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国家财政部、建设部及国家经贸委分别发布的《建筑安装工程费用项目组成》和《水电工程设计概算编制办法及计算标准》。两个文件均对建筑安装工程费用项目组成做了明确规定,其共同之处是将建筑安装工程的费用项目组成统一为工程直接费、工程间接费、利润和税金4个部分,不同之处是费用项目组成所包含的内容存在差别。《水电工程设计概算编制办法及计算标准》规定的建筑安装工程费用项目组成,更注重对工程特性和行业特点的体现。
Ministry of Finance, Ministry of Construction and the State Economic and Trade Commission respectively issued the “construction and installation costs of project components” and “hydropower project budget estimates prepared and calculation standards.” Both documents have made clear the composition of the project cost of construction and installation, the common part is the construction and installation costs of the project components unified direct costs for the project, indirect engineering costs, profits and taxes in four parts, the difference is There is a difference between what's included in the cost item's composition. “Hydropower project budget estimates approach and calculation standards” provisions of the construction and installation costs of the project components, pay more attention to the engineering characteristics and characteristics of the industry.