不同复垦模式对生产建设项目复垦费用的影响

Effects of different reclamation modes on cost composition of production construction projects

土地复垦费用构成是指导其投资估(概、预、结、决)算编制的依据和标准,直接影响土地复垦费用测算的科学与否。该文运用案例分析法和访谈咨询法,以实例揭示了不同复垦模式条件下的生产建设项目复垦费用的差异规律。结果表明:生产建设项目的复垦模式分为自行复垦和委托复垦,两者的管理主体、资金管理和运作方式呈现差异化特征;证实土地复垦模式是影响生产建设项目费用构成的重要因素,其费用构成的一级项目内容无差异,二、三级项目内容存在明显的差异;土地复垦义务人自行复垦的费用均低于委托复垦的费用,各项费用的变化规律为:其他费用>预备费>工程施工费>设备购置费,其中,其他费用的差异率为32.90%,预备费的差异率为12.26%,工程施工费的差异率为10.22%,设备购置费没有差异,静态总投资的差异率为12.32%。

The costs composition of land reclamation is foundation and standards to guide their investment estimation,general estimation,engineering budget and final accounts,based on establishment,and which directly impact on the scientific calculation of land reclamation cost.The paper reveals variation laws on cost of production construction projects under different reclamation modes,and by using the methods of case studies and interviews consultation.The results show that：1reclamation mode of production and construction projects commissioned into its own reclamation and delegation reclamation,which have differences of management subject,fund management and operation style;2reclamation mode is an important factor affecting cost components,and the same of first level cost content,but the difference of second and third level cost content with different investment subjects,3the cost of own reclamation are lower than delegation reclamation of production construction projects,and the law of reclamation cost are as follows：other cost provision fund engineering cost equipment procurement cost,which difference rate of other cost 32.90%,provision fund 12.26%,engineering cost 10.22%,equipment procurement costno difference and the static total investment 12.32%.