摘要
通过比对和借鉴美国工程新闻纪录杂志发布的工程承包业务分类体系,对涉及建筑全生命周期业务链进行了梳理和分析,形成了适应我国建筑企业业务发展实际的二维平面延展全领域、全生命周期业务分类体系,以期为大型建筑企业规范统计与会计核算体系,实现建筑企业的创新转型和发展提供一种新的思路。
Through comparison and reference to the engineering contracting business classification system proposed by American Engineering News Record Magazine, the business chain covering the whole life cycle of buildings has been sorted out and analyzed, and a two-dimensional plane business classification system extending to full area and full life cycle and suitable for the actual business development of China's construction enterprises has been formed, so as to standardize the statistical and accounting systems for large-scale construction enterprises and to provide a new way of thinking for the realization of innovative transformation and development in construction enterprises.
作者
苏向明
SU Xiangming(Shanghai Garden & Landscape (Group) Co., Ltd., Shanghai 200023, China)
出处
《建筑施工》
2019年第4期732-735,共4页
Building Construction
关键词
建筑全生命周期
工程承包业务分类
大型建筑企业业务分类
二维业务分类框架
业务标准化管理
whole life cycle of the building
engineering contracting business classification
large-scale construction enterprise business classification
two-dimensional business classification framework
business standardization management