4、自行决定， 现行定额中，把本应属于竞争的内容凝固化了，不利于施工企业发挥优势，竞争取胜；现 行预算定额带有法定性质和强制性质，对预算定额直接费的取费标准，开发商和承包商都 不得随意改变，还是计划定价为主；现行预算定额计价主要由直接费、间接费、独立费、 利润和税金构成，除直接费外其余各项都以取费率的形式出现，取费固定化，不利于直观 地反映各项工程内容的价格，并与国际报价方式差距也较大。 为了有利于投资宏观决策和提高项目的投资效益，必须把计划形成工程造价的价格机制， 改为国家宏观调控下以市场形成工程造价为主的价格机制，也就是要在统一工程量计算规 则和社会平均实物消耗量定额的基础上，遵循商品经济价格

5、规律，建立以市场形成造价为 主的价格机制：一是全面实现“量价分离” 。把政府发布量价合一的预算定额制度，改为政 府发布工程消耗量定额，单价随行就市，变目前发布指导价要大家执行改为发布市场信息 价进行指导，从而使不断变化的价格同相对稳定的实物消耗量相分离；二是统一工程量计 算规则。要逐步按照国际习惯，统一工程量名称、计量单位、计算规则、项目编号等，既 有利于指导市场，又有利于同国际接轨；三是将工程实体消耗和非实体消耗（施工措施性 消耗）相对分开。这有利于承包商发挥各自优势，竞争取胜；四是简化繁琐取费。现行定 额中各子目的造价不能直接反映，必须重新计算取费后才能明了，各子目、各分项工程的 造价与总

6、价的关系模糊，简化取费后，各分项及子目的造价与总价的关系变得清晰，有利 于投资控制活动和分包及设计变更部分的计价；五是保留政府对重要生产要素价格进行干 预的权力。如对市场某种资源紧缺时实行最高限价，规定最低日工资水平和部分工种最高 日工资限价等。造价确定与投资控制贯穿项目建设全过程，而对项目投资影响最大的设计阶段。在建 设项目的整个寿命期内，项目的初步设计基本上决定了建设项目的规模、结构形式、建筑 标准和使用功能，形成了设计概算，确定了投资的最高限额。施工图设计完成后，编制出 施工图预算，准确地计算出建设工程造价。因此，工程设计是影响和控制建设工程造价的 关键环节和重要阶段。长期以来，我们在工

7、程造价管理中，普遍忽视设计阶段项目的投资控制，而往往把控 制项目投资和工程造价的重点放在实施阶段，投入了大量的人力、物力去审查或计算建筑 安装工程造价，很少考虑如何才能达到投入合理的资金，获得美观大方、功能齐全适用、 经济合理的建筑产品。根据国内外有关的统计资料表明：初步设计阶段影响工程投资数额 幅度的可能性为 7090%，在技术设计阶段（施工图设计）影响投资的可能性为 30 75%； 在施工阶段（实施阶段）的影响工程投资的可能性为 5%25%。或者具体地说，设计阶段 影响工程投资的可能性为 80%，而实施阶段影响投资的可能性，充其量不会超过 20%，即通 过各种措施降低成本最大限度不外乎为

8、20%以下。一般情况下设计图纸一旦完成， “按图施 工”就是施工企业必须履行的原则，施工企业无权随意变动图纸，也没有时间、精力及承 担风险地去考虑优化设计。而我国普遍存在着设计部门比较保守，有的设计只图方便、凭 经验而不作方案对比，甚至盲目追求安全度和设计收费，而至关重要的概预算控制则与设 计院利益无关甚至违反，因此无从控制。工程设计和工程造价本来应该是统一整体的相互配合、配合促进的两项工作，而在我 们的实际工作中，却如不同道路上奔驰的两辆汽车，各行其道，互不关联。设计部门只管 设计质量，一般不管工程造价的高低，给国家的建设资金造成了极大的浪费。要改变这种 不良局面，在设计阶段，必须加强工程造

9、价和设计之间的横向联合，推行限额设计，逐步 实行以“价”定“量”的设计方法，在项目的投资范围内，按照“安全” “经济”“适用” “节俭”的原则进行工程设计，促使设计人员精打细算，精心设计，达到在设计阶段有效 控制工程造价的目的；要优化设计方案，其目的就是论证拟采用的设计方案技术上是否可 行、功能上能否满足需要、经济上是否合理、使用上是否安全可靠。尤其是在经济上，设 计的优化是很重要的控制手段，新工艺的使用、新材料的投入、一些局部设计的改变等， 这些因素的变化，往往使工程造价大幅度增减。据研究资料显示，建设项目的建筑系灵敏、 空间平面、层数和层高、结构和材料的选择、设计的选型等因素，直接影响着工

10、程造价的 高低。所以，要想在设计阶段控制工程造价，就一定要做好设计的优选工作，在设计阶段 进行设计招投标和设计方案的竞选，并运用价值工程等手段对备选方案进行优化，还要进 行设计方案的技术经济评价，真正达到以最优的设计、最经济的投资，建造最好的工程项 目的目的。建设工程造价全过程控制，是工程造价管理的主要表现形式，是提高项目投资效益的 关键所在，它贯穿于决策评估阶段、设计阶段、工程承发包阶段、施工实施阶段、竣工验 收阶段等项目建设全过程。科学周密而有计划地分阶段设置投资控制目标，可以通过目标 控制，在项目投资决策、设计、发包和实施阶段，把投资发生额控制在批准的限额以内并 随时纠编，确保投资目标顺

11、利实现，使投资估算、工程概算、设计预算、承包合同价更趋 合理准确，真实而客观反映项目实际进程发生额，有效防止概算超估算、预算超概算、竣 工结算超预算这一“三超”现象的发生，最大程度地合理使用人力、物力、财力，从而取 得较好的投资效益和社会效益。Shallow engineering cost management and investment controlProject construction central task is to realize the project goals. From the objective sense, investment to achieve the g

12、oal of economic benefit is owner real embodiment, And project cost determination and investment of effective control of the engineering construction managementis an important and indispensable part of project management has a special position.As Chinas economic system reform, thenational economy con

13、tinues to develop, how to strengthen the engineering cost management, improve the project investment benefit? Thisis what the currentinvestment and cost reform a major issue.Cost and investment in the development of national economy and social economic activities, have a lot of consistent place, but

14、 not a concept equivalent. Judging from the purpose is to make the investment, improve the amount of cast currency can guarantee, and realize value-added backflow, And improve cost is to make the investment project engineering price level control at target within the quota, Judging from behavioral p

15、rocess, investment behavior process is capital investment + project implementation + project control + capital recycling, the cost of the behavior process is cost sure (including investment estimation, design budgetary estimate and construction drawing budget) + process control + the final accounts

16、of the completed project. Investment behavior process than the cost of behavioral process longer. With the operation process, cost of capital is make monetary fund transform for achieving goals within the line of assets, investment is makemonetary fund transform for assets, and through the use of as

17、sets and monetary fund backflow.Investment cost is a critical part of and main content, it includes the construction project from construction preparatory to completion acceptance of the cost of combined, and it consists of building the cost, equipment tools is, the engineering construction other fe

18、es, reserve, interest interest, tax for fixed assets investment and the current funds and so on a composition. The price mechanism is the core of cost management in the problem, but also investment macro decision and improves the project investment benefit of a central issue. To strengthen the cost

19、management, increase the investment effects, must form a under the states macroeconomic control, taking market mainly formed cost price mechanism.The traditional budget norm system under the planned economy system, to strengthen the investment plan management, reduce waste aspects have certain posit

20、ive role. But with the socialist market economy is gradually establish and develop, the current budget norm system and the increasingly does not adapt: quota of quantity and price no separate, and formed a living market and dead unit price, the conflict cant in the market truly, promptly and accurat

21、ely reflecting the cost of building products, The current budget ration of comprehensive degree bigger, construction meansconsumepart is dead, stockings constitute engineering entity consumption part is decided, and by the design of construction cost parts, such as feet hand scheme, the content such

22、 as vertical transportation should be by construction enterprise in ensuring all-round to perform the contract under the premise of themselves, the current norm, should belong to the contents of the NingGuHuacompetition, to the detriment of construction enterprise and advantage, competition to win;

23、The current budget norm with legal nature and forced properties of budget ration direct fee fees standard, developers and contractors are altered arbitrarily, or planned pricing for the Lord; The current budget quota valuationmainly by direct fee, indirect fee, independent fee, profit and taxes cons

24、titute, in addition to direct fee to take everything correctly outside the rest rates form, and fees immobilized, go against intuitivey reflect the project content price, and with the international quoted price way gap bigger also.In order to which investment macro decision and improve the benefit o

25、f investment project, must the plan formation of engineering cost price mechanism, instead of under the states macroeconomic control by market mainly formed engineering cost price mechanism, was also must in unity quantity calculation rules and social average real consumption quota, follow the commo

26、dity economy based on the law of value, establishment of market mainly formed cost price mechanism: one is to fully realize price volume separation. The government issued the unity of quantity and price budget norm system, instead of the government issued engineering consumption quota, unit price fo

27、r seven, become currently issued guided prices wants everyone to execute instead released market information, thus making the price guidancetothe price of changing with relatively stable physical consumption phase separation, 2 it is unified quantity calculation rules. Will gradually according to in

28、ternational habit, unified quantities name, unit of measurement, calculation rules, project Numbers is not only beneficial to the market for guidance, etc, but also with the international community, Three is to engineering entity consumption and non entity consumption (construction measure sex consu

29、me) relative apart. This is helpful to the contractor play to their respective advantages, competition to win; The fourth is simplified trival fees. The current norm of each ZiMu cost cannot directly reflect, must recalculate fees can be known, ZiMu after each and every item construction cost of the

30、 total value of the relationship with fuzzy, simplify the fare, each partial and ZiMu cost and price relationship became clear, which investment control activities and subcontractor and design the variation valuation, Five is reserved to the government of important factors of production price interv

31、ention power. As to the market someresources when the highest price fixing, fixing minimum daily wages level and some type of highest daily wages limit etc.Cost determination and investment control throughout the whole project construction, project investment that has the largest effect on stage of

32、design. In construction projects on the life period, preliminary design of the project of construction project basically decided the scale, structure, construction standards and use function, formed design budgetary estimate, determine the investment ceiling. After the completion of the construction

33、 drawing design, formulate construction drawing budget, accurately calculate construction engineering cost. Therefore, engineering design is to influence and control of construction engineering cost of key sectors and an important stage.For a long time, we in the construction cost management, ignore

34、d in commondesign phase project of investment control, and often take control project investment and project cost focuses on the implementation stage, put in a great deal of manpower and material resources to review or computing architecture installation project cost, seldom consider howto reach int

35、o reasonable fund, acquire beautiful generous, complete functions applicable, reasonable economy construction products. According to the domestic and foreign relevant statistics show that the preliminary design stage affected the project investment amount the amplitude of the possibility for 70-90 p

36、ercent, in the technical design stage (construction design) affect investment possibilities for 30-75%, During the project construction phase (the implementation stage effect of project investment possibilities for 5%- 25%. Or specifically, design phase affect the project investment possibility to 8

37、0%, and the possibility of the implementation stage affect investment, at best not exceed 20%, namely through various measures to reduce cost utmost nothing more than 20 per cent for the following. Normally design drawings once completed, according to drawing construction is the principle of constru

38、ction enterprise must perform, construction enterprises shall not be entitled to optional change drawings, also have no time, energy and take risks to consider optimization design. And our country there are generally design department conservative, some design only figure convenient, with experience

39、 without scheme contrast, even blind pursue safety and design fees, and budget control is vital interests with the design institute has nothing to do, so dont even break the control.Engineering design and project cost is supposed to be a unified whole of mutual coordination and cooperation to promot

40、e the two tasks, and in our practice, but like a different path Benz two car, village populated, without relevance. Design department; the design quality and general regardless of engineering cost, or to the construction of the country caused a great waste of money. To change this situation, adverse

41、 in the design stage, we must strengthen the construction cost and design between horizontal cooperation, promote design-limited, gradually executed with price fixed quantity design methods, in the project investment scope, according to safe economy application frugal principle for engineering desig

42、n, prompting designers have carefully, elaborate design, achievein the design stage effective control of the project cost purpose; To optimize the design of argumentation, the purpose of which is to adopt the design scheme is it technically feasible, function can satisfy the need, economically wheth

43、er reasonable, whether using on safety and reliability.Especially in economy, designoptimization is important means of control, a new process of use, new material of dedication, some local design change etc, these factors change, often make engineering cost greatly increase or decrease. According to

44、 research data shows, the department of construction project is sensitive, space layout, layer number and layer are tall, structure and the choice of materials, design of the selection of the factors, the direct impact on the discretion of the engineering cost. So, want to control the engineering cost in the design phase, she will do it well design opti