基于财务视角的工程量清单计价研究

发布时间：2018-07-05 00:54

本文选题：工程量清单计价 + 基本建设财务管理　；参考：《东南大学》2015年硕士论文

【摘要】：在我国的基本建设市场中,工程计价并不是独立存在,需要受到基本建设财务制度的制约,在工程结算之后还需要进行工程竣工财务决算和工程审计,而且建设工程施工合同本身就具有财产流转性质,这些都明确地体现了工程计价与财务管理制度的天然联系。预算定额计价加签证的模式在合同签订和计价项目设置等方面都与基本建设财务管理制度有良好地协调性。2003年,建设部发布了《建设工程工程量清单计价规范》(GB50500-003),要求自2003年7月1日起在全国范围内推行,其后建设部相继推出了《建设工程工程量清单计价规范》(GB50500-2008)和《建设工程工程量清单计价规范》(GB50500-2013),对清单计价体系进行修改和完善。计价方式的调整也改变了工程造价与财务制度的协调性。本文从联接工程计价和财务制度的工程结算出发,阐述工程量清单计价中工程结算众多项目的财务内涵；在工程量清单支付功能的基础上,探讨了不同清单子目的支付性质和计价设置；最后,研究了不同发承包模式下工程量清单的设置以求与后续的财务核算更科学地衔接。
[Abstract]:In the capital construction market of our country, project valuation does not exist independently and needs to be restricted by the financial system of capital construction. After the project is settled, it is also necessary to carry out financial final accounts and project audit after the completion of the project. Moreover, the construction contract itself has the nature of property circulation, which clearly reflects the natural relationship between engineering valuation and financial management system. The model of budget quota valuation plus visa has good coordination with the financial management system of capital construction in the aspects of contract signing and pricing project setting etc. In 2003, The Ministry of Construction issued the "Specification for valuation of the list of quantities of Construction works" (GB50500-003), which requires it to be implemented nationwide from July 1, 2003. Since then, the Ministry of Construction has introduced the "Construction quantity list valuation Standard" (GB50500-2008) and the "Construction quantity list valuation Standard" (GB50500-2013), which have modified and perfected the list valuation system. The adjustment of pricing mode has also changed the coordination of project cost and financial system. In this paper, the financial connotation of many items in the bill of quantities valuation is expounded from the point of view of engineering valuation and financial system, and on the basis of the bill of quantities payment function, This paper probes into the payment nature and valuation setting of different list items, and finally, studies the setting of the bill of quantities under different distribution and contracting modes in order to link up more scientifically with the subsequent financial accounting.
【学位授予单位】：东南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：TU723.3

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