关于工程造价费用构成的探讨

The Discussions on the Composition of Construction Cost

为坚持市场在资源配置中起决定性作用,进一步完善工程造价市场形成机制,需要改进工程计量和计价规则。现行的工程造价费用构成体系存在各阶段划分未完全统一、与财务会计体系不对接、与国际通用惯例存在较大差异等制约发展的问题。人工费比市场劳务价格明显偏低,综合单价构成内涵不足并与全费用综合单价有差距,规费的设置也并不合理。文章基于中国建设工程造价管理协会有关课题研究成果,提出工程造价费用构成改革的建议,主要包括人工费应合理扩大、综合单价构成内涵应有较大变化、取消费用构成中的规费、措施项目费恢复为“其他直接费”并适当调整内容、直接费和间接费概念应恢复、建议修订发布《建设项目总投资费用组成》等。新版《建设工程工程量清单计价标准》的出台,必然引发标准规范上的不一致,同时发布《建设项目总投资费用组成》对规范计价行为、完善工程造价市场形成机制都很有必要。

In order to insist that the market plays a decisive role in resource allocation and further improve the formation mechanism of the project cost market,it is necessary to improve the project measurement and pricing rules.The current construction cost composition system has some major problems that restrict its development,such as incompletely unified division of stages,incompatibility with the financial accounting system,and great differences from international common practices.The labor cost is significantly lower than the market labor price,the composition of the comprehensive unit price is insufficient and there is a gap from the comprehensive unit price of the full cost,and the setting of the fees is also unreasonable.Based on the research results of the relevant topics of the China Cost Engineering Association,this paper puts forward several suggestions for the reform of the construction cost composition,mainly including the reasonable expansion of labor costs,the significant changes in the connotation of the comprehensive unit price composition,the cancellation of the fees in the cost composition,the restoration of the measure project costs to"other direct costs"and the appropriate adjustment of the content,the restoration of the concept of direct costs and indirect costs It is suggested to revise and issue the Composition of Total Investment Cost of Construction Projects.With the coming of the new edition of the Pricing Standard for the Bill of Quantities of Construction Projects,there must be inconsistencies in the standards and specifications.At the same time,it is necessary to issue the Composition of Total Investment Cost of Construction Projects to standardize the pricing behavior and improve the formation mechanism of the construction cost market.