工程项目融资建设与垫资承包的比较研究  

Comparative Study on Project Financing Construction and Project Contracting with Funds

作　　者：许国东 XU Guodong(Power China Chengdu Engineering Co.,Ltd,Chengdu 611130,China)

机构地区：[1]中国电建集团成都勘测设计研究院有限公司,四川成都611130

出　　处：《建筑经济》2024年第6期5-14,共10页Construction Economy

摘　　要：为研究工程项目融资建设与垫资承包的异同,首先对垫资承包与融资建设的含义分别进行阐述分析,然后就两者的属性及合规性等进行比较研究。建设单位是建设资金筹集的责任单位。融资建设项目的承包人既向建设单位承揽项目建设,又向其提供项目融资服务。由于承包人投资回收资金最终来源于建设单位,所以融资建设的根本属性为垫资承包。应用融资建设的垫资承包属性指导融资建设类项目的策划决策,对提高项目运作合规性、保障承包人权益、防范项目风险等具有重要意义。In order to study the similarities and differences between the financing construction and the financing construction of engineering projects,the meaning of contracting with funds and financing construction are analyzed firstly,and then the properties and compliance of the two are compared.The construction unit is the responsible unit for raising construction funds.The contractor of the financing construction project not only undertakes the project construction to the construction unit,but also provides projectfinancing services to it.Since the contractor's investment recovery funds ultimately come from the construction unit,the fundamental attribute of financing construction is contracting with funds.Applying the contracting with funds attribute offinancing construction to guide the plan and decision offinancing construction projects,has great significance in improving the compliance of project operation,and protecting the contractor's rights and interests,and preventing the project risks.

关 键 词：建设资金 垫资承包 融资建设 合规性 

分 类 号：F426[经济管理—产业经济] TU12[建筑科学—建筑理论]