综合利用水利枢纽投资分摊方法研究

Study on Cost Allocation Methods for Multiobjective Water Projects

在对综合利用水利枢纽进行投资划分的基础上，对常用的５ 种投资分摊方法，即枢纽指标系数分摊法、效益比例分摊法、替代措施费用比例分摊法、可分离费用 剩余效益分摊法和主次分摊法，进行了系统的评述；建议对效益比例分摊法和替代措施费用比例分摊法加以改进，统一并入可分离费用 剩余效益法，统称为综合的可分离费用 剩余效益法；推荐使用综合的可分离费用 剩余效益法和枢纽指标系数法，并指出投资分摊时应注意的有关问题．

Reasonable allocation and comprehensive use of the investment and cost pension of multiobjective water projects is helpful to the coordination of the requests of different participants,the defining of economic development mode and magnitude,appropriate use of water resource,and realization of “Those who benefit invest”.Five different cost allocation methods are commonly used to allocate the joint costs of multiobjective water projects:the use of facilities method,the benefit ratio method,the alternative justifiable expenditure method,the separable cost remaining benefits(SCRB) method and the major minor method.After analysis of cost composing and cost sharing for multiobjective water projects,the five methods are reviewed,some suggestions for modifing cost allocation are put forward,and some questions that should be paid attention to while allocating costs are pointed out.The comprehensive SCRB method and the use of facilities method are recommended.