會計學外文翻譯中國建筑行業(yè)的成本控制

1、<p><b>　　畢業(yè)設計（論文）</b></p><p><b>　　外文翻譯</b></p><p>　　題 目 中國建筑行業(yè)的成本控制 </p><p>　　專 業(yè) 會計學 </p><p>　　班 級 級

2、班 </p><p>　　學 生 </p><p>　　指導教師 </p><p><b>　　XX大學</b></p><p><b>　　2011年</b></p>

3、<p>　　中國建筑行業(yè)的成本控制</p><p>　　文摘：中國已經(jīng)遠離了計劃經(jīng)濟體制轉向市場經(jīng)濟。中國的成本工程系統(tǒng)也被進化以適應這個社會主義經(jīng)濟系統(tǒng)。本文調(diào)查了近年來成本工程建設等部門發(fā)展的一些元素,并在此基礎上提供一些方法：</p><p>　　·成本控制過程的五個關鍵階段</p><p><b>　　·招標投標制度

4、</b></p><p><b>　　·工程量清單</b></p><p><b>　　·合同形式</b></p><p><b>　　·資格控制</b></p><p>　　一、成本控制過程的五個關鍵階段</p><

5、;p>　　由于沉重的資本投資、建設工期長,復雜的性質(zhì)建設項目成本控制過程一般包括5個主要階段的成本在壽命估算和評價的一個項目,每個使用不同的計算和估計方法。</p><p><b>　　可行性階段</b></p><p>　　這是一項重要的文件的決策對項目的可行性，它集下預算限制為一個項目,這通常不應該被超過。</p><p>　　由于有

6、限的信息可在本可行性階段估計只會成本是一個粗糙的跡象,以歷史數(shù)據(jù)為基礎。</p><p><b>　　初步設計階段 </b></p><p>　　這估計是最新的估計在收到隨后可行性設計開發(fā)的信息。這份文件是十分必要的支持提交的初步設計的政府計劃部門批準。</p><p>　　如果初步估計超過預算設定在可行性估計也額外的資金是尋求或者修改版的設

7、計必須減低估計,在預算范圍之內(nèi)。</p><p><b>　　詳細設計階段</b></p><p>　　這估計是準備的基礎上,根據(jù)一份分條列述的口水戰(zhàn)認可的規(guī)則和測量方法,建成后的詳細說明施工圖。一個溫柔的情況下,如果這估計是完成的開發(fā)者就可以作為(四)標底估計,其中必須提交招標局作為記錄。(四)標底估計,簽署及</p><p>　　上印著注冊

8、造價工程師的先決條件,也是性的問題工程施工許可證。</p><p>　　如果收到的投標金額偏離(四)標底估計和偏差量超出規(guī)定的范圍的標記方案招標評估、嫩運動必須取消并經(jīng)行動是真實的執(zhí)行。</p><p><b>　　施工階段</b></p><p>　　這些都是成本評估過程中進行施工階段的為了確定工作執(zhí)行的價值。連續(xù)之間的時間間隔間隔不依賴合同

9、協(xié)議,該協(xié)議可以每月或在具有里程碑意義的基礎。臨時評估的基礎上還形成休學支付給金融資金流的承包商。</p><p>　　這些成本的評估是不估計的,而且他們的詳細測量但在整個施工期間連續(xù),并最終建立了決賽成本的作品。</p><p><b>　　崗位完成階段</b></p><p>　　這是一個正確的評估工作的最終成本的項目完成,考慮到所有相關的

10、圖紙和其他信息,這項工作而合理發(fā)生妥和成本的項目。</p><p>　　最后的陳述的帳戶將被簽名蓋章后注冊費用工程師,將成為一個決定性的單據(jù)提交業(yè)主/開發(fā)者政府項目完成的項目。它是唯一的證明文件項目的全部費用。</p><p><b>　　二、招標投標制度</b></p><p>　　投標已被最廣泛使用的方法為適銷對路的建設在中國開展項目。自從

11、介紹了招標投標制度在1980年的、投標投標已被廣泛應用于采購咨詢服務,網(wǎng)站研究、設計、建設監(jiān)理、材料供應等等。</p><p>　　招標投標《中華人民共和國價格法》,這是上實現(xiàn)2000年1月1日起生效2000年是第一批法律在中國的法律規(guī)定為鞏固招標招投標制度。</p><p>　　依照本法規(guī)定的投標系統(tǒng)具有一定的顯著特征。其中他們包括:</p><p>　　它需要強

12、制招標·的基礎設施、公用工程影響社會利益和社會安全;項目資助的全部或者部分由政府、項目由國際組織資助的,項目貸款或援助資助來自國外政府等。</p><p>　　它列出了那樣溫柔的練習可以分為開放或選擇性招標。</p><p>　　它要求投標必須由招標機構,擁有所必備的素質(zhì),除非組織招標的要求能力應付招標的運動。</p><p>　　所有的練習都是溫柔的監(jiān)督

13、下發(fā)生的招標局以保證招標的規(guī)則和程序得到實施。</p><p>　　它要求投標必須小心處理的公平,公開、公正。這宣傳的邀請的方法是通過媒體公開投標的指定。這標識和方案的評價來襲標書必須清楚地把時間在招標文件的投標。在中國,正常情況下需要招標投標者提交一份技術提交和定價工程量清單的提交(價格)另行規(guī)定。成功的投標將被依標示系統(tǒng)投標評估委員會將技術得分和定價對比的結果之前個人投標單位推薦競標接受,而不是僅僅選擇最低的

14、價格投標。</p><p>　　它制定了要求一個溫柔的評估委員會。在這個委員會成員的三分之二是專家,其中一組專家保持政府的思路,而且超過其數(shù)目的代表從所者。這個委員會評估標書根據(jù)項目推薦作為標記方案,使溫柔的預期成功為業(yè)主的認可。</p><p><b>　　三、工程量清單</b></p><p>　　在決定使用規(guī)范建設成本已經(jīng)非常有用的過去,

15、當中國是經(jīng)營作為一個中央計劃經(jīng)濟中尤其如此。然而這個體系所限制個人從投標企業(yè)根據(jù)自身的資源優(yōu)勢,例如使用一個或特殊類型的植物或熟練技工加速生產(chǎn)或減少招標價格。作為一個結果,雙贏的其中軟件開發(fā)者可以得到最優(yōu)惠的價格從最低的溫柔和一個高效的、能干的投標者可以贏得一個溫柔的“以人為本”的是不能達到最低評標價,這是不符合本規(guī)則的國際球員競爭激烈的市場。</p><p>　　2003年2月,該代碼對工程量清單計價對帳單(的

16、)數(shù)量的建設工程(GB50500 - 2003)是由公安部聯(lián)合出版的住房和城市——農(nóng)村發(fā)展(MOHURD)和一般國家質(zhì)量監(jiān)督檢驗檢疫總局的中華人民共和國。一種新的2008年版,其中包括了額外的指導方針在其他合同管理實踐的變化等,索賠和爭議解決隨后在2008年7月發(fā)布的2003年效力,超越其使用的版本。</p><p>　　代碼制定了規(guī)則和程序規(guī)范工程量清單的制備的基礎上的圖紙、規(guī)格及其他要求和現(xiàn)場件。這個鏡子一般

17、海外的制作方法工程量清單的。</p><p>　　此清單包含部分的工作項目上,這些是通常會被定價'All-In-Rates’,這必須包括了所有的成本費用、材料、植物、勞動管理、風險加上利潤和稅金等。</p><p>　　招標文件的代碼要求為所有的大、中型大小的建設項目進行資助的全部或者部分由政府是基于票據(jù)的根據(jù)大量準備這份文件。</p><p>　　建設工程

18、采用工程量清單的基礎上獲得投標不tofollow代碼在制備、投標價格pre-tender估計,確定和調(diào)整的嬉皮士合同總價及工程決算帳戶。</p><p>　　使用效益,工程量清單的,已被實踐海外,有:</p><p>　　允許投標者·工程量清單的統(tǒng)一的基礎(相同的一組工作項目準備由船東)數(shù)量在招標競爭做準備。</p><p>　　投標者·什么風險

19、測量的后續(xù)調(diào)整下的差異</p><p>　　與實際數(shù)量是被允許的。</p><p>　　估值·堅實的基礎的變異。</p><p>　　臨時付款·堅實的基礎。</p><p><b>　　決算·堅實的基礎。</b></p><p>　　良好的成本數(shù)據(jù)(編入·項

20、目緩解分析)</p><p>　　這是一項重大的改革在工程造價行業(yè)評估,因為它鼓勵球員投標價格制定他們靠他們自己,基于他們的資源、管理參照執(zhí)行效率和市場競爭的價格和收費標準。</p><p>　　特別強調(diào),然而,并不是所有的知識,分析了礦區(qū)有自己的資源和數(shù)據(jù)或管理。沒有硅乳標投標仍然正被使用估計被定價的勞動和物質(zhì)含量和定價利率從發(fā)表那些使用規(guī)范,一些投標者用的是勞動和材料內(nèi)容的規(guī)范與市場價

21、格在一起的,只有少數(shù)定價招標使用自己的生產(chǎn)和成本數(shù)據(jù)。</p><p>　　然而在同一個類的承包商他們的方法的定價很相似。對大型項目投標通常是足夠的能力在此基礎上使用所有利率成本數(shù)據(jù)的房子。</p><p>　　獨立區(qū)塊的物項和規(guī)則已經(jīng)開始準備建筑工程、機械和電氣安裝工程、水電設施工作,綠化工作。</p><p><b>　　四、合同形式</b>

22、;</p><p>　　目前,最常用的形式的合同在中國都是本地的形式的合同準備在此基礎上對建設工程施工合同的標準形式,聯(lián)合發(fā)布的,工商行政管理機關和建設部于1999年,具有特定的修改以適應當?shù)氐氖袌銮闆r和實踐。</p><p>　　但是,一些海外開發(fā)商或香港那些堅持使用修改版本的英國法庭聯(lián)合合同標準形式或香港建筑師學會形式的建筑合同。一些主要的開發(fā)者來自香港和海外甚至已經(jīng)草擬了他們的個人量

23、身定制的類型的合同,但它們的使用是成為有限公司自這樣的形體非標設備,尚不清楚當?shù)氐漠a(chǎn)業(yè)。同時,還有些形式,這些定制了合同起草了用另一種方式的風險分配從中國的“首選的實踐和一些術語在因此認為不公平的條款沒有得到政府的資助。</p><p><b>　　五、資格控制</b></p><p>　　在中國是一個資格控制系統(tǒng)下,專業(yè)組織或者專業(yè)必須達到一個專業(yè)資格證書或者正在注

24、冊在一個公認的職業(yè)資格制度才能實現(xiàn)其專業(yè)服務允許在律法以下的人。</p><p>　?。≒eter K.M. Ho，Cost Control in the Chinese Construction Sector，http://www.dlsqs.com/ice/index.jsp?mod=newsdetails&op=showimgs&nresponse=true&ctid=433&

25、;showimgs=1&imgname=433_Cost+Engineering+in+Chinese+Construction+Sector.pdf ）</p><p>　　Cost Control in the Chinese Construction Sector</p><p><b>　　Abstract</b></p><p&g

26、t;　　China has been moving away from a planned economy system towards a market economy.The cost engineering system in China has also been evolving to suit this socialist economy system. The paper examined the recent devel

27、opment of some elements of cost engineering relating to the construction sectors as follows and provided some comments thereon :</p><p>　　The cost control process - 5 key stages of cost assessment</p>

28、<p>　　Tendering and Bidding System</p><p>　　Bills of Quantities and All-in-rates</p><p>　　Contract Forms</p><p>　　Qualifications Control</p><p>　　The Cost Control

29、 process – 5 key stages of cost assessment</p><p>　　Due to the heavy capital investment, long construction period and complex nature of</p><p>　　construction projects, the cost control process n

30、ormally involves 5 key stages of cost</p><p>　　estimating and assessment over the lifespan of a project, each using different calculation and estimating methods.</p><p>　　Feasibility Stage</p

31、><p>　　This is an important document for making decisions as to the feasibility of the project.</p><p>　　It sets down the budget limit for a project which normally should not be exceeded.</p>

32、<p>　　Due to the limited information available at this feasibility stage the estimate would just</p><p>　　be a rough indication of costs based on historical data.</p><p>　　Preliminary Des

33、ign Stage</p><p>　　This estimate is an update of the Feasibility Estimate upon receipt of subsequent</p><p>　　design development information. This document is essential in supporting the</p&g

34、t;<p>　　submission of the Preliminary design to the Government Planning Department for</p><p><b>　　approval.</b></p><p>　　If the Preliminary Estimate exceeds the budget set in

35、 the feasibility estimate either</p><p>　　additional funding is to be sought or a revision to the design is required to bring down</p><p>　　the estimate to within the budget.</p><p>

36、;　　Detailed Design Stage</p><p>　　This estimate is prepared on the basis of an itemized build-up according to the</p><p>　　recognized rules and method of measurement, after completion of the det

37、ailed</p><p>　　construction drawings. Under a tender situation if this estimate is completed by the</p><p>　　Developer then it can be used as the Pre-tender Estimate which must be submitted to&l

38、t;/p><p>　　the Tender Bureau for record purposes. The Pre-tender Estimate, duly signed and</p><p>　　stamped by a Registered Cost Engineer, is also a prerequisite for the issue of the</p><

39、;p>　　Construction Permit for the Works.</p><p>　　If the tender sums received are deviated from the Pre-tender Estimate and the deviation amount is beyond the limits set out in the marking scheme for the t

40、ender</p><p>　　assessment, the tender exercise has to be cancelled and a re-tender action is to be</p><p>　　carried out.</p><p>　　Construction Stage</p><p>　　These are

41、the cost assessments carried out during the construction stage in order to</p><p>　　determine the value of work executed. The time intervals between consecutive intervals are dependent upon the contract agre

42、ement, which can either be monthly or</p><p>　　on a milestone basis. The interim assessments also form the basis for interim payments to finance the cashflow of the Contractor.</p><p>　　These co

43、st assessments are not estimates but detailed measurements and they are</p><p>　　continuous throughout the construction period and eventually building up the final</p><p>　　costs of the works.&l

44、t;/p><p>　　Post Completion Stage</p><p>　　This is an accurate assessment of the final cost of the works after the project is completed, taking into account of all relevant drawings and other inform

45、ation, the work</p><p>　　properly completed and costs properly incurred in the project.</p><p>　　The statement of final account will be signed and stamped by a Registered Cost Engineer and will

46、become a conclusive document to be submitted by the Owner/ Developer to the Government upon the completion of the project. It is the only document certifying the total cost of the project.</p><p>　　Tendering

47、 and Bidding System</p><p>　　Tendering has been the most widely used method for the procurement of construction</p><p>　　projects in China. Since the introduction of the tendering system in the

48、1980's, tendering and bidding has been widely used in the procurement of consultancy services, site investigation, design, construction supervision and supply of materials etc.</p><p>　　The Tendering and

49、 Bidding Law of the PRC 2000, which was implemented on 1st January 2000 is the first set of Laws in China consolidating the legal provisions for the tendering and bidding system.</p><p>　　The tendering syste

50、m under this Law has certain salient features. Among others they</p><p><b>　　include :</b></p><p>　　It requires compulsory tendering for infrastructure facilities, public projects af

51、fecting social benefits and social security; projects funded wholly or partly by the Government, projects funded by international organizations and projects funded by loans or aid from foreign governments, etc.</p>

52、<p>　　It sets out that tender exercises can be classified into open or selective tendering.</p><p>　　It requires that tendering has to be handled by tendering agencies that possess the</p><

53、p>　　necessary qualifications, unless the organization that calls the tender has the competence to handle the tendering exercise.</p><p>　　All tender exercises are to be taken place under the supervision o

54、f the Tender Bureau which ensures that the rules and procedures of tendering are complied with.</p><p>　　It requires that tendering has to be handled with fairness, openness and impartiality. The</p>

55、<p>　　methods of publicizing the invitation to open tender via the media are specified. The</p><p>　　marking and scheme for the assessment of incoming tenders must be clearly given at the</p><

56、;p>　　time of tender in the tender documents. Tendering in China normally requires a tenderer</p><p>　　to submit a technical submission and a pricing submission (priced bills of quantities)</p><

57、p>　　separately. The successful tender will be determined under a marking system by a</p><p>　　tender assessment committee which will combine the technical scores and the pricing</p><p>　　resu

58、lt of individual tenderers for comparison before recommending a tender for</p><p>　　acceptance, rather than solely selecting the lowest priced tender.</p><p>　　It sets out the requirement for a

59、tender assessment committee. Within this committee two-thirds of its members are experts to be selected from a panel of experts kept by the government, and outweighs the number of representatives from the owner. This com

60、mittee assesses the tenders according to the project marking scheme and makes recommendations as to the prospective successful tender for the Owner’s acceptance.</p><p>　　Bills of Quantities and All-In-Rates

61、</p><p>　　The use of norms in determining construction costs has been very useful in the past, when China was operated as a planned economy. However this system restricts individual enterprises from tenderin

62、g based on their own resources or advantages such as using a special type of plant or skilled tradesmen to speed up production or reduce the tender price. As a result, the win-win situation wherein the Developer can obta

63、in the best price from the lowest tender and an efficient and competent tenderer ca</p><p>　　In February 2003, The Code of valuation with bill (of) quantity of construction works</p><p>　　(GB505

64、00 – 2003) was published jointly by The Ministry of Housing and Urban – Rural Development (MOHURD) and the General Administration of Quality Supervision, Inspection and Quarantine of the People’s Republic of China. A new

65、 2008 version, which includes additional guidelines on other contract administration practices such as variations, claims and dispute resolution was subsequently issued in July 2008 for use, superceding the 2003 edition.

66、</p><p>　　The Code sets out the rules and procedures to regulate the preparation of bills of quantities on the basis of drawings, specifications and other requirements and site conditions. This mirrors gener

67、ally the overseas methods of producing bills of quantities.</p><p>　　The Bill of Quantities contains sections of work items and these are generally to be priced by‘All-In-Rates’ which have to be inclusive of

68、 all costs of labour, materials, plant, management,risks plus profit and taxes etc.</p><p>　　The Code requires that tender documents for all medium and large sized construction</p><p>　　projects

69、 which are funded wholly or partly by the Government to be based on Bills of</p><p>　　Quantities prepared according to this document.</p><p>　　All construction projects using bills of quantities

70、 as the basis of obtaining tenders have tofollow the Code in the preparation of pre-tender estimates, tendering prices, determination ofthe contract sum and adjustments and the project final account.</p><p>

71、　　The benefits of using Bills of Quantities, as have been practiced overseas, are:</p><p>　　? Bills of Quantities allow tenderers a uniform basis (the same set of work items with</p><p>　　quanti

72、ties prepared by the Owner) on which to prepare a competitive tender.</p><p>　　? No risk to the tenderers of under measurement as subsequent adjustment for differences</p><p>　　with actual quant

73、ities is allowed.</p><p>　　? Sound basis for valuation of variations.</p><p>　　? Sound basis for interim payments.</p><p>　　? Sound basis for final accounts.</p><p>　　?

74、 Good cost data (codified items ease analyses)</p><p>　　This is a major reform in construction cost assessment as it encourages the industry playersto formulate their tender prices on their own, based on the

75、ir resources, management efficiency and by making reference to competitive market prices and rates.</p><p>　　It is noted, however, that not all contractors have the knowledge, analyses and data of their own

76、resources or management. Therefore some tenders are still being priced by tenders using an estimate of the labour and material content and pricing those using rates from the published norm, some tenderers are using the l

77、abour and material contents from the norm together with market prices and only a few are pricing the tender using their own production and cost data.</p><p>　　However within the same class of contractors the

78、ir method of pricing are quite similar. For major projects the tenders are usually competent enough to use all rates based on this own in house cost data.</p><p>　　Separate sections of items and rules have b

79、een prepared for Building Works, Mechanical and Electrical Installation Works, Utility Services Work, Landscaping Work.</p><p>　　Contract Forms</p><p>　　At present, the most commonly used forms

80、of contract in China are local forms of contract prepared on the basis on the Standard Form of Construction Contract issued jointly by the State Administration for Industry and Commerce and the Ministry of Construction i

81、n 1999, with modifications made to suit particular local market conditions and practices.</p><p>　　There are however, some developers from overseas or Hong Kong who insist on using a modified version of the

82、UK Joint Contract Tribunal Standard Forms or the Hong Kong Institute of Architects Form of Building Contract. Some major developers from Hong Kong or overseas have even drawn up their individual bespoke types of contract

83、 but their use is becoming limited since such forms are non-standard and are not well known to the local industry. Also, there were cases that these custom made contracts f</p><p>　　Qualification Control<

84、/p><p>　　Qualification control in China is a system under which a professional organization or a</p><p>　　professional has to achieve a professional qualification or being registered in a recognize