用“折算混凝土方法编制水利枢纽的财务预算规程”是1956年水利部推荐的先进经验项目之一。笔者曾参加过这一规程的编制工作,并在草拟“长江流域规划要点报告”中加以具体应用,最近还对规程中存在的问题进行了研究。为了使这一规程更加适合于我们的应用,现在把个人的几点体会提出来和大家共同研究。一财务预算的准确程度取决于地形和地质勘测工作是否完备,设计工作质量程度是否适合,施工条件的估价是否正确;也取决于建筑材料的价格、机械设备费用以及土建安装工程的方法、强度和机械化程虔。上述这些要求在设计的最初几个阶段,如编制流域规划要点报告、流域规划报告、技术经济调查报告和初步设计中的方案比较等阶段是不可能精确的,所获得的资料往往是不够全面的,在施工工作上所作的主观判断,对于可能达到的机械化程度和假定的施工方法,也往往不够切合实际。这就使得在设计的最初几个阶段中的财务预算编制工作 The use of the “conversion of concrete method to compile financial budget regulations for water conservancy projects” is one of the advanced experience projects recommended by the Ministry of Water Resources in 1956. The author once participated in the preparation of this procedure, and he specifically applied it in drafting the “Key Points Report for Yangtze River Basin Planning”. Recently, the issues existing in the regulations were also studied. In order to make this procedure more suitable for our application, we now put forward a few personal experiences to study with everyone. The accuracy of a financial budget depends on whether the terrain and geological survey work is complete, whether the quality of design work is appropriate, and whether the construction conditions are evaluated correctly. It also depends on the price of construction materials, the cost of machinery and equipment, and the method and intensity of civil works and installations. Mechanization process. These requirements are impossible to be precise in the initial stages of design, such as the preparation of river basin planning point reports, river basin planning reports, technical and economic survey reports, and comparison of plans in preliminary design. The information obtained is often not comprehensive enough. The subjective judgments made in the construction work are often not practical enough for the mechanization degree and the presumed construction methods that may be achieved. This makes the financial budgeting work in the first few stages of the design