宏观经济视角下施工企业成本控制研究  

Research on Cost Control of Construction Enterprises from the Perspective of Macroeconomics

作　　者：杨柯 YANG Ke(Finance Department,the Third Engineering Co.,Ltd.,China Railway 12th Bureau,Taiyuan 030024,China)

机构地区：[1]中铁十二局集团第三工程有限公司财务部,山西太原030024

出　　处：《税务与经济》2021年第4期87-92,共6页Taxation and Economy

摘　　要：随着我国以调整"政府和市场"关系为核心的经济体制改革的不断推进,我国建筑市场的宏观经济环境、建筑市场规模、资金来源渠道、项目运作模式相较于传统的建筑项目运营和管理模式都有了巨大的调整和改变。我国当前的建筑市场除了传统的DBB施工总承包模式之外,以EPC和TKM模式为主要特点的工程总承包模式以及以BOT和PPP模式为主要特点的项目总承包模式在建筑市场中得以广泛的开展和运用。建筑市场的迅猛发展和项目运作模式的不断丰富给了施工企业成本管理更加丰富的内涵和外延。相较于传统的成本管理方式,在当前的市场环境中,施工企业在项目的可研论证、资金计划与筹措、新技术的应用、项目建造成本管理和后期运营维护等各个阶段都有其管理和控制重点。With the continuous advancement of the economic system reform centered on the adjustment of the"government and market"relationship in China,the macroeconomic environment of the construction market,the scale of the construction market,the source of funds,and the project operation mode have undergone huge adjustments and great changes compared with the traditional operation and management mode of construction projects.In addition to the traditional DBB construction general contracting model in current construction market,the project general contracting model centered on EPC and TKM and the project general contracting model revolving around BOT and PPP have been widely used in the construction market.The rapid development of the construction market and the continuous enrichment of project operation modes have enriched the connotation and extension of cost management of construction companies.Compared with traditional cost management methods,there are management and control focuses for construction companies in each stage of fund planning and raising,application of new technology,project construction cost management and later operation and maintenance in the current market environment.

关 键 词：宏观经济 施工企业 成本管理 

分 类 号：F275.1[经济管理—企业管理]