基于合同管理思想的工程结算方式改进研究

Study on Improvement of Financial Settlement Method Based on Contract Management

在实际工程结算过程中进度款支付形成的工程量、变更签证不能作为结算的依据,承包商需要重新编制竣工结算,这种做法没有体现进度款与结算价款之间的联系。文章参考1999版FIDIC《施工合同条件》,以合同管理思想为指导,论述进度款中的相关内容如何形成合同价款,创新性地提出把结算审核的重点放在对合同实施的监控上,强调进度款的精准测量与估价,通过对经审核的进度款进行汇总得到最终的结算款,以此形成改进的工程结算结算方法,达到减少竣工结算编制审核的工作量,避免社会重复劳动,提高竣工结算的准确性及效率的目的。

In financial settlement of actual projects,the employers often require the contractors to formulate the settlement documents again regardless of the completed amount of work and variation certificates formulated during the interim payment,which does not reflect the link between the interim payment and settled amount.The paper,referring to FIDIC conditions of 1999 edition,explicates how to form contract price during the interim payment based on contract management,suggesting that settlement auditing should focus on monitoring the implementation of the contract so as to improve the settlement method,to reduce the amount of work of settlement formulation and audit,to avoid duplication of efforts,and to improve the accuracy and efficiency of the completion settlement.