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工程造价管理是我国工程建设领域里的一项重要工作。目前工程造价全过程管理体系中往往注重实施阶段的造价管理,忽视了投资决策阶段的造价管理,而这一阶段的工程造价是供建设项目决策者决策的重要依据。因前期工作中的工程投资估算直接关系到国民经济评价及财务分析的结果的可靠性、正确性和可能性,决不可低估这方面的重要性。工程建设决策阶段的造价管理主要体现在可行性研究阶段投资估算、财务成本、经济成本三者之间的关系,目前在前期工作中有对此不甚了解甚至彼此混淆脱节。本文拟就投资估算、财务成本、经济成本之间的关系作一些粗浅的探讨。
Project cost management is an important work in the field of engineering construction in our country. At present, the whole process of construction cost management system tend to focus on cost management in the implementation phase, ignoring the cost management in the investment decision-making stage, and the construction cost in this phase is an important basis for decision makers in construction projects. The importance of this aspect must not be underestimated because the estimation of construction investment in previous work directly relates to the reliability, correctness and possibility of the results of national economic evaluation and financial analysis. The cost management in the decision-making stage of the project construction is mainly reflected in the relationship between investment estimation, financial cost and economic cost in the feasibility study stage. Currently, there is not enough understanding or even confusion in the previous work. This article intends to make some superficial discussions on the relationship between investment estimation, financial cost and economic cost.