工程造价管理与投资控制综述

1、 SHAPE * MERGEFORMAT 工程项目建设的的中心任务就就是实现项目目目标。从客客观意义上讲讲，投资目标标的实现才是是业主经济效效益的真正体体现；而工程程造价的确定定与投资的有有效控制是工工程建设管理理不可缺少的的重要组成部部分，在项目目建设管理中中有着特殊的的地位。随着着我国经济体体制改革的不不断深入，国国民经济持续续发展，怎样样加强工程造造价管理，提提高项目投资资效益？这是是当前投资和和造价改革的的一个重大课课题。造价和投资在国国民经济发展展中和社会经经济活动中，有有很多一致的的地方，但不不是一个等同同的概念。从从目的来看，搞搞好投资是为为了使投下去去的一定量的的货币能保证证回

2、流，并实实现增值；而而搞好造价是是为了使投资资项目的工程程价格水平控控制在目标额额度之内；从从行为过程来来看，投资的的行为过程是是资金投入+项目实施+项目控制+资金回收，造造价的行为过过程是造价确确定（包括投投资估算、设设计概算、施施工图预算）+过程控制+竣工决算。投投资的行为过过程比造价的的行为过程更更长。同是资资金运作过程程，造价是使使货币资金转转化为实现目目标额度内的的资产，而投投资是使货币币资金转化为为资产，并通通过资产的使使用又使货币币资金回流。造价是投资的一一个关键部分分和主要内容容，它包括建建设工程从建建设筹备到竣竣工验收所需需费用的总和和，它由建筑筑安装工程费费、设备工具具购置

3、费、工工程建设其他他费用、预备备费、建设期期贷款利息、固固定资产投资资方向调节税税和铺底流动动资金等项组组成。价格机机制是造价管管理的核心问问题，也是投投资宏观决策策和提高项目目投资效益的的一个核心问问题。要加强强造价管理，提提高投资效益益，必须形成成一个国家宏宏观调控下，以以市场形成造造价为主的价价格机制。传统的预算定额额制度在计划划经济体制下下，对加强计计划管理，减减少投资浪费费等方面起到到了一定的积积极作用。但但随着社会主主义市场经济济的逐步建立立和发展，现现行预算定额额制度与之越越来越不相适适应：定额中中“量”和“价价”没有分开开，形成了“活活市场”和“死死单价”的矛盾，不不能在市场中

4、中真实地、及及时地、准确确地反映建筑筑产品的造价价；现行预算算定额中综合合程度较大，施施工手段消耗耗部分统得较较死，构成工工程实体消耗耗部分是由设设计决定的，而而施工消耗部部分，如脚手手方案、垂直直运输等内容容应由施工企企业在确保全全面履行合同同的前提下自自行决定，现现行定额中，把把本应属于竞竞争的内容凝凝固化了，不不利于施工企企业发挥优势势，竞争取胜胜；现行预算算定额带有法法定性质和强强制性质，对对预算定额直直接费的取费费标准，开发发商和承包商商都不得随意意改变，还是是计划定价为为主；现行预预算定额计价价主要由直接接费、间接费费、独立费、利利润和税金构构成，除直接接费外其余各各项都以取费率率

5、的形式出现现，取费固定定化，不利于于直观地反映映各项工程内内容的价格，并并与国际报价价方式差距也也较大。为了有利于投资资宏观决策和和提高项目的的投资效益，必必须把计划形形成工程造价价的价格机制制，改为国家家宏观调控下下以市场形成成工程造价为为主的价格机机制，也就是是要在统一工工程量计算规规则和社会平平均实物消耗耗量定额的基基础上，遵循循商品经济价价格规律，建建立以市场形形成造价为主主的价格机制制：一是全面面实现“量价价分离”。把把政府发布量量价合一的预预算定额制度度，改为政府府发布工程消消耗量定额，单单价随行就市市，变目前发发布指导价要要大家执行改改为发布市场场信息价进行行指导，从而而使不断变

6、化的价价格同相对稳稳定的实物消消耗量相分离离；二是统一一工程量计算算规则。要逐逐步按照国际际习惯，统一一工程量名称称、计量单位位、计算规则则、项目编号号等，既有利利于指导市场场，又有利于于同国际接轨轨；三是将工工程实体消耗耗和非实体消消耗（施工措措施性消耗）相相对分开。这这有利于承包包商发挥各自自优势，竞争争取胜；四是是简化繁琐取取费。现行定定额中各子目目的造价不能能直接反映，必必须重新计算算取费后才能能明了，各子子目、各分项项工程的造价价与总价的关关系模糊，简简化取费后，各各分项及子目目的造价与总总价的关系变变得清晰，有有利于投资控控制活动和分分包及设计变变更部分的计计价；五是保保留政府对重

7、重要生产要素价格进进行干预的权权力。如对市市场某种资源源紧缺时实行行最高限价，规规定最低日工工资水平和部部分工种最高高日工资限价价等。造价确定与投资资控制贯穿项项目建设全过过程，而对项项目投资影响响最大的设计计阶段。在建建设项目的整整个寿命期内内，项目的初初步设计基本本上决定了建建设项目的规规模、结构形形式、建筑标标准和使用功功能，形成了了设计概算，确确定了投资的的最高限额。施施工图设计完完成后，编制制出施工图预预算，准确地地计算出建设设工程造价。因因此，工程设设计是影响和和控制建设工工程造价的关关键环节和重重要阶段。长期以来，我们们在工程造价价管理中，普普遍忽视设计计阶段项目的的投资控制，而

8、而往往把控制制项目投资和和工程造价的的重点放在实实施阶段，投投入了大量的的人力、物力力去审查或计计算建筑安装装工程造价，很很少考虑如何何才能达到投投入合理的资资金，获得美美观大方、功功能齐全适用用、经济合理理的建筑产品品。根据国内内外有关的统统计资料表明明：初步设计计阶段影响工工程投资数额额幅度的可能能性为7090%，在在技术设计阶阶段（施工图图设计）影响响投资的可能能性为3075%；在在施工阶段（实实施阶段）的的影响工程投投资的可能性性为5%225%。或者者具体地说，设设计阶段影响响工程投资的的可能性为880%，而实实施阶段影响响投资的可能能性，充其量量不会超过220%，即通通过各种措施施降

9、低成本最最大限度不外乎为为20%以下下。一般情况况下设计图纸纸一旦完成，“按按图施工”就就是施工企业业必须履行的的原则，施工工企业无权随随意变动图纸纸，也没有时时间、精力及及承担风险地地去考虑优化化设计。而我我国普遍存在在着设计部门门比较保守，有有的设计只图图方便、凭经经验而不作方方案对比，甚甚至盲目追求求安全度和设设计收费，而而至关重要的的概预算控制制则与设计院院利益无关甚甚至违反，因因此无从控制制。工程设计和工程程造价本来应应该是统一整整体的相互配配合、配合促促进的两项工工作，而在我我们的实际工工作中，却如如不同道路上上奔驰的两辆辆汽车，各行行其道，互不不关联。设计计部门只管设设计质量，一

10、一般不管工程程造价的高低低，给国家的的建设资金造造成了极大的的浪费。要改改变这种不良良局面，在设设计阶段，必必须加强工程程造价和设计计之间的横向向联合，推行行限额设计，逐逐步实行以“价价”定“量”的的设计方法，在在项目的投资资范围内，按按照“安全”“经经济”“适用用”“节俭”的的原则进行工工程设计，促促使设计人员员精打细算，精精心设计，达达到在设计阶阶段有效控制制工程造价的的目的；要优优化设计方案案，其目的就就是论证拟采采用的设计方方案技术上是是否可行、功功能上能否满满足需要、经经济上是否合合理、使用上上是否安全可可靠。尤其是是在经济上，设设计的优化是是很重要的控控制手段，新新工艺的使用用、新

11、材料的的投入、一些些局部设计的的改变等，这些些因素的变化化，往往使工工程造价大幅幅度增减。据据研究资料显显示，建设项项目的建筑系系灵敏、空间间平面、层数数和层高、结结构和材料的的选择、设计计的选型等因因素，直接影影响着工程造造价的高低。所所以，要想在在设计阶段控控制工程造价价，就一定要要做好设计的的优选工作，在在设计阶段进进行设计招投投标和设计方方案的竞选，并并运用价值工工程等手段对对备选方案进进行优化，还还要进行设计计方案的技术术经济评价，真真正达到以最最优的设计、最最经济的投资资，建造最好好的工程项目目的目的。建设工程造价全全过程控制，是是工程造价管管理的主要表表现形式，是是提高项目投投资

12、效益的关关键所在，它它贯穿于决策策评估阶段、设计阶阶段、工程承承发包阶段、施施工实施阶段段、竣工验收收阶段等项目目建设全过程程。科学周密密而有计划地地分阶段设置置投资控制目目标，可以通通过目标控制制，在项目投投资决策、设设计、发包和和实施阶段，把把投资发生额额控制在批准准的限额以内内并随时纠编编，确保投资资目标顺利实实现，使投资资估算、工程程概算、设计计预算、承包包合同价更趋趋合理准确，真真实而客观反反映项目实际际进程发生额额，有效防止止概算超估算算、预算超概概算、竣工结结算超预算这这一“三超”现现象的发生，最最大程度地合合理使用人力力、物力、财财力，从而取取得较好的投投资效益和社社会效益。S

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41、ctiion prroductts. Acccordiing too the domesstic aand fooreignn releevant statiisticss showw thatt the preliiminarry dessign sstage affeccted tthe prrojectt inveestmennt amoount tthe ammplituude off the possiibilitty forr 70-990 perrcent, in tthe teechniccal deesign stagee (connstrucction desiggn) a

42、fffect invesstmentt posssibiliities for 330-75%, Durring tthe prrojectt consstructtion pphase (the impleementaation stagee effeect off projject iinvesttment possiibilitties ffor 5% - 255%. Orr speccificaally, desiggn phaase afffect the pprojecct invvestmeent poossibiility to 800%, annd thee posssibi

43、liity off the impleementaation stagee affeect innvestmment, at beest noot excceed 220%, nnamelyy throough vvariouus meaasuress to rreducee costt utmoost noothingg moree thann 20 pper ceent foor thee folllowingg. Norrmallyy desiign drrawinggs oncce commpleteed, aaccordding tto draawing consttructiion

44、 iis thee prinnciplee of cconstrructioon entterpriise muust peerformm, connstrucction enterrprisees shaall noot be entittled tto opttionall channge drrawinggs, allso haave noo timee, eneergy aand taake riisks tto connsiderr optiimizattion ddesignn. Andd our counttry thhere aare geenerallly deesign d

45、eparrtmentt consservattive, some desiggn onlly figgure cconvennient, withh expeeriencce witthout schemme conntrastt, eveen bliind puursue safetty andd desiign feees, aand buudget contrrol iss vitaal intterestts witth thee desiign innstituute haas notthing to doo, so dontt evenn breaak thee conttrol.

46、Engineeering desiggn andd projject ccost iis suppposedd to bbe a uunifieed whoole off mutuual cooordinnationn and coopeeratioon to promoote thhe twoo taskks, annd in our ppractiice, bbut liike a diffeerent path Benz two ccar, vvillagge poppulateed, wiithoutt releevancee. Dessign ddeparttment; the de

47、siggn quaality and ggeneraal reggardleess off engiineeriing coost, oor to the cconstrructioon of the ccountrry cauused aa greaat wasste off moneey. Too channge thhis siituatiion, aadversse in the ddesignn stagge, wee mustt streengtheen thee consstructtion ccost aand deesign betweeen hoorizonntal cco

48、operrationn, proomote desiggn-limmited, gradduallyy execcuted with pricce fiixed quanttity desiggn metthods, in tthe prrojectt inveestmennt scoope, aaccordding tto saafe econoomy appliicatioon ffrugall priinciplle forr engiineeriing deesign, prommptingg desiignerss havee careefullyy, elaaboratte des

49、sign, achieeve inn the desiggn staage efffectiive coontroll of tthe prrojectt costt purppose; To opptimizze thee desiign off arguumentaation, the purpoose off whicch is to addopt tthe deesign schemme is it teechniccally feasiible, functtion ccan saatisfyy the need, econnomicaally wwhetheer reaasonab

50、ble, wwhetheer usiing onn safeety annd relliabillity. Especciallyy in eeconommy, deesign optimmizatiion iss impoortantt meanns of contrrol, aa new proceess off use, new materrial oof deddicatiion, ssome llocal desiggn chaange eetc, tthese factoors chhange, ofteen makke enggineerring ccost ggreatlly

51、inccreasee or ddecreaase. AAccordding tto ressearchh dataa showws, thhe deppartmeent off consstructtion pprojecct is sensiitive, spacce layyout, layerr numbber annd layyer arre talll, sttructuure annd thee choiice off mateerialss, dessign oof thee seleectionn of tthe faactorss, thee direect immpact on thhe disscretiion off the enginneerinng cosst. Soo, wannt to contrrol thhe enggineerring ccost iin thee desiign phhase, she wwill ddo it well desiggn opttimizaa