项目概预算执行过程差异分析研究  

Difference Analysis of the Thermal Power Plant Construction Projects during the Execution of the Budget Estimate

作　　者：王东君[1] 

机构地区：[1]东北电力设计院,长春130021

出　　处：《工业技术经济》2012年第12期81-85,共5页Journal of Industrial Technological Economics

摘　　要：本文针对以煤炭为主要消耗能源的热电厂面临的能源短缺,价格上涨,环境保护等一系列严峻的市场形势,以及热电厂建设项目投资额大,风险高,利益和风险共存等特点,提出了对此类项目的概预算进行研究,实施有效的概预算控制的必要性,介绍了项目概预算的相关理论,列举了热电厂建设项目的组成,并将概预算在执行过程中产生的差异因素进行分析,提出了相应的改进措施。The thermal power plant of coal as the main energy-consuming faces a series of tough market conditions,such as energy shortage,rising price,environmental protection.As well as thermal power plant construction project faces a large investment,high risk,the benefits and risks,this paper proposes the study about project budget and the necessity of implementation effective budget control,and introduces the theory of the budget items that cited the composition of the thermal power plant construction projects,and analyzes the differences in factors of the budget implementation process.Then this paper gives some corresponding improvement measures.

关 键 词：热电厂 概预算 差异分析 

分 类 号：F811.3[经济管理—财政学]