固定总价合同未完成工程结算方法探析——兼评江苏高院审理施工合同纠纷案件若干问题解答第8条  

Study on Settlement Method of Unfinished Project of Fixed Total Price Contract---Also Comment on the Jiangsu Province Higher People's Court to Hear the Construction Contract Dispute Case Several Questions to Answer Article 8

作　　者：汪明纲 辛超 邱维雨 Wang Minggang;Xin Chao;Qiu Weiyu(Jiangsu Gongfa Law Firm,Nanjing 210042,China)

机构地区：[1]江苏工法律师事务所,江苏南京210042

出　　处：《工程造价管理》2021年第6期38-43,共6页Engineering Cost Management

摘　　要：江苏省高级人民法院司法解答认为,固定总价合同未完成工程结算原则参照施工合同约定“按比例折算”,例外参照定额标准和市场价结算。文章通过分析工程造价构成,探寻价格制定、交易习惯原理及定额计价性质后,认为“按比例折算”的规定在事实和原理上均不能成立。固定总价合同下未完成工程折价补偿,结算时仅需考虑实际履行情况。不论合同文件有无已标价的工程量清单,固定总价合同下未完成工程结算均为有约定按约定,没有约定经双方协商不能达成一致且按照合同相关条款不能确定,或实际完成工程与原合同约定工程外界条件、性质不具有类似性的,应按客观的市场价结算。建设工程市场是不完全市场,固定总价合同之未完成工程通常不存在市场价。不存在市场价的,应由承包人举证后按成本加酬金方法据实结算。Jiangsu Province High People's Court judicial answer that the fixed total price contract has not completed the project settlement principle according to the construction contract agreement"according to the proportion",the exception refers to the quota standard and market price settlement.After analyzing the construction cost composition,exploring the principle of price formulation,transaction habit and the nature of quota valuation,this paper is concluded that the provision of"proportional conversion"cannot be established in fact and principle.The discount compensation of the unfinished project under the fixed total price contract only needs to consider the actual performance in the settlement.No matter on the contract documents are priced bill of quantities,fixed price contract under the unfinished project settlement are prescribed by the agreement,there is no agreed upon by both parties fail to reach an agreement and cannot be determined in accordance with the relevant provisions of the contract,or actual completion engineering with the original contract to outside conditions,nature does not have similarities,should be in accordance with the objective of the market price.The construction market is an incomplete market and there is usually no market price for the unfinished projects under fixed total price contracts.If there is no market price,the settlement shall be made by the contractor according to the cost plus remuneration method after providing evidence.

关 键 词：未完工程 工程价款 结算方法 成本法 

分 类 号：TU723.3[建筑科学—建筑技术科学]