论文部分内容阅读
目前我国建筑产品计价,还是沿用以预算定额为基本依据,加计各费的办法。预算定额名目繁多,又必然发生一些预算外费用,实际上形成实报实销。这种结算价格非常烦琐复杂,容易造成建设单位和施工单位相互扯皮。当前建筑产品价格存在的主要问题是:(1)计价烦琐,与实行百元产值工资含量包干制度不相适应;(2)不按工程质最优劣,区分价格高低;(3)价格组成要素同成本核算口径不一致,不能正确考核分析;(4)有的原材料和船、机、车使用台班消耗价格既不反映价值,又不反映供求关系,不能正确评价工程成本的降低或超支;(5)从国外引进先进设备和大型专用设备的折旧计价不科学。因而,不改革这种不合理和不科学的建筑产品价格,就不能正确评价施工企业的生产经营效果。现就改革建筑产品价格的若干主要同题,浅述如下:
At present, the pricing of construction products in our country is still based on the basis of the budget quota, plus the total fee. With a great variety of budget quotas, some extrabudgetary costs will inevitably come into existence, which in fact will be factually reported. This settlement price is very cumbersome and complicated, easily lead to the construction unit and the construction unit reciprocally. The main problems existing in the current prices of construction products are: (1) cumbersome pricing and incompatibility with the implementation of a one-hundred-yuan wage and salary system; (2) not according to the quality of the project to distinguish the price level; (3) the price component (4) Some raw materials, ships, machines and vehicles consumed by the shift of class consumption do not reflect the value, nor reflect the relationship between supply and demand, and can not correctly evaluate the reduction or oversupply of construction costs; 5) Depreciation pricing for the introduction of advanced equipment and large-scale special equipment from abroad is unscientific. Therefore, without reforming this irrational and unscientific price of construction products, the production and operation effects of construction enterprises can not be correctly evaluated. Here are some of the main topics for reforming the prices of construction products: