摘要
政府投资项目实施严格的概算审批和管控制度,概算评审的准确性与及时性是保证政府投资项目顺利开展的重中之重。但政府投资项目概算评审存在的多部门联审情况导致的多头管理、交叉管理等问题使得评审效率相对较低。针对两种现行常见的政府投资项目概算评审方式进行对比分析,在比较单部门评审方式与多部门联审方式的基础上,建议建立多部门联审方式下的委托授权单一机构的评审框架,在不改变现行政府投资项目审批体系的前提下,将最优路径确定为在多部门联审制度下均通过部门委托授权财政部门开展概算评审,相关部门对其评审意见进行确认的方式。从而解决多部门管理、工作界面不清等问题,提高政府投资项目概算评审效率。
Government investment projects implement strict budget estimate approval and control system,and the accuracy and timeliness of budget estimate review is the top priority to ensure the smooth development of government investment projects.However,the evaluation efficiency of government investment project budget estimate is relatively low due to the problems of multi-department joint review,such as multi-head management and cross management.Based on two kinds of the common way of government investment project budget review,this paper compares and analyzes the evaluation method and single sector multi-sectoral mode on the basis of the trial,suggested to establish multi-sectoral united under the way of trial mandates a single institution assessment framework,without changing the current under the premise of government investment project examination and approval system,the optimal path is determined as the way that financial departments are entrusted and authorized to carry out budget evaluation under the multi-department joint review system,and relevant departments confirm their evaluation opinions.So as to solve the problems of multi-department management and unclear work interface,and improve the evaluation efficiency of government investment project budget.
作者
柯洪
狄硕
KE Hong;DI Shuo(Tianjin University of Technology,Tianjin 300384,China)
出处
《建筑经济》
北大核心
2022年第12期77-83,共7页
Construction Economy
关键词
政府投资项目
概算评审
效率提升
government investment projects
assessment of budget estimates
efficiency promotion