建设工程计价体系下分阶段安全成本构成

The Constitution of Safety Cost in Different Stages Based on the Valuation System of Construction Engineering

建设项目安全成本作为安全管理的主要内容和重要指标,其构成与核算是建设行业安全管理的必然要求。试图探讨将安全成本理论应用于工程建设领域的有效途径,在分析安全成本研究现状的基础上,根据现行建设工程计价体系的组成和特点,提出建设项目安全成本由直接安全成本、间接安全成本和安全风险成本3部分构成。在间接安全成本中建立安全暂列金,以应对无法确定或无法预见的安全费用支出;安全风险成本则按显性成本和隐性成本进行统计。最后,区分预算阶段和结算阶段分别构建了安全成本的构成框架,使安全成本核算具有了较强的合理性和可行性。

Safety cost of construction project is the main content and the important index of safety management and its structure and calculation are inevitable in safety management of construction industry. The paper attempts to explore the effective ways of applying the theory of safety cost in the field of engineering. According to the analysis of research status and the composition and characteristics of the current construction engineering valuation system, safety cost of construction project is formed by direct safety cost, indirect safety cost and safety risk cost, and safety provisional sum is included in indirect safety cost to deal with the uncertain or unforeseen cost, while risk cost is counted as dominate costs and recessive cost. The framework of safety cost is formed in the budget stage and the settlement stage respec- tively, to makes safety cost valuation more rational and feasible.