摘要
建设工程定额是建设工程造价确定与控制的基础性依据,涉及施工、消耗、数据、规则、说明、列项、计量及计价等一系列技术、经济与市场等问题,为国家及各省市建设工程造价管理机构的主要核心业务,同时也是企业编制自身企业定额、施行成本管理的标杆。现有的研究大多关注定额之重要、必要、编制、应用及其与清单计价之关系,极少注意定额编制之质量、评价及其标准制定。基于管理学目标管理原则,以常见现行预算定额编制与管理实践为基础,从政府定额管理部门角度出发,根据定额内容及编制管理实践,围绕定额编制、使用管理中的常见问题进行分析、总结与构想,从完整性、适用性、准确性和及时性四方面建立一套定额使用评价的客观标准,用以评判定额编制、使用及管理的质量,期望为定额的公共管理提供可鉴识、可操控和可评判的依据,以推动我国计价依据管理走向开放、协调和健康、科学的发展轨道。
The quota of construction project is the basic basis for determining and controlling the cost of construction project. It involves a series of technical, economic and market problems, such as construction, consumption, data, rules, explanation, entry, measurement, valuation, etc. It is the main core business of the national and provincial construction cost management organizations, and it s also the benchmark for enterprises to compile their own enterprise quotas and carry out cost management. Most of the existing studes focus on the importance, necessity, and compilation of quotas. Application and its relationship with list valuation, little attention is paid to the quality of quota establishment, evaluation and standard formulation. Based on the management objective management principle, based on the common budget quota establishment and management practice, From the angle of the government quota management department, according to the quota content and the practice of establishment management, this paper analyzes, sums up and conceive the common problems in quota establishment and use management, from the aspects of integrality and applicability To establish a set of objective criteria for evaluating the use of quotas in the four aspects of accuracy and timeliness, to judge the qual ity of the establishment, use and management of quotas, and to provide an identifiable, controllable and assessable basis for the public management of quotas. In order to promote the pricing basis management towards the opening, coordination, health, scientific development track.
作者
张红标
颜斌
钟文龙
Zhang Hongbiao;Yan Bin;Zhong Wenlong(Shenzhen Construction Engineering Cost Management Station,Shenzhen 518031,China)
出处
《工程造价管理》
2018年第3期32-42,共11页
Engineering Cost Management
关键词
建设工程定额
完整性
适用性
准确性
及时性
评价标准
Construction engineering quota
Integrity
Applicability
Accuracy
Timeliness
Evaluation criteria