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1、水利工程项目成本操纵治理研究摘 要跨入新世纪以来，我国对水力工程的建设力度越来越大，这不仅是改善民生、完善基础设施建设的必定要求，也是全面建成小康社会，实现资源均衡、共同富裕的必定要求。随着经济的转型进展与制度的完善，对项目成本操纵提出了更高的要求，企业降本增效的压力也与日俱增。在新的形势与客观要求下，为了保持企业的综合竞争力，水力工程项目需要不断创新与完善成本治理方式方法。多视角、宽领域的研究水利工程的成本阻碍因素，本着资源精准利用、程序优化设计的成本操纵原则，以水利工程的优质高效建设为导向，以实现企业社会价值、经济价值为总的目标，理论结合实际，想方设法提高成本管控技能与服务水平，做到社会、
2、企业的经济效益最大化。论文以水利工程的成本研究为背景展开，以工程项目施工成本治理理论为基础，针对水利工程施工成本治理存在的问题，从水利工程施工项目成本角度动身，对水利工程施工时期加强成本治理与操纵方面进行了研究。本文采纳理论结合实际的方法，按系统的全生命周期项目成本治理相关理论，对水力工程建设过程中遇到的工程设计，工程质量、工程进度、成本操纵以及建设期间项目组织架构、工程发包、物资采购、开业筹备等方面的问题进行研究分析。本文旨在通过对案例进行成本操纵分析，找出水利工程建设项目在成本操纵方面存在的不足和缺陷，以及对问题成因开展详细研讨，并提出了优化项目成本操纵治理的改进措施，建立完善的项目成本操
3、纵体系，改善水利工程项目成本操纵能力，并讨论了改进措施在水力项目成本操纵各环节的具体应用，从而能够做到较大程度地降低项目的成本。关键词：水利工程；成本操纵；治理；优化措施AbstractSince entering the new century, Chinas efforts on construction of hydroelectric engineering is more and more big, this is not only improve peoples livelihood, improve the infrastructure construction is the i
4、nevitable requirement, is to build a well-off society in an all-round way, realize the resource equilibrium, the inevitable requirement of common prosperity. Along with the transformation of economic development and the system of perfect, to the project cost control put forward higher requirements,
5、corporate authors efficiency of pressure is also growing. Under the new situation and objective requirement, in order to keep the enterprise comprehensive competitiveness, hydraulic engineering projects requires constant innovation and perfect the cost management methods. Multiple points of view, wi
6、de research in the field of water conservancy engineering cost factors, in line with accurate utilization of resources, the optimization design program of the cost control principle, to quality and efficient construction of water conservancy projects as the guidance, in order to realize the enterpri
7、se social value, economic value for the total target, theory combined with practice, to find ways to improve the level of cost control skills and service, do society, the enterprise economic benefit maximization.Paper to study the cost of water conservancy project as the background, on the basis of
8、the project construction cost management theory, aiming at the problems of water conservancy engineering construction cost management, from the perspective of water conservancy project construction project cost, the construction stage of water conservancy project to strengthen cost control and manag
9、ement is studied. This article adopts the method of theory combining with the actual, according to the system of the whole project life cycle cost management related theory, encountered in the process of hydraulic engineering construction engineering design, engineering quality, progress, cost contr
10、ol and organization structure during the construction project, project contract, material procurement, through analyzing the problem of opening preparation, etc.This paper aims to case analysis of cost control, find the water conservancy project construction project in the aspect of cost control of
11、the deficiencies and defects, and cause to carry out the detailed discussion to the problem, and put forward the improvement measures of optimization of the project cost control management, project cost control system should be established in order to improve water conservancy engineering project co
12、st control ability, and discusses the improvement measures in the specific application of each section of hydropower project cost control, which can greatly reduce the cost of project.Keywords: water conservancy project; Cost control; Management; Optimization measures70 / 75目录摘 要1Abstract2第1章 绪论11.1
13、选题背景及意义11.1.1选题背景11.1.2选题意义21.2国内外研究综述31.2.1国外研究现状31.2.2国内研究现状51.3研究目的与内容61.3.1研究目的61.3.2要紧研究内容61.4研究技术路线图与方法71.4.1技术路线71.4.2研究方法8第2章 水利工程项目成本操纵治理基础理论92.1成本操纵治理概念与内容92.1.1成本操纵与治理的概念92.1.2项目成本操纵内容102.1.3项目成本操纵流程112.2项目成本操纵治理的特点与原则122.2.1项目成本操纵治理的特点122.2.2项目成本操纵治理遵循的原则122.3项目成本治理的方法132.3.1经验估算法142.3.2
14、因素估算法142.3.3WBS估算法142.3.4信息化应用评价法142.3.5香蕉曲线法152.4项目成本操纵相关理论152.4.1工程项目全生命周期理论152.4.2作业成本治理理论162.4.3成本节点治理理论16第3章 XX水利工程建设项目成本操纵的现状173.1项目工程概述173.1.1XX水利工程建设背景173.1.2XX水利工程项目成本预算方法与原则173.2 XX水利工程项目的组织体系183.2.1XX 水利工程项目成本操纵组织体系183.2.2XX水利工程项目成本操纵流程193.3工程项目成本操纵阻碍因素分析213.3.1施工进度对成本操纵的阻碍213.3.2工程质量对成本操
15、纵的阻碍213.3.3流淌资金对成本操纵的阻碍223.3.4风险治理对成本操纵的阻碍233.4 XX水利工程项目采取的成本操纵治理方法243.4.1目标成本法243.4.2成本因素分析法243.4.3偏差分析法253.4.4作业成本法25第4章 XX水利工程项目成本操纵治理问题及成因分析264.1XX水利工程项目成本治理问题分析264.1.1成本治理弱化，治理对象与内容模糊264.1.2项目进度与过程治理滞后，招投标治理不透明274.1.3项目成本操纵流程系统不完善274.1.4未对项目成本进行全过程操纵284.1.5未采纳科学的项目成本预算方法284.1.6项目成本治理的经济与技术支持不足284.2 XX水力工程项目成本操纵治理问题的成因分析294.2.1项目成本操纵的观念与意识滞后294.2.2成本操纵治理执行力度不够304.2.3缺乏成本约束与激励机制304.2.4成本操纵治理的制度体系建设不全30第5章 XX水利工程项目成本操纵治理优化措施315.1优化成本治理水平315.1.1转变思想，创新理念315.1.2提升决策治理水平325.1.3重视全生命周期成本治理325.2优化成本操纵流程325.2.1实时跟踪项目成本操纵效果325.2.2完善成
