政府投资项目监管成本配置模式构建

Design on Supervision Cost Allocation Model of Government-invested Projects

针对政府投资项目监管成本投入不足、误投入和重复投入,以及监管成本统一配置机制缺失等现实问题,基于特征映射方法和全过程作业成本思想,提出了功能性监管成本配置模式。该模式强调监管权利和监管责任的归属问题,利于监管成本管理创新;建议设立专门职能机构或人员对政府投资项目监管成本实行全过程管控,从保障整个政府投资项目监管成本投入效果的角度来关注监管成本效率问题,这对政府、承包方、业主、监理方、招标代理方等提高监管资金的利用效率有重要理论与实践指导意义。

Aiming at resolving the following question of supervision cost in government-invested projects ： input shortage, input error, input duplication, the lack of unified allocation mechanism of supervision cost, the authors bring forward allocation model of functional supervision cost based on techniques of feature mapping and activity-cost of the whole process. This model emphasizes the attribution on supervision responsibilities and supervision rights, and drives on cost management innovation. This model suggests specialized functions institutions or personnel to go in for the whole process controlling of supervision cost of govetnment-invested projects. It pays close atten- tion to the supervision cost＇s efficiency based on supervision cost＇s investment effects of government-invested project. It has important the- oretical and practical significance in improving the utilization efficiency of supervision fee to the government, contractors, owners, su- pervisors and tender agent.