1993年12月30日,建设部、建设银行颁发了(1993)建标894号文《关于调整建筑安装工程费用项目组成的若干规定》(以下简称“建标894号文”)。这是继1993年7月1日财政部颁发施行的新财务制度,对成本和费用的管理制度进行了重大改革之后,对于建筑安装工程费用项目划分问题相应作出的重大改革举措。当前,我国水电工程造价制度正在进行改革。笔者认为,我们的改革也应适应于国家财务和建 On December 30, 1993, the Ministry of Construction and China Construction Bank issued (1993) No. 894 of “Building Standard No. 894, Several Provisions on Adjusting the Composition of Construction and Installation Costs Project” (hereinafter referred to as “No. 8 No. 8”). This is a major reform measure corresponding to the division of construction and installation cost items after the major reform of the cost and expense management system following the new financial system promulgated by the Ministry of Finance on July 1, 1993. At present, China’s hydropower project cost system is undergoing reform. The author believes that our reform should also be adapted to the national finance and construction