基于审计视角的EPC总承包项目合同价款调整问题分析

EPC PROJECT BASED ON AUDIT PERSPECTIVEON THE ADJUSTMENT OF CONTRACT PRICE

工程总承包(以下简称EPC总承包)模式在发包内容、造价构成、计价基础和风险分担等方面具有特殊性,通过总结EPC总承包项目合同价款的管理特点,分析探讨了影响合同价款调整的4类因素和各类因素发生时合同价款调整的实现途径,初步提出了项目变更和物价波动情形下合同价款的调整方法,以期优化项目结算措施,减少计价争议,并为项目合同价款和专用条款拟定提供参考。

The EPC general contracting mode has its particularity in terms of contract awarding content,cost composition,pricing basis and risk sharing.By summarizing the management characteristics of the contract price of the EPC general contracting project,this paper analyzes and discusses the four types of factors that affect the adjustment of the contract price and the way to realize the adjustment of the contract price when various factors occur,and initially proposes the adjustment method of the contract price under the circumstances of project changes and price fluctuations,with a view to optimizing the project settlement measures,reduce pricing disputes,and provide reference for the preparation of project contract price and special terms.