《工程造价管理 第2版》 课件 第八章 建设项目竣工验收及后评估阶段的工程造价管理

Chapter8Projectcostmanagementinthestageofcompletionacceptanceandpost-evaluationofconstructionprojects

第八章建设项目竣工验收及后评价阶段的工程造价管理

8.1Overview

概述8.2Completionsettlementandfinalaccountsofconstructionprojects建设项目竣工结算与竣工决算8.3Handlingofqualitymargin质量保证金的处理8.4Post-evaluationofconstructionprojects建设项目后评估8.1Overview概述

8.1.1Constructionprojectcompletionacceptanceconcept建设项目竣工验收的概念

Constructionprojectcompletionacceptanceistopointtobytheconstructionunit,constructionunitandprojectacceptancecommittee,toprojectdesignspecificationanddesigndocumentsofapproval,andthedepartmentofthestateoronthebasisoftheconstructionacceptancespecificationsandqualityinspectionstandards,accordingtocertainproceduresandformalities,aftertheprojectcompletedandtrialproductionofqualified)(industrialproductionproject,theproject'soverallinspection,certification,acomprehensiveevaluationandidentificationofactivities.建设项目竣工验收是指由建设单位、施工单位和项目验收委员会，以项目批准的设计任务书和设计文件，以及国家或部门颁发的施工验收规范和质量检验标准为依据，按照一定的程序和手续，在项目建成并试生产合格后（工业生产性项目），对工程项目的总体进行检验、认证、综合评价和鉴定的活动。

Thecompletionandacceptanceofconstructionprojectscanbedividedintosingleprojectacceptance,unitprojectacceptance(alsoknownasdeliveryacceptance),andoverallprojectacceptance(alsoknownasoperationacceptance)accordingtothedifferentobjectsaccepted.建设项目竣工验收按被验收的对象不同可分为：单项工程验收、单位工程验收（也称交工验收）、工程整体验收（也称动用验收）。Generallyspeaking,thecompletionandacceptanceofconstructionprojectsreferstothe"operationandacceptance".通常所说的建设项目竣工验收，指的是“动用验收”。8．1．2Thecontentsandconditionsofthecompletionacceptanceoftheconstructionproject建设项目竣工验收的内容与条件

Fordifferentconstructionprojects,thecontentofcompletionacceptanceisnotcompletelythesame.Butgenerallyincludestheprojectdataacceptanceandtheprojectcontentacceptancetwoparts.

不同的建设项目，其竣工验收的内容不完全相同。但一般均包括工程资料验收和工程内容验收两部分。（1）acceptanceofengineeringdata工程资料验收Includingengineeringtechnicaldata,comprehensivedataandfinancialdataacceptancethreeaspectsofthecontent.包括工程技术资料、综合资料和财务资料验收三个方面的内容。1）acceptanceofengineeringtechnicaldataincludes:工程技术资料验收的内容有：①Engineeringgeology,hydrology,meteorology,topography,landform,buildings,structuresandimportantequipmentinstallationlocation,surveyreportandrecords.

工程地质、水文、气象、地形、地貌、建筑物、构筑物及重要设备安装位置、勘察报告与记录。②preliminarydesign,technicaldesignorexpandthepreliminarydesign,keytechnicaltest,overallplanninganddesign.初步设计、技术设计或扩大初步设计、关键的技术试验、总体规划设计。③soiltestreport,foundationtreatment土质试验报告、基础处理。④constructionengineeringconstructionrecords,unitengineeringqualityinspectionrecords,pipelinestrength,sealingtestreport,equipmentandpipelineinstallationandconstructionrecordsandqualityinspection,instrumentinstallationandconstructionrecords.建筑工程施工记录、单位工程质量检验记录、管线强度、密封性试验报告、设备及管线安装施工记录及质量检查、仪表安装施工记录。⑤equipmenttest,acceptanceoperation,maintenancerecords.设备试车、验收运转、维修记录。⑥producttechnicalparameters,performance,drawings,processdescription,processprocedures,technicalsummary,productinspectionandpackaging,processdiagram.产品的技术参数、性能、图纸、工艺说明、工艺规程、技术总结、产品检验与包装、工艺图。⑦drawingsandspecificationsoftheequipment.设备的图纸、说明书。⑧foreigncontracts,negotiatingagreements,lettersofintent.涉外合同、谈判协议、意向书。⑨materialsonindividualprojectsandallpipenetworkas-builtdrawings.各单项工程及全部管网竣工图等资料。2）comprehensiveengineeringdataacceptanceincludes:工程综合资料验收的内容有：①Projectproposalandapproval,feasibilitystudyreportandapproval,projectevaluationreport,environmentalimpactassessmentreport.项目建议书及批件，可行性研究报告及批件，项目评估报告，环境影响评估报告书。②Designspecification,landrequisitiondeclarationandapprovaldocuments.设计任务书，土地征用申报及批准的文件。③Biddingdocuments,contract.招标投标文件，承包合同。④projectcompletionacceptancereport,acceptancereport.项目竣工验收报告，验收鉴定书。3）theacceptanceofprojectfinancialdataincludes:工程财务资料验收的内容有：①constructionfundsupplyovertheyears(dial,loan)situationandapplication.历年建设资金供应（拨、贷）情况和应用情况。②approvedannualfinancialaccountsovertheyears.历年批准的年度财务决算。③annualinvestmentplanovertheyears,financialincomeandexpenditureplan.历年年度投资计划、财务收支计划。④constructioncostdata.建设成本资料。⑤designbudgetestimatesandbudgetdata.设计概算、预算资料。⑥constructiondata.施工决算资料。（2）acceptanceofprojectcontents工程内容验收Includingtheconstructionprojectacceptance,installationprojectacceptanceoftwoparts包括建筑工程验收、安装工程验收两部分。1）contentsofconstructionprojectacceptanceinclude:建筑工程验收的内容有：①Thelocationofthebuilding,elevation,axisisinlinewiththedesignrequirements.建筑物的位置、标高、轴线是否符合设计要求。②onthefoundationengineeringearthwork,cushionengineering,masonryengineeringandotherdatareview.对基础工程中的土石方工程、垫层工程、砌筑工程等资料的审查。③thestructuralengineeringofbrickandwoodstructure,brickandconcretestructure,theinternalpouringstructure,reinforcedconcretestructureoftheexaminationandacceptance.结构工程中的砖木结构、砖混结构、内浇外砌结构、钢筋混凝土结构的审查验收。④theinspectionandacceptanceofthewoodfoundation,linoleum,roofingtile,insulationlayer,waterprooflayeroftheroofingproject.对屋面工程的木基、望板油毡、屋面瓦、保温层、防水层等的审查验收。⑤theexaminationandacceptanceoftheWindowsanddoorsproject.对门窗工程的审查验收。⑥onthedecorationprojectreviewandacceptance(plaster,paintandotherprojects)对装修工程的审查验收（抹灰、油漆等工程）。2）contentsofinstallationacceptanceinclude:安装工程验收的内容有：①constructionequipmentinstallationengineering(referstothecivilbuildingsinthewaterpipe,heating,gas,ventilation,electricallightinginstallationengineering).Thespecification,model,quantityandqualityoftheseequipmentshouldbecheckedtoseeiftheymeetthedesignrequirements.Thematerials,materialsandmaterialsusedduringinstallationshouldbechecked.Pressuretest,watertestandlightingshouldbechecked.建筑设备安装工程（指民用建筑物中的上下水管道、暖气、煤气、通风、电气照明等安装工程）。应检查这些设备的规格、型号、数量、质量是否符合设计要求，检查安装时的材料、材质、材种，检查试压、闭水试验、照明。②processequipmentinstallationengineeringincluding:production,lifting,transmission,experimentandotherequipmentinstallation,andaffiliatedpipelinelayingandpainting,insulation,etc.Checkequipmentspecification,model,quantity,quality,equipmentinstallationposition,elevation,framesize,quality,singletestrun,no-loadcombinedtestrun,loadcombinedtestrun,weldingqualityofpipeline,cleaning,purging,pressuretest,leakagetestandvariousvalves,etc.

工艺设备安装工程包括：生产、起重、传动、实验等设备的安装，以及附属管线敷设和油漆、保温等。检查设备的规格、型号、数量、质量、设备安装的位置、标高、机座尺寸、质量、单机试车、无负荷联动试车、有负荷联动试车、管道的焊接质量、清洗、吹扫、试压、试漏及各种阀门等。③powerequipmentinstallationengineeringreferstotheself-providedpowerplantprojectorsubstation(substation),powerdistributionlineacceptance.动力设备安装工程指有自备电厂的项目或变配电室（所）、动力配电线路的验收。2．Conditionsforthecompletionandacceptanceofconstructionprojects建设项目竣工验收的条件TheregulationsonthequalitycontrolofconstructionprojectsissuedbythestatecouncilinJanuary2000stipulatesthatthecompletionandacceptanceofconstructionprojectsshallmeetthefollowingconditions:国务院2000年1月发布的第279号令《建设工程质量管理条例》规定，建设工程竣工验收应当具备以下条件：1）completethedesignoftheconstructionprojectandthecontentsagreedinthecontract.完成建设工程设计和合同约定的各项内容。2）completetechnicalfilesandconstructionmanagementmaterials.有完整的技术档案和施工管理资料。3）sitetestreportofmainbuildingmaterials,buildingcomponentsandequipmentusedintheproject.有工程使用的主要建筑材料、建筑构配件和设备的进场试验报告。4）qualityqualificationdocumentssignedbysurvey,design,constructionandprojectsupervisionunits.有勘察、设计、施工、工程监理等单位分别签署的质量合格文件。5）engineeringwarrantysignedbytheconstructioncompany.

有施工单位签署的工程保修书。8．1．3Basisandstandardforcompletionacceptanceofconstructionproject建设项目竣工验收的依据与标准

1.Thebasisforthecompletionandacceptanceofconstructionprojects建设项目竣工验收的依据除了必须符合国家规定的竣工标准（或地方政府主管机关规定的具体标准）之外，在进行竣工验收和办理工程移交手续时，应该以下列文件作为依据：1）variousdocumentsapprovedbythesuperiorcompetentdepartmentfortheproject.上级主管部门对该项目批准的各种文件。2）feasibilitystudyreport.可行性研究报告。3）constructiondrawingdesigndocumentsanddesignchangenegotiationrecords.施工图设计文件及设计变更洽商记录。4）variousstandardspromulgatedbythestateandcurrentconstructionacceptancespecifications.国家颁布的各种标准和现行的施工验收规范。5）projectcontractdocuments.工程承包合同文件。6）technicalequipmentmanual.技术设备说明书。7）unifiedregulationsonconstructionandinstallationworksandregulationsofcompetentauthoritiesoncompletionofworks.建筑安装工程统一规定及主管部门关于工程竣工的规定。8）forprojectsofnewtechnologiesandcompletesetsofequipmentimportedfromabroadandsino-foreignjointventureconstructionprojects,theinspectionandacceptanceshallbeconductedinaccordancewiththesignedcontractsanddesigndocumentsprovidedbytheimportingcountry从国外引进的新技术和成套设备的项目以及中外合资建设项目，要按照签订的合同和进口国提供的设计文件等进行验收；2．Standardsforcompletionacceptanceofconstructionprojects建设项目竣工验收的标准1）theproductionprojectsandauxiliarypublicfacilitieshavebeencompletedaccordingtothedesignrequirementsandcanmeettherequirementsforproductionanduse.生产性项目和辅助性公用设施，已按设计要求完成，能满足生产使用。2）themainsupportingprocessequipmentisqualifiedafterlinkageloadtest,formingtheproductioncapacityandbeingabletoproducetheproductsspecifiedinthedesigndocument.主要工艺设备配套经联动负荷试车合格，形成生产能力，能够生产出设计文件所规定的产品。3）themainproductionfacilitieshavebeenbuiltaccordingtothedesignrequirements.主要的生产设施已按设计要求建成。4）productionpreparationcanmeettheneedsofproduction.生产准备工作能适应投产的需要。5）environmentalprotectionfacilities,laborsafetyandhealthfacilitiesandfirefightingfacilitieshavebeenbuiltandusedatthesametimeaccordingtothedesignandthemainproject.环境保护设施、劳动安全卫生设施、消防设施已按设计与主体工程同时建成使用。6）theconstructionandcompletionacceptanceofproductiveinvestmentprojects,suchascivilengineering,installation,civilairdefense,pipeline,communicationandotherprojectsofindustrialprojects,mustbecarriedoutinaccordancewiththenationalandindustrialconstructionandacceptancespecifications.生产性投资项目，如工业项目的土建、安装、人防、管道、通讯等工程的施工和竣工验收，必须按照国家和行业施工及验收规范执行。3．Checkandapprovethequalityofthecompletionacceptanceofconstructionprojects建设项目竣工验收的质量核定Thequalitycheckandapprovalofthecompletionacceptanceisalegalmeansforthegovernmenttosupervisethequalityofthecompletedproject.竣工验收的质量核定是政府对竣工工程进行质量监督的一种带有法律性的手段，是竣工验收交付使用必须办理的手续。

（1）declaretheconditionsforthequalityapprovalofthecompletedproject申报竣工质量核定工程的条件1）Itmustmeetthecompletionconditionsstipulatedbythecountryorregionandthecontentsstipulatedinthecontract.Forprojectsentrustedtoprojectsupervision,therelevantmaterialsconcerningthesupervisionofprojectqualitybythesupervisingentitymustbeprovided.必须符合国家或地区规定的竣工条件和合同规定的内容。委托工程监理的工程，必须提供监理单位对工程质量进行监理的有关资料。2）Theacceptancerecordssignedbyallpartiesmustbeavailable.Iftheconstructionunitrepairsthequalityproblemsraisedbytheacceptanceparties,itshallhavethere-inspectionrecordsoftheconstructionunitandthesupervisionunit.必须具备各方签认的验收记录。对验收各方提出的质量问题，施工单位进行返修的，应具备建设单位和监理单位的复验记录。3）Itshallhavecompleteandeffectiveconstructiontechnicaldataconformingtotherequirements.具有符合照规定的、齐全有效的施工技术资料。4)

Ensurewaterandelectricitysupplyandothernecessaryconditionsforcompletionqualityapproval.保证竣工质量核定所需的水、电供应及其他必备的条件。（2）themethodofcompletionqualityapproval竣工质量核定的方法1）afterthecompletionoftheunitproject,theconstructionunitshallconductself-inspectioninaccordancewiththeprovisionsofthenationalinspectionandevaluationstandards,andsubmittotheconstructionunitaftermeetingthequalitystandardsrequiredbytherelevantspecifications,designdocumentsandcontract.单位工程完成之后，施工单位应按照国家检验评定标准的规定进行自验，符合有关规范、设计文件和合同要求的质量标准后，提交建设单位。2）theconstructionunitshallorganizedesign,supervision,constructionandotherunitstoevaluatetheprojectquality,andsubmittheapplicationtotherelevantsupervisioninstitutionsforthequalityapprovalofthecompletedproject.建设单位组织设计、监理、施工等单位，对工程质量评出等级，并向有关的监督机构提出申报竣工工程质量核定。3）afteracceptingthequalityverificationofthecompletedproject,thesupervisioninstitutionshallconducttheverificationinaccordancewiththenational"projectqualityinspectionandassessmentstandards".Qualifiedorexcellentprojectsshallbeissuedwiththe"certificateofquality"andthequalitygradeshallbedescribed.Aftertheprojectisdeliveredforuse,ifthereareseriousproblemssuchaspermanentdefectsintheprojectquality,thesupervisioninstitutionwillwithdrawthecertificateofconformityandpublishit.监督机构在受理了竣工工程质量核定后，按照国家的《工程质量检验评定标准》进行核定，经核定合格或优良的工程，发给《合格证书》，并说明其质量等级。工程交付使用后，如工程质量出现永久缺陷等严重问题，监督机构将收回《合格证书》，并予以公布。4）theunqualifiedunitprojectapprovedbythesupervisioninstitutionshallnotbeissuedwitha"certificateofquality"andshallnotbeputintouse.Theresponsibleunitshallre-applyandre-examinetheprojectafterrepairingitwithintheprescribedtimelimit.经监督机构核定不合格的单位工程，不发给《合格证书》，不准投入使用，责任单位在规定期限返修后，再重新进行申报、核定。5）intheverification,iftheconstructionunitdatacannotexplainthesafetyofthestructureorcannotguaranteetheuseofthefunction,theconstructionunitcommissionedastatutorymonitoringunitformonitoring,andbythesupervisionagencytoconcealtheaccidenttohandleaccordingtolaw在核定中，如施工单位资料不能说明结构安全或不能保证使用功能的，由施工单位委托法定监测单位进行监测，并由监督机构对隐瞒事故者进行依法处理。8．1．4Methods,proceduresandmanagementofthecompletionandacceptanceofconstructionprojects建设项目竣工验收的方式、程序与管理1．Methodsforthecompletionandacceptanceofconstructionprojects建设项目竣工验收的方式

表8－1

不同阶段的工程验收类型验收条件验收组织中间验收（1）按照施工承包合同的约定，施工完成到某一阶段后要进行中间验收。（2）主要的工程部位施工已完成了隐蔽前的准备工作，该工程部位将置于无法查看的状态。由监理单位组织，业主和承包商派人参加。该部位的验收资料将作为最终验收的依据。单项工程验收（交工验收）（1）建设项目中的某个合同工程已全部完成。（2）合同内约定有分部分项移交的工程已达到竣工标准，可移交给业主投入试运行。由业主组织，会同施工单位、监理单位、设计单位及使用单位等有关部门共同进行。全部工程竣工验收（动用验收）（1）建设项目按设计规定全部建成，达到竣工验收条件。（2）初验结果全部合格。（3）竣工验收所需资料已准备齐全。大中型和限额以上项目由国家计委或由其委托项目主管部门或地方政府部门组织验收。小型和限额以下项目由项目主管部门组织验收业主、监理单位、施工单位、设计单位和使用单位参加验收工作。2．Completionacceptanceproceduresofconstructionprojects建设项目竣工验收程序

（1）thecontractorappliesfordeliveryforacceptance承包商申请交工验收（2）sitepreliminaryinspectionbysupervisionengineer监理工程师现场初验（3）formalacceptance正式验收（4）singleprojectacceptance单项工程验收（5）completionandacceptanceofallworks全部工程的竣工验收（1）thecontractorappliesfordeliveryforacceptance承包商申请交工验收Thecontractormayapplyfordeliveryandacceptanceofthecontractworksaftercompletionofthecontractworksortheworksmaybehandedoverstepbystepasagreedinthecontract.Generally,thecompletionandacceptanceofaprojectisasingleproject,butitcanalsobetheconstructioncontentofaunitprojectinsomespecialcircumstances,suchasthespecialfoundationtreatmentprojectandthehandoverofasingleunitofapowerstationaftercompletion.Thecontractorshallcarryoutpre-inspectionuponthecompletionoftheconstructionproject,determinetherepairmeasuresandstandardsforthepartsandprojectsthatdonotmeettherequirements,andrepairthedefectiveparts;Fortheequipmentinstallationproject,partyaandthesupervisingunitshalljointlycarryoutsingleandcombinedtestwithoutload.Afterthecontractorcompletestheaboveworkandpreparesthecompletionmaterials,itcansubmitthecompletionacceptanceapplicationreporttopartya.Generally,thebasicconstructionunitshallcarryoutthecompletionacceptancepre-acceptanceatthreelevelsofself-inspection,projectmanagerself-inspectionandcompanypre-inspection,alsoknownasthecompletionpre-inspection,tomakepreparationsfortheformalcompletionacceptance.承包商在完成了合同工程或按合同约定可分步移交工程的，可申请交工验收。交工验收一般为单项工程，但在某些特殊情况下也可以是单位工程的施工内容，诸如特殊基础处理工程、发电站单机机组完成后的移交等。承包商施工的工程达到竣工条件后，应先进行预检验，对不符合要求的部位和项目，确定修补措施和标准，修补有缺陷的工程部位；对于设备安装工程，要与甲方和监理单位共同进行无负荷的单机和联动试车。承包商在完成了上述工作和准备好竣工资料后，即可向甲方提交竣工验收申请报告，一般由基层施工单位先进行自验、项目经理自验、公司级预验三个层次进行竣工验收预验收，亦称竣工预验，为正式竣工验收做好准备。（2）sitepreliminaryinspectionbysupervisionengineer监理工程师现场初验

Theconstructionunitthroughthepre-acceptanceofthecompletion,theproblemsfoundafterthetreatment,decidedtoformallysubmittotheacceptance,shouldbesubmittedtothesupervisionengineeracceptanceapplicationreport,supervisionengineerreviewacceptanceapplicationreport,ifitisconsideredthattheacceptance,thesupervisionengineershallformainspectiongroup,thecompletionoftheprojectforpreliminaryinspection.Qualityproblemsfoundinthepreliminaryinspectionshallbetimelynotifiedtotheconstructionunitinwritingforrepairorevenrework.施工单位通过竣工预验收，对发现的问题进行处理后，决定正式提请验收，应向监理工程师提交验收申请报告，监理工程师审查验收申请报告，如认为可以验收，则由监理工程师组成验收组，对竣工的工程项目进行初验。在初验中发现的质量问题，要及时书面通知施工单位，令其修理甚至返工。（3）formalacceptance正式验收Organizedbytheownerorsupervisionengineer,theformalacceptanceinspectionshallincludetheowner,supervisionunit,designunit,constructionunit,projectqualitysupervisionstationandotherunits.Theworkingprocedureis:由业主或监理工程师组织，有业主、监理单位、设计单位、施工单位、工程质量监督站等单位参加的正式验收。工作程序是：

1）allpartiesparticipatinginthecompletionacceptanceoftheprojectshallvisuallyinspectthecompletedprojectandcheckwhetherthecontentslistedintheprojectdataarecompleteandcompleteonebyone.参加工程项目竣工验收的各方对已竣工的工程进行目测检查，逐一核对工程资料所列内容是否齐备和完整。

2）thesiteacceptancemeetingattendedbyallpartiesshallbeheldandtheprojectmanagershallintroducetheconstructionsituation,self-inspectionsituationandcompletionsituationoftheprojectandpresentthecompletiondata;Thechiefprojectsupervisionengineershallinformthemaincontentsoftheprojectsupervisionandpublishthesupervisionopinionsonthecompletionandacceptance;Thenadjourntemporarily,bythequalityinspectiondepartmentinconjunctionwiththeownersandsupervisionengineertodiscusswhethertheformalacceptanceofqualified;Finally,theownerorthechiefsupervisionengineerannouncedtheacceptanceresults,qualitycontrolstationannouncedtheprojectqualitylevel.举行各方参加的现场验收会议，由项目经理对工程施工情况、自验情况和竣工情况进行介绍，并出示竣工资料；由项目总监理工程师通报工程监理中的主要内容，发表竣工验收的监理意见；然后暂时休会，由质检部门会同业主及监理工程师讨论正式验收是否合格；最后复会，由业主或总监理工程师宣布验收结果，质检站人员宣布工程质量等级。

3）thecompletionacceptancecertificateshallbehandled,signedandsealedbythethreeparties.办理竣工验收签证书，三方签字盖章。（4）singleprojectacceptance

单项工程验收Singleprojectischeckedandaccepttobecalledagainhandinprojectcheckandaccept,aftercheckingandacceptancenamely,ownerjustcanputintouse.Theinspectionandacceptanceshallbeconductedbytheownerinaccordancewiththerelevanttechnicalspecificationsandconstructioncontractissuedbythestate,andthefollowingaspectsshallbeinspectedorinspected:单项工程验收又称交工验收，即验收合格后业主方可投入使用。由业主组织的交工验收，主要依据国家颁布的有关技术规范和施工承包合同，对以下几方面进行检查或检验：1）checkandverifythecompletionoftheproject,andpreparetotransfertotheownertheintegrityandaccuracyofalltechnicaldata.检查、核实竣工项目，准备移交给业主的所有技术资料的完整性、准确性。2）accordingtothedesigndocumentandcontract,checkwhetherthereisanymissingiteminthecompletedproject.

按照设计文件和合同，检查已完工程是否有漏项。3）inspectprojectquality,concealedprojectacceptancematerials,constructionrecordsofkeyparts,etc.,andinspectwhethertheconstructionqualitymeetstherequirementsofthecontract.检查工程质量、隐蔽工程验收资料、关键部位的施工记录等，考察施工质量是否达到合同要求。4）checkthetestrecordandwhethertheproblemsfoundinthetestarecorrected.检查试车记录及试车中所发现的问题是否得到改正。5）ifreworkorrepairisfoundtobeneededduringtheacceptanceinspection,thecompletiondeadlineshallbeclearlyspecified.在交工验收中发现需要返工、修补的工程，明确规定完成期限。6）otherrelevantissuesinvolved.其他涉及的有关问题。（5）completionandacceptanceofallworks全部工程的竣工验收Afterthecompletionofallconstruction,thestatecompetentdepartmentsshallorganizethecompletionacceptanceinspection,alsoknownastheacceptanceinspectionbyuse.Theowner'sparticipationinthecompletionacceptanceofalltheprojectsisdividedintothreestages:acceptancepreparation,pre-acceptanceandformalacceptance.全部施工完成后，由国家主管部门组织的竣工验收，也称动用验收。业主参与全部工程竣工验收分为验收准备、预验收和正式验收三个阶段。1）issuethenoticeofcompletionacceptance.发出《竣工验收通知书》2）organizeacceptancework.组织验收工作。3）issueandhandoverthecompletionacceptancecertificate.签发《竣工验收证明书》并办理移交。4）projectqualityassessment进行工程质量评定。5）sortedoutvarioustechnicaldocumentsandmaterials,andhandledthetransferofengineeringfilesandmaterials.整理各种技术文件资料，办理工程档案资料移交。6）handlethetransferproceduresoffixedassets.办理固定资产移交手续。7）handlingprojectfinalaccounts.办理工程决算。8）signthecompletionacceptancecertificate.签署竣工验收鉴定书。8.1.5Projectcostmanagementinthestageofcompletionacceptanceandpost-evaluationofconstructionprojects

建设项目竣工验收及后评估阶段的工程造价管理1.Therelationshipbetweenthecompletionacceptanceandpost-evaluationstageofaconstructionprojectandtheprojectcost建设项目竣工验收、后评估阶段与工程造价的关系

Thefinalaccountofcompletionisthedocumentthattheconstructionunitreflectstheactualcostandinvestmenteffectoftheconstructionprojectandcorrectlyverifiesthevalueofthenewlyaddedfixedassets.Itisanimportantpartofthecompletionacceptancereport.Atthesametime,thefinalsettlementpriceofcompletionisasummaryofthesettlementpriceofcompletionandotherconstructioncostsactuallyincurred,whichisthebasisforcalculatingthevalueofthepropertydeliveredforuse.Thefinalaccountsofcompletioncanreflectthecompletionofthefixedassetsplanandthereasonsforsavingoroverspending,soastocontroltheprojectcost.

竣工决算是建设单位反映建设项目实际造价、投资效果和正确核定新增固定资产价值的文件，是竣工验收报告的重要组成部分。同时，竣工决算价格是由竣工结算价格与实际发生的工程建设其他费用等汇总而成，是计算交付使用财产价值的依据。竣工决算可反映出固定资产计划完成情况以及节约或超支原因，从而控制工程造价。Post-evaluationofaconstructionprojectreferstotheeconomicactivitiesthatsystematicallyevaluatethewholeprocessofprojectapprovaldecision,designandconstruction,completionandoperation,etc.ofaconstructionprojectafterithasbeencompletedandputintooperationandproductionoperationforaperiodoftime.Itisanimportantpartofprojectcostmanagement.Throughpost-evaluationofconstructionprojects,achievementscanbeaffirmed,experiencesummedup,problemsstudied,lessonslearned,Suggestionsputforward,workimproved,andthepurposeofconstantlyimprovingprojectdecision-makinglevelandinvestmenteffect.

建设项目后评估是指建设项目在竣工投产、生产运营一段时间后，对项目的立项决策、设计施工、竣工投产、生产运营等全过程进行系统评价的一一种经济活动，它是工程造价管理的一项重要内容。通过建设项目后评估，可以达到肯定成绩、总结经验、研究问题、吸取教训、提出建议、改进工作、不断提高项目决策水平和投资效果的目的。2.Thecontentofprojectcostmanagementinthestageofcompletionacceptanceandpost-evaluationofaconstructionproject建设项目竣工验收、后评估阶段工程造价管理的内容

Establishmentandreviewofcompletionsettlement,establishmentoffinalaccountsforcompletion,treatmentofwarrantyexpenses,post-evaluationofconstructionprojects,etc.竣工结算的编制与审查，竣工决算的编制，保修费用的处理，建设项目后评估等。8．2Completionsettlementandfinalaccountsofconstructionprojects

建设项目竣工结算与竣工决算

8.2.1Settlementforcompletionofconstructionproject建设项目竣工结算1．Theconceptofsettlementoncompletionofconstructionprojects建设项目竣工结算的概念Byconstructionenterprisesinaccordancewiththeprovisionsofthecontractaccordingtotheprincipleofworkandsettlementiscompletebythecontentofthecontractedproject,theconstructionunitandrelatedinspectionqualified,andconformtotherequirementsofthecontract,priortothedeliveryoftheproductionoruse,bytheconstructionunitaccordingtothecontractpriceandtheactualincreaseordecreaseofthecostofchange(change,visa,negotiation,etc.)werecompiled,andwithortothesignatureoftheparty,correctlyreflecttheprojectactualcostfinally,andasafinalsettlementtotheunitscontractingouttheprojecteconomicfile.竣工结算是由施工企业按照合同规定的内容全部完成所承包的工程，经建设单位及相关单位验收质量合格，并符合合同要求之后，在交付生产或使用前，由施工单位根据合同价格和实际发生的费用的增减变化(变更、签证、洽商等)情况进行编制，并经发包方或委托方签字确认的，正确反映该项工程最终实际造价，并作为向发包单位进行最终结算工程款的经济文件。2.Thecontentsofthecompletionsettlementoftheconstructionproject

建设项目竣工结算的内容

Thecontentofcompletionsettlementisbasicallythesameastheconstructiondrawingbudget,whichiscomposedofdirectengineeringfee,indirectfee,plannedprofitandtax.Completionsettlementshallbepresentedintheformofcompletionsettlementbook,includingunitprojectcompletionsettlementbook,singleprojectcompletionsettlementbookandcompletionsettlementmanual,etc.

竣工结算的内容与施工图预算基本相同，竣工结算以竣工结算书形式表现，包括单位工程竣工结算书、单项工程竣工结算书及竣工结算说明书等。3．Tocompilethecompletionsettlementofconstructionprojects建设项目竣工结算的编制（1）Compilationprinciple编制原则1）seektruthfromfacts.实事求是。2）strictlyimplementrelevantnationalandregionalregulations.严格执行国家和地区的各项有关规定。3）conscientiouslyperformthetermsofthecontract.认真履行合同条款。4）sufficientpreparationbasis编制依据充分。

5）completeauditandapprovalprocedures.审核和审定手续完备。（2）Compilationbasis编制依据1）projectcompletionreportandprojectcompletionacceptancecertificate.工程竣工报告及工程竣工验收证明。2）approvedconstructiondrawingbudgetandconstructioncontract.经审批的施工图预算和施工合同。3）thecurrentbudgetquota,costquota,materialbudgetpriceandvariousfeestandardsintheregion,aswellastheprojectpricingagreementbetweenthetwoparties.本地区现行预算定额、费用定额、材料预算价格及各种收费标准、双方有关工程计价协定。4）allkindsoftechnicaldataandon-sitevisarecords.各种技术资料及现场签证记录。5）otherrelevantdocuments.其他有关文件规定。（3）

Preparationmethods编制方法1）contractpricelumpsummethod合同价格包干法Afterconsideringthefactorsofdynamicchangeofprojectcost,thecontractpriceisonceguaranteed,andthecontractpriceoftheprojectisthecompletionsettlementcost.Thatis:在考虑了工程造价动态变化的因素后，合同价格一次包死，项目的合同价就是竣工结算造价。即：Settlementprojectcost=theconstructiondrawingbudgetcostapprovedbytheemployer(1+packingcoefficient)结算工程造价＝经发包方审定后的施工图预算造价×（1＋包干系数）2）increaseordecreaseofthenumberofcontracts合同数增减法increaseordecreaseofthenumberofcontractsWhensigningac