摘要
由于专业知识结构限制、行业壁垒等原因,建设项目竣工结算与财务决算方面衔接处工作长期存在着被忽略的空白和盲区,使建设项目最终形成的资产价值存在内部不平衡、不合情不合理的实质问题,对建设投资方项目运营期的合理生产成本产生一定的影响,引出造价工程师应在建设项目竣工决算中应发挥的作用,以期为项目投资方提供最佳咨询服务。为此指出造价工程师应利用自身工程技术知识方面的优势,在相关行业和部门规程框架内,提出原始摊销新概念;详细论述了在编制项目竣工总结算时,如何为建设项目竣工财务决算编制中资产载体的清晰性和设备购置费从属费用摊销的合理性的原理和方法。就此提出造价咨询行业在推行全过程工程造价咨询服务工作时,需认真思考在目前传统工程造价咨询业务范围内,如何在工作前移、平行、后延的过程中发挥应有的作用,不应简单理解业务替代。应合法依规,优势互补,避免越权越位。
Due to the limitation of professional knowledge structure and industry barriers,it caused the problem that are neglected for a long time in the connection and transition between final account of construction project and budget needed for the completion of projects.This phenomenon has caused internal imbalances and unreasonable substantive problems in the final asset value of the construction project,and has a certain impact on the reasonable production costs of the construction investor during the operation period of the project.This shows that the cost engineer should play an important role in the final accounts of the construction project,so as to provide the best consulting service for the project investor.At first,this article points out that cost engineers should take advantage of engineering technology to propose a new concept of original amortization within the framework of relevant industry and department regulations.In addition,this article introduces how to lay the foundation for the clarity of asset carrier and the amortization rationality of equipment purchase expense in the compilation of financial final accounts for the completion of construction projects.When promoting the whole process of engineering cost consulting services,this thesis puts forward that the cost consulting industry should seriously think about how to play its due role in the process of advancing,paralleling and delaying work within the current traditional engineering cost consulting business,which should not simply understand it as business substitution.Instead,it should comply with the law,learn from the advantages of each other and avoid the action beyond its authority.
作者
王怀海
杨宏民
乔继英
Wang Huaihai;Yang Hongmin;Qiao Jiying(Jinan Engineering Construction Standard Quota Station,Jinan 250014,China;Longda Hengxin Engineering Consulting Co.,Ltd.,Jinan 250102,China)
出处
《工程造价管理》
2021年第3期88-92,共5页
Engineering Cost Management
关键词
全过程咨询
竣工结算
竣工决算
原始摊销
Consultancy of whole construction
Settlement at completion
Final account at completion
Original amortization
作者简介
王怀海(1965-),男,山东济南人,高级工程师,主要从事工程建设标准、工程造价管理等工作;杨宏民(1968-),男,山东淄博人,硕士,主要从事工程造价咨询、工程材料、招标代理等工作。
