EPC模式下军队工程合同定价环节审计要点研究  

Research on key audit points of military engineering contract pricing under EPC model

作　　者：陈惠强 朱传路 梁雄燕 CHEN Hui-qiang;ZHU Chuan-lu;LIANG Xiong-yan(Shanghai Audit Center, Audit Office of Central Military Commission, Shanghai 200040, China;Audit Office of Central Military Commission, Beijing 100842, China)

机构地区：[1]军委审计署上海审计中心,上海200040 [2]军委审计署,北京100842

出　　处：《海军工程大学学报（综合版）》2020年第1期74-77,共4页Journal of Naval University of Engineering(Comprehensive Edition)

摘　　要：设计采购施工一体化总承包(EPC)模式在军事设施建设领域的运用才刚刚起步,通过分析EPC模式下常用固定总价、成本加酬金、定额下浮率三类合同定价方式及其特点,了解其适用条件、合同特点和定价难点,提出了军队工程常用合同模式和计价规则。针对固定总价合同定价的特点,从程序、内容、价格三个方面对合同定价环节的审计要点进行了研究,分析了可能出现问题的薄弱环节和风险隐患,最后提出了审计介入的最佳时机和适宜采用的审计方式。Engineering Procurement Construction(EPC)model has recently begun to be used in the field of military facilities construction.This article firstly analyzes the pricing methods and characteristics of three types of contracts under the EPC model,namely,fixed total price,cost plus remuneration and fixed floating rate so as to understand its application conditions,contract characteristics and pricing difficulties.And then,based on comparative analysis,the common military engineering contract model and pricing rules are put forward.And the key points of contract pricing are studied from three aspects,i.e.,procedure,content,and price,according to the characteristics of fixed total price contract pricing.Meanwhile the weaknesses and risks of possible problems are analyzed.Finally,the best time for audit intervention and suitable methods are proposed.

关 键 词：EPC模式 合同定价 审计要点 

分 类 号：E232.6[军事—军事理论]