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土地复垦费用构成是指导其投资估(概、预、结、决)算编制的依据和标准,直接影响土地复垦费用测算的科学与否。该文运用案例分析法和访谈咨询法,以实例揭示了不同复垦模式条件下的生产建设项目复垦费用的差异规律。结果表明:生产建设项目的复垦模式分为自行复垦和委托复垦,两者的管理主体、资金管理和运作方式呈现差异化特征;证实土地复垦模式是影响生产建设项目费用构成的重要因素,其费用构成的一级项目内容无差异,二、三级项目内容存在明显的差异;土地复垦义务人自行复垦的费用均低于委托复垦的费用,各项费用的变化规律为:其他费用>预备费>工程施工费>设备购置费,其中,其他费用的差异率为32.90%,预备费的差异率为12.26%,工程施工费的差异率为10.22%,设备购置费没有差异,静态总投资的差异率为12.32%。
The composition of land reclamation costs is the basis and standard for guiding the preparation of the investment estimates, which directly affect the scientific calculation of land reclamation costs. This article uses the case analysis method and the interview consultation method to reveal the law of difference of reclamation costs under the different reclamation modes. The results show that the reclamation modes of production and construction projects are self-reclamation and entrusted reclamation. The main body of management and fund management and operation modes of the two projects present differentiated characteristics. It is confirmed that the mode of land reclamation is important to the cost composition of production and construction projects There was no difference in the contents of the first level project between the two factors and the second and third levels of the project. The reclamation costs of obligors for land reclamation were all lower than those for entrusted reclamation. The changing rules of each cost were : Other expenses> Reserve fee> Construction cost> Equipment purchase fee, in which the difference rate of other expenses is 32.90%, the difference rate of reserve fee is 12.26%, the difference rate of construction cost is 10.22%, there is no difference in purchase cost of equipment , The difference of static total investment is 12.32%.