建筑工程预决算过程中常见问题及对策

1、建筑工程预决算过程中常见问题及对策建筑工程预决算过程中常见问题及对策Common problems and countermeasures in the construction engineering budget process摘要：建筑工程预决算是决定和控制工程项目投资的重要措施和手段，是进行招标、考核企业经营管理水平的依据，也是审查机关掌握投资状况，监督经济活动的重要依据。本文分析了建筑工程预决算存在的问题，探讨了建筑工程预决算采取的对策。Pick to: construction engineering fields is to determine and control the p

2、roject investment important measures and means, is the tender, evaluation on the basis of enterprise management level, and censors master investment situation, supervise the important basis of economic activities4. This paper analyzes the problems existing in the construction engineering fields, dis

3、cusses the countermeasures of construction engineering fields. 关键词：建筑工程；预决算；问题；对策Keywords: building engineering; Budget; The problem; countermeasures 建筑工程预决算是决定和控制工程项目投资的重要措施和手段，是进行招标.考核企业经营管理水平的依据，也是审查机关掌握投资状况，监督经济活动的重要依据。这就要求工程预决算应有高度的科学性.准确性及权威性。为适应目前基本建设管理体制改革深入发展的需要，尤其是中国加入世界贸易组织以后，统一预决算的编制办法和标

4、准，提高预决算编制质量，削除工程造价失控现象，科学确定与有效控制工程投资，建立一个高效的建筑市场的工程造价管理制度日趋紧迫。Construction engineering budget is to determine and control the project investment important measures and means, is to conduct bidding. The basis of assessment enterprise operation and management level, and censors master investment situa

5、tion, supervise the important basis of economic activities. This requires engineering fields should be the height of the scientific nature. Accuracy and authority. In order to adapt to the the needs of the development of basic construction management system reform deeply, especially after Chinas ent

6、ry into the world trade organization, unified budget establishment method and standard, improve the quality of budget preparation, eliminate the project cost out of control phenomenon, science to determine and effectively control project investment, establish an effective system of the engineering c

7、ost management in the construction market has become increasingly urgent. 一.建筑工程预决算存在的问题A. The problems existing in the construction engineering fields 1.建筑工程预算主要存在的问题：1. The main problems existing in the construction project budget: （1）工程预算定额不健全(1) the engineering budget quota is not sound 许多建筑企业在进

8、行工程预算编制的时候，常常会遇到诸如借用定额问题。例如在进行房屋建筑工程预算编制的时候，参照工民建标准进行定额，这类定额的借用，因为没有考虑到地域.建筑类型.施工技术水平等因素的影响，而造成预算编制的不合理。Many construction companies in the project budgeting, often will encounter such as borrowing quota problem. For example in the housing construction project budgeting, reference to civil standard n

9、orm, the norm of borrowing, because there is no consideration to the region. Building types. The construction technology level, the influence of such factors as caused by the unreasonable budget establishment. （2）材料价格管理混乱(2) the material price management confusion 近年来建筑材料市场化，繁荣了建筑材料市场，但也带来了市场管理的混乱和建

10、筑材料价格涨浮的失控现象。现行建筑工程造价的构成中材料费几乎占工程60%70%。材料费在工程造价构成中占有核心地位，因此，控制材料价格对有效地控制和降低工程造价，提高建设投资效益具有重要意义。Prosperity of the building materials building materials market in recent years, the market, but also bring the market management chaos and building material price float out of control phenomenon. The curr

11、ent construction project cost in the composition of the cost of raw materials accounts for almost project 60% 70%. Cost of raw materials occupies the core status in the project cost constitute, as a result, control the material price to effectively control and reduce the project cost, improve the ef

12、ficiency of the construction investment is of great significance. （3）计算方法存在问题(3) calculation method has a problem 我国许多建筑企业在进行建筑工程预算的时候，经常会产生预算不准确的现象，之所以产生这种问题的一个原因在于工程预算定额的不正确，而另外一个重要原因是其计算方法也有较大失误，特别是在工程预算中，在工程的间接费中，因为计算方法是以直接工程费为基数而导致工程造价产生失控的现象。因为在进行工程前期预算的编制过程中，仅能够对有限的几个材料的基价做出定价，而且价差是不能用于计算间接费用

13、中，但是在工程的实际施工过程中，将会涉及到高达上百种材料，这些材料的预算价格除去规定的材料以外，都需要直接进入工程直接费用中去，材料费的增加是计算施工中间接费用的最为敏感因素， 因为材料费越多的话，间接费也就越多。而且因为材料的价格收到市场供求和国家政策的影响，常常会造成材料预算价格与实际价格不符合的问题，导致间接费的准确性降低，工程造价失控。Many buildings in our country enterprise when carries on the construction project budget, often produce the budget is not accur

14、ate phenomenon, is one reason for this problems, because of engineering budget quota is not correct, and another important reason is that the calculation method has bigger error, especially in the project budget, in project indirect cost, because the base of calculation method is based on project di

15、rect cost out of control phenomenon causes the project cost. Because in the project preliminary budget compilation process, only to a limited number of material base to make pricing, and the price cant be used to compute the indirect cost, but in actual engineering construction process, will be invo

16、lved as much as hundreds of kinds of material, the material budget price to remove material outside, all need to go directly into the project direct costs, increased cost of raw materials is to calculate the construction of the most sensitive factor of indirect costs, because the cost of raw materia

17、ls, the more the more overhead. And received because of the price of material market supply and demand and the impact of national policies, often cause material budget price and the actual price is not in conformity with the problem, results in the decrease of the accuracy of the indirect cost, proj

18、ect cost out of control. 2. 建筑工程决算中存在的问题2. The problems existing in the construction project final accounts （1） 高套定额问题(1) set of quota problem 高套定额是指使用低标准，套用高标准的定额，以增加工程预算。例如，在工程项目预算中，每个人挖土定额套用人工挖基抗定额的项目，这样以来每一百立方米的土地就多出418.12 元，无形中就提高了整个工程的总预算。High set of norm refers to the use of low standard, to

19、use the quota of high standard, in order to increase engineering budget. In engineering project budget, for example, each person digging quota to use artificial digging project of base resistance rating, this $418.12 per one hundred cubic meters of land is more, virtually increased the total budget

20、for the whole project. （2） 工程的质量问题(2) the quality of the engineering problems 建筑工程有很多计算内容，工程计算在一定情况下，直接影响工程的结算。例如：测量工程屋内面积，根据计算屋内实际用空心板40 块，如果计算不准确写成45块，墙体500 m2，写成700 m2，这样就会增大结算，这就要求审计人员能够熟悉工程计算，能准确的计算出工程用量。(1) there are a lot of calculation content, construction engineering calculation in certain

21、 cases, directly affect the settlement of project. Measurement engineering, for example, the room area, according to the actual calculation inside house with hollow slab 40 pieces, if not accurate written 45 pieces, wall as 700 m2, 500 m2, and this will increase and settlement, this requires the aud

22、itor to be familiar with the engineering calculation, can accurately calculate the engineering quantity. 工程计算重复。工程建设的一些小的项目，在工程定额中已经列入决算，但是决算在其他额定项目中也可以此项工作，这样就重复计算了工程量，自然而然的增加建设单位工程负担，造成资金大量浪费。Repeat (2) the engineering calculation. Small engineering construction projects, in engineering quota has

23、been included in the final accounts, but final accounts in other rated projects can also be the job, thus double counting the quantity, natural increase burden of construction unit project, causing huge waste of money. 定额包括的内容，在做工程计算时容易分开计算。例如在整体面层的水泥砂浆.水磨石地面中，每一百平方米的额定项目，已经包括95 m 踢脚线，虽然额定表面并没有写出来，但

24、是却是包括的内容，有的施工单位，在计算时就将踢脚线在工程计算时另算，这样无形中也加大了工程决算。(3) quota including content, when doing engineering calculation easily calculated separately. For example in the whole surface of the cement mortar. Terrazzo floor, each rating of the project of one hundred square meters, including 95 m play crural lin

25、e, while the nominal surface did not write it, but it is included in the content, some construction unit, the calculation will play crural line in engineering calculation in the other, so virtually also increased the project final accounts. 二.建筑工程预决算采取的对策2. Construction engineering fields to take co

26、untermeasures 1. 建立科学的工程预算管理体系1. To establish scientific engineering budget management system 工程概预算的编制和管理涉及到行政机关.设计单位.建设单位.施工企业以及建设银行等诸多部门。因此搞好工程预算编制和管理工作, 需要建立一个由各相关部门密切配合的高效.科学的体系。Budget preparation and management of the project involves the administrative organ. Design unit, construction unit. Co

27、nstruction enterprise and construction bank, and many other departments. Do a good job of the project budget preparation and management, therefore, need a each related department to closely cooperate with high efficiency. The system of science. （1）行政机关应切实加强工程建设概预算的指导工作, 搞好预算及定额.取费标准.设备及材料价格的管理好研究工作,

28、 完善相关经济法规,力争对工程造价实现动态管理, 对报批的预算认真审查, 对己批复的工程投资进行跟踪监控。(1) the administrative organs should strengthen the construction budget instruction work, do well the budget and norm. Charging standards. Good management of the research work on the equipment and materials prices, perfect the related economic rul

29、es and regulations, and strive to to realize dynamic management of engineering cost, the approval of the budget review seriously, for tracking monitoring has approval of engineering investment. （2）设计单位要严格按相关的经济法规编制概预算, 真实反映工程造价; 编制人员应深入调查研究, 总结经验教训, 积累技术经济资料, 同时应熟练掌握相关工程概预算的编制方法和相关规定.费用标准, 及时了解和运用相关

30、经济信息, 不断提高概预算编制质量。(2) the design unit should strictly in accordance with economic laws and regulations of the relevant budget, reflect the building cost of projects; Staff should be in-depth investigation and study, sum up experience lesson, the accumulation of technical and economic data, at the sa

31、me time should be familiar with related engineering budget establishment method and the related regulations. Expenses standards, timely understanding and using the relevant economic information, improving the budget establishment quality. （3）建设单位应以批准的初步设计预算为基础确定招标价, 并及时对工程造价全过程实施控制和管理, 设立专门的预算管理机构和专

32、职人员管理预算工作。(3) the construction unit shall be determined on the basis of the approved preliminary design budget, bidding price and in time for the whole process of project cost control and management, set up special budget management agencies and professional personnel management budget work. （4） 施工单

33、位应结合企业的实际情况, 合理确定报价; 并按照设计和合同精心组织施工, 力争以最少的投入获得最大的经济效益。此外, 还应积极加强信息的收集.分析和交流等等。(4) the construction unit should combine the enterprise actual situation, reasonable price; And according to the contract of design and construction is precisely organized as well, strive for with minimal input to obtain

34、the biggest economic benefits. In addition, still should actively strengthen the information collection. Analyze and communication and so on. 2.加强工程量的审核的力度;工程量是否正确时关系到预决算准确性的一个重要方面, 加强工程量审核应着重从以下几点入手:2. Strengthen the audit of quantities ; quantity is correct in relation to the accuracy of the budge

35、t of an important aspect, strengthen the audit of quantities should be emphatically from the following points: （1）审核工程项目划分是否合理。了解施工图纸的设计意图和施工方法, 做好计算工程项目划分工作是搞好预决算的基础; 因此审核预决算首先要审核工程项目划分是否合理, 是否出现多设或者少设项目, 划分项目方法则要注意与定额项目一致。(1) review the project division is reasonable. Understand construction drawi

36、ngs design intent and construction method, completes the calculation of project work is divided into better budget ; the basis of audit audit project budget must first division is reasonable, whether more or less set project, divided into project method is to pay attention to in line with quota proj

37、ect. （2）审核工程量的计算规则是否与定额保持一致。定额执行过程中各部分的工程量都要有计算规则, 必须按照执行。不可弄虚作假巧立名目。(2) review of quantities calculation rules are consistent with the norm. Quota execution rule for calculating the quantity of each part should have, must be in accordance with the implementation. Do not cheat pretexts. （3）审核工程量的计取单

38、位是否与套用定额单位保持一致。在套用定额时一定要注意计取单位是否保持一致, 这种错误不论有意无意都会给项目费用带来影响。(3) the audit quantity meter unit is consistent with the set quota unit. When paraphrasing quota must pay attention to gauge whether consistent unit, this kind of mistake whether intentionally or not, will affect project cost. （4）审核签证凭据, 核准

39、工程量;现场签证及设计修改通知书应根据实际情况核实, 做到实事求是, 合理计算。审核时做好调查研究, 审核其合理性和有效性, 不能见签证即给予计量, 杜绝和防范不合理.不实际的开支。Credentials, (4) audit visa approval ; site visa and design change notice of quantities should be verified according to the actual situation, be practical and realistic, reasonable calculation. Well when audit

40、 investigation and study, review its rationality and validity, and cant see visa to measure, to eliminate and prevent unreasonable. Not the actual spending. 3.规范工程中计取费率问题。计取费率问题一般比较简单, 国家分类不完全一致, 有的地区按施工单位资质等级计取费率, 这就要求审核人员要明确掌握施工单他的真实情况, 根据当地工程造价管理部门颁发的文件及规定严格执行, 加固定资产.企业总人数及工人.技术人员.管理人员之间的比例。3. Th

41、e specification engineering recruit take rate problem. Meter rate problem is compared commonly simple, national classification is not completely consistent, some regions according to the level of qualification of construction units take rate meter, which requires the audit personnel should grasp the

42、 real situation of construction of single he clearly, according to the local documents and regulations issued by the department of engineering cost management strictly, and fixed assets. Enterprises and workers. The total number of technical personnel. The ratio between the management personnel. 4.

43、材料价差。由于建筑产品的庞大性.多样性.复杂性, 使得建筑材料具有多样性且材料价格有时随时间(特别是季节) 变化的明显性, 这就要求审计人员除了要多订阅一些建筑性报纸.杂志.建筑材料价格信息. 指导等有关资料, 掌握建筑材料的些新变化.新动态.新趋势外, 还要经常深入到建筑市场了解建筑材料的价格, 进而做到审核决算中的材料调差项目时心中有数。4. The material price difference. Due to large building products. Diversity. Complexity, diversity makes building materials and material price sometimes changes over time (especially the season) obvious