施工过程结算全面推行的路径研究  

Study on Path of the Interim Settlement Reform

作　　者：严鹏 蒋明辉 韦金桃 彭一林 严敏嘉 YAN Peng;JIANG Minghui;WEI Jintao;PENG Yilin;YAN Minjia(Guangxi MinZu University,Nanning 530006,China;Nanning Audit Bureau,Nanning 530000,China)

机构地区：[1]广西民族大学,广西南宁530006 [2]南宁市审计局,广西南宁530000

出　　处：《建筑经济》2023年第8期47-53,共7页Construction Economy

基　　金：广西民族大学科研基金项目(引进人才科研启动项目)(2020KJQD26);广西高校中青年教师科研基础能力提升项目(2022KY0151)。

摘　　要：项目资金筹措、专业资源投入和制度健全情况直接影响施工过程结算全面推行,结合不同工程价款结算确认模式的效果费用分析发现,统一进度款与施工过程结算的口径和标准,健全价款确认、支付和行政监管等关键制度并刚性化,逐步实现进度款与过程结算的融合,竣工结算与财务决算有效衔接,可构建有效的全面推行施工过程结算的路径。The fund raising,professional resource investment and system soundness of construction projects will directly affect the implementation of process settlement.With the effect and cost analysis of different price settlement models,it finds that the caliber and standard of process price accounting are unified,the key systems of price confirmation,payment and administrative supervision are improved and rigidized,and the process fusion of settlement and progress payment,completion settlement and financial final account are effectively connected,can build an effective reform path.

关 键 词：政府投资建设项目 施工过程结算 价款确认模式 费用效果分析 路径 

分 类 号：F407.9[经济管理—产业经济] TU723.3[建筑科学—建筑技术科学]