EPC固定总价合同设备购置费结算难点研究--以某市水源地建设工程为例

Research on Difficulties in Settlement of EPC Fixed Lump Sum Contract Equipment Purchase Cost:Taking the Construction Project of a Certain City’s Water Source Area as an Example

结合某市水源地建设工程全过程咨询工作,阐述EPC固定总价合同设备购置费结算处理流程和方式。依据财务“账实相符”要求从设备清单确定、设备单价确定两个维度,来分析EPC固定总价合同设备购置结算的重点和难点,探讨相应问题的解决对策。

Based on the whole process consulting work of a certain city’swater source construction project,this paper elaborates on the settlement process and method of EPC Fixed Lump Sum Contract Equipment Purchase Cost.According to the financial requirement of“account agree with physical inventory”,this paper analyzes the key and difficult points in the settlement of EPC Fixed Lump Sum Contract Equipment Purchase Cost from four dimensions:equipment list determination,equipment unit price determination,and explores solutions to corresponding problems.