導語：軌道(dao)交通建(jian)設工(gong)程項目竣工(gong)決(jue)算對策一文來源于(yu)網友上傳，不代表(biao)本(ben)站觀點，若(ruo)需要原創文章可(ke)咨(zi)詢客服(fu)老(lao)師，歡迎參考。

摘要：針對當前軌道交通建設工程項目竣工決算工作開展中，存在的滯后嚴重、決算質量過低、決算結果實際利用價值不高等問題，以具體城市軌道交通1號線二期工程項目為例，針對其開展竣工決算問題及對策研(yan)(yan)究。通過(guo)研(yan)(yan)究得出，該項目(mu)(mu)竣工(gong)決算(suan)(suan)(suan)(suan)存在工(gong)程基(ji)礎建(jian)(jian)設(she)項目(mu)(mu)管(guan)理水(shui)平低、工(gong)程質量差、竣工(gong)決算(suan)(suan)(suan)(suan)概算(suan)(suan)(suan)(suan)體系設(she)置不合理等問題。針對(dui)這些(xie)問題，提出三(san)方面應對(dui)措施：竣工(gong)決算(suan)(suan)(suan)(suan)工(gong)作制度化調整(zheng)、實施三(san)單(dan)匹(pi)配管(guan)理、做好竣工(gong)決算(suan)(suan)(suan)(suan)概算(suan)(suan)(suan)(suan)回歸分(fen)析(xi)，以期為其他(ta)交通建(jian)(jian)設(she)項目(mu)(mu)的竣工(gong)決算(suan)(suan)(suan)(suan)工(gong)作開展提供參考(kao)。

關鍵詞：軌道交(jiao)通；工程項目；竣工決算；概算體系；解決對策(ce)

竣(jun)(jun)工(gong)(gong)(gong)(gong)決(jue)算(suan)(suan)(suan)是(shi)(shi)以貨幣指標(biao)和(he)(he)實物數(shu)(shu)量(liang)為(wei)計(ji)量(liang)單(dan)位(wei)，對(dui)工(gong)(gong)(gong)(gong)程(cheng)項(xiang)目(mu)(mu)(mu)(mu)自籌(chou)建(jian)(jian)(jian)(jian)(jian)(jian)到(dao)竣(jun)(jun)工(gong)(gong)(gong)(gong)全(quan)過程(cheng)所產生的(de)各項(xiang)工(gong)(gong)(gong)(gong)程(cheng)建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)費用(yong)、財務(wu)情(qing)況和(he)(he)投(tou)資(zi)(zi)效果(guo)等(deng)方(fang)面的(de)總(zong)結性文件和(he)(he)財務(wu)結算(suan)(suan)(suan)體系，它綜合反映了(le)建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)工(gong)(gong)(gong)(gong)程(cheng)的(de)建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)時(shi)間、投(tou)資(zi)(zi)情(qing)況、建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)成果(guo)和(he)(he)財務(wu)狀況，是(shi)(shi)建(jian)(jian)(jian)(jian)(jian)(jian)筑工(gong)(gong)(gong)(gong)程(cheng)領(ling)域資(zi)(zi)金科學調配和(he)(he)規制的(de)主要(yao)(yao)(yao)(yao)環節，是(shi)(shi)工(gong)(gong)(gong)(gong)程(cheng)建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)驗收報(bao)告中(zhong)的(de)重要(yao)(yao)(yao)(yao)組成部(bu)分(fen)，也(ye)是(shi)(shi)項(xiang)目(mu)(mu)(mu)(mu)法(fa)人核定各類新增(zeng)資(zi)(zi)產價(jia)值(zhi)、辦理(li)其交(jiao)付使(shi)用(yong)的(de)重要(yao)(yao)(yao)(yao)依(yi)據(ju)。在(zai)編制建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)工(gong)(gong)(gong)(gong)程(cheng)竣(jun)(jun)工(gong)(gong)(gong)(gong)決(jue)算(suan)(suan)(suan)過程(cheng)中(zhong)，要(yao)(yao)(yao)(yao)能夠(gou)清楚地了(le)解建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)項(xiang)目(mu)(mu)(mu)(mu)計(ji)劃及(ji)設(she)(she)(she)(she)計(ji)概算(suan)(suan)(suan)的(de)執行情(qing)況，正確(que)(que)反映出建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)工(gong)(gong)(gong)(gong)程(cheng)的(de)實際造(zao)價(jia)和(he)(he)投(tou)資(zi)(zi)成果(guo)。工(gong)(gong)(gong)(gong)程(cheng)竣(jun)(jun)工(gong)(gong)(gong)(gong)決(jue)算(suan)(suan)(suan)主要(yao)(yao)(yao)(yao)包括竣(jun)(jun)工(gong)(gong)(gong)(gong)財務(wu)決(jue)算(suan)(suan)(suan)報(bao)表、竣(jun)(jun)工(gong)(gong)(gong)(gong)決(jue)算(suan)(suan)(suan)財務(wu)報(bao)告說明(ming)書、竣(jun)(jun)工(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)程(cheng)平(ping)面示意(yi)圖及(ji)工(gong)(gong)(gong)(gong)程(cheng)造(zao)價(jia)比較分(fen)析等(deng)方(fang)面內容。從(cong)工(gong)(gong)(gong)(gong)程(cheng)項(xiang)目(mu)(mu)(mu)(mu)竣(jun)(jun)工(gong)(gong)(gong)(gong)決(jue)算(suan)(suan)(suan)中(zhong)，我們可(ke)以積累有價(jia)值(zhi)的(de)項(xiang)目(mu)(mu)(mu)(mu)建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)經驗、工(gong)(gong)(gong)(gong)程(cheng)財務(wu)數(shu)(shu)據(ju)及(ji)科學分(fen)析項(xiang)目(mu)(mu)(mu)(mu)投(tou)資(zi)(zi)成效，對(dui)工(gong)(gong)(gong)(gong)程(cheng)建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)投(tou)資(zi)(zi)具有重要(yao)(yao)(yao)(yao)意(yi)義(yi)。對(dui)軌道(dao)交(jiao)通建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)工(gong)(gong)(gong)(gong)程(cheng)而(er)言，其建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)的(de)時(shi)間周期一般(ban)都比較長，存在(zai)計(ji)算(suan)(suan)(suan)時(shi)間跨度大(da)、涉(she)及(ji)單(dan)位(wei)及(ji)人員多、核算(suan)(suan)(suan)周期長等(deng)問(wen)題。當前(qian)，財務(wu)部(bu)門針對(dui)基礎建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)項(xiang)目(mu)(mu)(mu)(mu)財務(wu)的(de)管(guan)理(li)提出了(le)明(ming)確(que)(que)的(de)要(yao)(yao)(yao)(yao)求(qiu)，建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)單(dan)位(wei)在(zai)工(gong)(gong)(gong)(gong)程(cheng)項(xiang)目(mu)(mu)(mu)(mu)施工(gong)(gong)(gong)(gong)階段后，在(zai)建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)使(shi)用(yong)的(de)3個月之(zhi)內需要(yao)(yao)(yao)(yao)完(wan)成對(dui)工(gong)(gong)(gong)(gong)程(cheng)的(de)竣(jun)(jun)工(gong)(gong)(gong)(gong)決(jue)算(suan)(suan)(suan)[1]。但(dan)目(mu)(mu)(mu)(mu)前(qian)由于種種原因，大(da)部(bu)分(fen)軌道(dao)交(jiao)通建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)工(gong)(gong)(gong)(gong)程(cheng)都無(wu)法(fa)滿足(zu)這(zhe)一要(yao)(yao)(yao)(yao)求(qiu)，實際完(wan)成情(qing)況遠(yuan)遠(yuan)達不到(dao)標(biao)準要(yao)(yao)(yao)(yao)求(qiu)。如(ru)果(guo)竣(jun)(jun)工(gong)(gong)(gong)(gong)決(jue)算(suan)(suan)(suan)無(wu)法(fa)及(ji)時(shi)完(wan)成，會(hui)對(dui)建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)單(dan)位(wei)及(ji)項(xiang)目(mu)(mu)(mu)(mu)參與(yu)方(fang)造(zao)成極大(da)困擾，例如(ru)造(zao)成相關資(zi)(zi)產明(ming)細價(jia)格不準確(que)(que)，資(zi)(zi)產在(zai)移交(jiao)后需要(yao)(yao)(yao)(yao)大(da)量(liang)財務(wu)調整工(gong)(gong)(gong)(gong)作(zuo)[2]。文章針對(dui)某軌道(dao)交(jiao)通建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)工(gong)(gong)(gong)(gong)程(cheng)項(xiang)目(mu)(mu)(mu)(mu)竣(jun)(jun)工(gong)(gong)(gong)(gong)決(jue)算(suan)(suan)(suan)問(wen)題及(ji)對(dui)策(ce)展(zhan)開研究。

1工程概況

本文以某(mou)地(di)(di)區(qu)軌道(dao)交(jiao)通建設(she)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)項(xiang)目(mu)(mu)為例，針對(dui)其(qi)施(shi)工(gong)(gong)(gong)(gong)完(wan)畢后竣工(gong)(gong)(gong)(gong)決策(ce)階段存(cun)在(zai)(zai)的(de)問題(ti)進行(xing)探(tan)究(jiu)，并提出具(ju)體對(dui)策(ce)。已知該工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)項(xiang)目(mu)(mu)為某(mou)城市(shi)軌道(dao)交(jiao)通1號線(xian)二期工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)項(xiang)目(mu)(mu)，項(xiang)目(mu)(mu)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)東北起(qi)自一期工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)終點，西南(nan)止于地(di)(di)鐵中(zhong)路站(zhan)，橫跨四個市(shi)中(zhong)心行(xing)政區(qu)域(yu)[3]。該工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)項(xiang)目(mu)(mu)二期全程(cheng)(cheng)(cheng)(cheng)長度為15.242km，共設(she)定11座車站(zhan)和(he)1座主變電所。該工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)項(xiang)目(mu)(mu)批復估算(suan)投(tou)資(zi)(zi)額為75.2億元(yuan)(yuan)，正線(xian)每(mei)公里(li)技術經濟指標(biao)為6.12億元(yuan)(yuan)。該工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)項(xiang)目(mu)(mu)在(zai)(zai)審批后，投(tou)資(zi)(zi)監(jian)理按照標(biao)志要求(qiu)，給出投(tou)資(zi)(zi)成本控制(zhi)考(kao)核目(mu)(mu)標(biao)為752360萬元(yuan)(yuan)。最(zui)終將(jiang)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)投(tou)資(zi)(zi)控制(zhi)為74.2520億元(yuan)(yuan)，符(fu)合原定投(tou)資(zi)(zi)控制(zhi)標(biao)準的(de)要求(qiu)。

2竣工決算問題分析

2.1工程基礎(chu)建設項目(mu)管理水(shui)平低

軌道交(jiao)通建(jian)設項(xiang)(xiang)目(mu)與其他類型建(jian)筑(zhu)項(xiang)(xiang)目(mu)相比(bi)，存(cun)在(zai)工(gong)(gong)(gong)期緊張、任(ren)務量大(da)、超工(gong)(gong)(gong)作量等(deng)問題(ti)(ti)，且(qie)還存(cun)在(zai)一人分(fen)飾多崗位角色的(de)問題(ti)(ti)，對(dui)于工(gong)(gong)(gong)程(cheng)基礎建(jian)設項(xiang)(xiang)目(mu)的(de)管理也存(cun)在(zai)人員上的(de)流動性差問題(ti)(ti)。上述(shu)問題(ti)(ti)的(de)存(cun)在(zai)，使得(de)在(zai)開展(zhan)軌道交(jiao)通建(jian)設工(gong)(gong)(gong)程(cheng)項(xiang)(xiang)目(mu)時，常出(chu)現(xian)(xian)竣(jun)工(gong)(gong)(gong)決(jue)算滯后的(de)問題(ti)(ti)[4]。在(zai)項(xiang)(xiang)目(mu)管理過(guo)程(cheng)中出(chu)現(xian)(xian)問題(ti)(ti)，會(hui)出(chu)現(xian)(xian)推諉現(xian)(xian)象(xiang)，使得(de)竣(jun)工(gong)(gong)(gong)決(jue)算在(zai)前期的(de)準備階段無法順利(li)開展(zhan)工(gong)(gong)(gong)作。軌道交(jiao)通在(zai)施工(gong)(gong)(gong)中常涉(she)及較多變(bian)(bian)(bian)(bian)更(geng)內容(rong)(rong)，表1為本文上述(shu)城(cheng)市軌道交(jiao)通1號線二(er)期工(gong)(gong)(gong)程(cheng)項(xiang)(xiang)目(mu)的(de)變(bian)(bian)(bian)(bian)更(geng)分(fen)析表。般變(bian)(bian)(bian)(bian)更(geng)、結構形(xing)式變(bian)(bian)(bian)(bian)更(geng)等(deng)；II類變(bian)(bian)(bian)(bian)更(geng)為20萬元(yuan)以上的(de)變(bian)(bian)(bian)(bian)更(geng)，主要是指(zhi)重大(da)變(bian)(bian)(bian)(bian)更(geng)。針對(dui)變(bian)(bian)(bian)(bian)更(geng)內容(rong)(rong)，若(ruo)分(fen)別(bie)對(dui)變(bian)(bian)(bian)(bian)更(geng)內容(rong)(rong)進(jin)(jin)(jin)行(xing)審(shen)計，則(ze)會(hui)造成竣(jun)工(gong)(gong)(gong)決(jue)算任(ren)務量進(jin)(jin)(jin)一步增(zeng)加，進(jin)(jin)(jin)而導致最終竣(jun)工(gong)(gong)(gong)決(jue)算出(chu)現(xian)(xian)嚴(yan)重滯后現(xian)(xian)象(xiang)。

2.2承(cheng)包商存在工程質量問題

針對(dui)該城市軌道交通(tong)1號線二期工(gong)程(cheng)(cheng)項目(mu)(mu)，在(zai)(zai)多方簽(qian)訂(ding)合(he)同時，需要由承(cheng)(cheng)包(bao)商提(ti)交詳細的(de)(de)(de)(de)資料，并為(wei)竣工(gong)決(jue)算(suan)提(ti)供重要依(yi)據[5]。但承(cheng)(cheng)包(bao)商在(zai)(zai)這(zhe)一環節，針對(dui)工(gong)程(cheng)(cheng)量的(de)(de)(de)(de)計算(suan)以及對(dui)工(gong)程(cheng)(cheng)定額的(de)(de)(de)(de)設(she)置(zhi)，會(hui)以獲(huo)取更高的(de)(de)(de)(de)經濟(ji)利益作(zuo)為(wei)目(mu)(mu)標(biao)(biao)，與建設(she)方為(wei)確保工(gong)程(cheng)(cheng)質(zhi)量和(he)節約資金(jin)的(de)(de)(de)(de)目(mu)(mu)標(biao)(biao)相悖，由此導(dao)致(zhi)最(zui)終(zhong)財務(wu)管理的(de)(de)(de)(de)目(mu)(mu)的(de)(de)(de)(de)性存在(zai)(zai)較(jiao)大差異(yi)。除此之外，承(cheng)(cheng)包(bao)商在(zai)(zai)施工(gong)中，若出現施工(gong)質(zhi)量欠(qian)缺的(de)(de)(de)(de)問題(ti)，則建設(she)方會(hui)對(dui)承(cheng)(cheng)包(bao)商進(jin)行(xing)(xing)經濟(ji)方面的(de)(de)(de)(de)處罰，但承(cheng)(cheng)包(bao)商認(ren)為(wei)是由于設(she)計缺陷所致(zhi)。在(zai)(zai)項目(mu)(mu)工(gong)程(cheng)(cheng)的(de)(de)(de)(de)質(zhi)量責任認(ren)定中，雙方會(hui)產(chan)生較(jiao)大分歧(qi)。在(zai)(zai)這(zhe)一問題(ti)上出現巨(ju)大差異(yi)，也使得最(zui)終(zhong)竣工(gong)決(jue)算(suan)無(wu)法按照正常(chang)的(de)(de)(de)(de)程(cheng)(cheng)序進(jin)行(xing)(xing)。

2.3竣工決算概算體系設置不合理(li)

在城市(shi)軌道交通(tong)1號線(xian)二期工(gong)(gong)程項目施(shi)工(gong)(gong)過(guo)程中，由(you)于合同補充協議簽訂不及時，施(shi)工(gong)(gong)單位(wei)產生墊支問題等，導致(zhi)后(hou)續竣(jun)(jun)工(gong)(gong)決(jue)算(suan)(suan)時會要求建設(she)方(fang)(fang)將墊支費(fei)用付清。一方(fang)(fang)面，這樣的(de)(de)概算(suan)(suan)體制(zhi)會極大(da)影響了(le)竣(jun)(jun)工(gong)(gong)決(jue)算(suan)(suan)；另(ling)一方(fang)(fang)面，若施(shi)工(gong)(gong)單位(wei)出現(xian)(xian)撤銷、合并等情況(kuang)，沒(mei)有按(an)照規(gui)定要求完成轉(zhuan)移，在最終結算(suan)(suan)環節容易出現(xian)(xian)扯(che)皮現(xian)(xian)象[6]。造成這一問題產生的(de)(de)原(yuan)因，是(shi)當前竣(jun)(jun)工(gong)(gong)決(jue)算(suan)(suan)的(de)(de)概算(suan)(suan)體系(xi)設(she)置不合理，沒(mei)有可(ke)靠(kao)的(de)(de)體系(xi)支撐，造成最終竣(jun)(jun)工(gong)(gong)決(jue)算(suan)(suan)的(de)(de)規(gui)范化程度較低(di)，決(jue)算(suan)(suan)結果與實際不符，導致(zhi)決(jue)算(suan)(suan)無法編制(zhi)。

3軌道交通建設工程項目竣工決算對策

3.1竣工決算工作制度化(hua)調整(zheng)

為(wei)(wei)解(jie)決(jue)(jue)上(shang)述(shu)(shu)工(gong)(gong)(gong)程(cheng)基(ji)礎(chu)建(jian)(jian)(jian)設(she)項(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)存在的(de)(de)(de)(de)(de)管(guan)理水(shui)平低的(de)(de)(de)(de)(de)問題(ti)，可(ke)通(tong)過(guo)對(dui)(dui)竣(jun)(jun)工(gong)(gong)(gong)決(jue)(jue)算(suan)進(jin)行(xing)制(zhi)度(du)化(hua)調整。各個(ge)(ge)職能部門應當相互(hu)協作(zuo)，促(cu)進(jin)管(guan)理效率的(de)(de)(de)(de)(de)提(ti)升，同(tong)時通(tong)過(guo)相互(hu)溝通(tong)，起(qi)到提(ti)升工(gong)(gong)(gong)作(zuo)效率的(de)(de)(de)(de)(de)目(mu)(mu)(mu)(mu)的(de)(de)(de)(de)(de)和作(zuo)用(yong)。在進(jin)行(xing)竣(jun)(jun)工(gong)(gong)(gong)決(jue)(jue)算(suan)工(gong)(gong)(gong)作(zuo)時，需要(yao)(yao)對(dui)(dui)相關(guan)項(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)材料進(jin)行(xing)基(ji)礎(chu)性(xing)采(cai)集(ji)，并針對(dui)(dui)檔案收集(ji)和項(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)管(guan)理進(jin)行(xing)同(tong)步，通(tong)過(guo)更(geng)(geng)多信(xin)(xin)息(xi)(xi)(xi)的(de)(de)(de)(de)(de)補充，避免在竣(jun)(jun)工(gong)(gong)(gong)決(jue)(jue)算(suan)時出(chu)現文件(jian)缺(que)失而造(zao)成工(gong)(gong)(gong)作(zuo)滯(zhi)后問題(ti)。圖(tu)(tu)1為(wei)(wei)在竣(jun)(jun)工(gong)(gong)(gong)決(jue)(jue)算(suan)階段對(dui)(dui)造(zao)價(jia)控制(zhi)的(de)(de)(de)(de)(de)規范(fan)化(hua)流(liu)程(cheng)。應嚴格按照圖(tu)(tu)1所(suo)(suo)示的(de)(de)(de)(de)(de)流(liu)程(cheng)，規范(fan)化(hua)、制(zhi)度(du)化(hua)完成對(dui)(dui)竣(jun)(jun)工(gong)(gong)(gong)決(jue)(jue)算(suan)階段的(de)(de)(de)(de)(de)造(zao)價(jia)控制(zhi)。審(shen)(shen)計主要(yao)(yao)審(shen)(shen)查的(de)(de)(de)(de)(de)內容應包括(kuo)：驗收是(shi)否合(he)(he)格，是(shi)否掌握合(he)(he)同(tong)類文件(jian)和計價(jia)依據(ju)，是(shi)否實(shi)現全面復(fu)核工(gong)(gong)(gong)程(cheng)量審(shen)(shen)計等。在竣(jun)(jun)工(gong)(gong)(gong)決(jue)(jue)算(suan)工(gong)(gong)(gong)作(zuo)制(zhi)度(du)化(hua)基(ji)礎(chu)上(shang)，為(wei)(wei)了快速(su)、有效地對(dui)(dui)竣(jun)(jun)工(gong)(gong)(gong)決(jue)(jue)算(suan)送審(shen)(shen)數(shu)(shu)(shu)合(he)(he)法(fa)審(shen)(shen)減，提(ti)高竣(jun)(jun)工(gong)(gong)(gong)決(jue)(jue)算(suan)效率，可(ke)引入最小二(er)乘法(fa)，對(dui)(dui)工(gong)(gong)(gong)程(cheng)項(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)線(xian)路上(shang)各個(ge)(ge)標(biao)段實(shi)際(ji)建(jian)(jian)(jian)設(she)與(yu)(yu)合(he)(he)同(tong)價(jia)之間的(de)(de)(de)(de)(de)比值(zhi)系數(shu)(shu)(shu)進(jin)行(xing)計算(suan)。若系數(shu)(shu)(shu)滿足(zu)閾值(zhi)要(yao)(yao)求，則可(ke)不再對(dui)(dui)其進(jin)行(xing)詳細(xi)審(shen)(shen)查。（1）上(shang)述(shu)(shu)公(gong)式中(zhong)(zhong)，i表(biao)(biao)(biao)示影(ying)響因素；n表(biao)(biao)(biao)示為(wei)(wei)影(ying)響因素的(de)(de)(de)(de)(de)個(ge)(ge)數(shu)(shu)(shu)；ξi表(biao)(biao)(biao)示為(wei)(wei)變更(geng)(geng)信(xin)(xin)息(xi)(xi)(xi)中(zhong)(zhong)的(de)(de)(de)(de)(de)一(yi)(yi)維離(li)散(san)數(shu)(shu)(shu)據(ju)；r表(biao)(biao)(biao)示為(wei)(wei)變更(geng)(geng)信(xin)(xin)息(xi)(xi)(xi)中(zhong)(zhong)一(yi)(yi)維離(li)散(san)數(shu)(shu)(shu)據(ju)ξi的(de)(de)(de)(de)(de)誤差。根據(ju)上(shang)述(shu)(shu)公(gong)式，完成對(dui)(dui)最小二(er)乘法(fa)的(de)(de)(de)(de)(de)求解(jie)。將變更(geng)(geng)信(xin)(xin)息(xi)(xi)(xi)當中(zhong)(zhong)實(shi)際(ji)建(jian)(jian)(jian)設(she)價(jia)與(yu)(yu)合(he)(he)同(tong)價(jia)的(de)(de)(de)(de)(de)比值(zhi)作(zuo)為(wei)(wei)一(yi)(yi)維離(li)散(san)數(shu)(shu)(shu)據(ju)，將數(shu)(shu)(shu)據(ju)代入到公(gong)式（1）中(zhong)(zhong)，可(ke)實(shi)現對(dui)(dui)竣(jun)(jun)工(gong)(gong)(gong)決(jue)(jue)算(suan)送審(shen)(shen)的(de)(de)(de)(de)(de)快速(su)合(he)(he)法(fa)審(shen)(shen)減。以(yi)上(shang)述(shu)(shu)城市軌道交通(tong)1號線(xian)二(er)期工(gong)(gong)(gong)程(cheng)項(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)為(wei)(wei)例，制(zhi)定(ding)該(gai)項(xiang)(xiang)(xiang)目(mu)(mu)(mu)(mu)各標(biao)段合(he)(he)同(tong)價(jia)與(yu)(yu)實(shi)際(ji)建(jian)(jian)(jian)設(she)價(jia)對(dui)(dui)照表(biao)(biao)(biao)如表(biao)(biao)(biao)2所(suo)(suo)示。從表(biao)(biao)(biao)2中(zhong)(zhong)得到的(de)(de)(de)(de)(de)值(zhi)可(ke)以(yi)看出(chu)，具(ju)有一(yi)(yi)定(ding)的(de)(de)(de)(de)(de)隨(sui)機(ji)性(xing)，屬于離(li)散(san)型(xing)隨(sui)機(ji)分布，據(ju)其可(ke)得出(chu)具(ju)體竣(jun)(jun)工(gong)(gong)(gong)決(jue)(jue)算(suan)送審(shen)(shen)數(shu)(shu)(shu)的(de)(de)(de)(de)(de)合(he)(he)法(fa)審(shen)(shen)減結果。

3.2實施三(san)單(dan)匹配管理(li)

具體施工(gong)中(zhong)(zhong)會涉(she)及(ji)眾多機電設(she)(she)(she)備，并(bing)且這(zhe)一部分的(de)(de)(de)價值占(zhan)總(zong)價值的(de)(de)(de)四成(cheng)甚至更(geng)高。在(zai)(zai)(zai)運營過(guo)(guo)程(cheng)中(zhong)(zhong)，若機電設(she)(she)(she)備出(chu)現了(le)折舊、磨損等也會產(chan)生更(geng)多的(de)(de)(de)費用(yong)。因此，針對(dui)(dui)這(zhe)一類資(zi)金(jin)的(de)(de)(de)建設(she)(she)(she)、移交(jiao)等都需(xu)要(yao)進(jin)行(xing)重(zhong)點關注(zhu)。為了(le)確(que)(que)保(bao)(bao)竣(jun)工(gong)決(jue)算(suan)能(neng)夠在(zai)(zai)(zai)規定的(de)(de)(de)時(shi)(shi)間內完成(cheng)，可對(dui)(dui)機電設(she)(she)(she)備類的(de)(de)(de)建設(she)(she)(she)進(jin)行(xing)三(san)單(dan)(dan)(dan)匹配管(guan)理。在(zai)(zai)(zai)竣(jun)工(gong)決(jue)算(suan)時(shi)(shi)，清單(dan)(dan)(dan)質量(liang)是(shi)(shi)確(que)(que)保(bao)(bao)竣(jun)工(gong)決(jue)算(suan)質量(liang)的(de)(de)(de)關鍵。在(zai)(zai)(zai)移交(jiao)過(guo)(guo)程(cheng)中(zhong)(zhong)，需(xu)要(yao)保(bao)(bao)證清單(dan)(dan)(dan)內容實際的(de)(de)(de)匹配，并(bing)確(que)(que)保(bao)(bao)從源頭(tou)上(shang)不會出(chu)現漏(lou)項的(de)(de)(de)問(wen)題(ti)。清單(dan)(dan)(dan)當中(zhong)(zhong)給出(chu)采購量(liang)、工(gong)程(cheng)安裝量(liang)與資(zi)產(chan)的(de)(de)(de)移交(jiao)量(liang)，都需(xu)要(yao)進(jin)行(xing)嚴格核算(suan)，并(bing)確(que)(que)保(bao)(bao)一致。除此之外，在(zai)(zai)(zai)進(jin)行(xing)三(san)單(dan)(dan)(dan)匹配的(de)(de)(de)過(guo)(guo)程(cheng)中(zhong)(zhong)，設(she)(she)(she)備的(de)(de)(de)采購合同執行(xing)過(guo)(guo)程(cheng)中(zhong)(zhong)還會出(chu)現變更(geng)問(wen)題(ti)，而這(zhe)一問(wen)題(ti)也是(shi)(shi)匹配管(guan)理的(de)(de)(de)重(zhong)難(nan)點。對(dui)(dui)此，需(xu)要(yao)在(zai)(zai)(zai)日(ri)常合同變更(geng)時(shi)(shi)，及(ji)時(shi)(shi)完成(cheng)對(dui)(dui)合同修改書的(de)(de)(de)簽(qian)訂，并(bing)做到對(dui)(dui)原有合同清單(dan)(dan)(dan)的(de)(de)(de)及(ji)時(shi)(shi)更(geng)新，以此確(que)(que)保(bao)(bao)合同采購與后期工(gong)程(cheng)安裝以及(ji)資(zi)產(chan)移交(jiao)保(bao)(bao)持完全一致。

3.3做(zuo)好竣工(gong)決算概(gai)算回歸(gui)分析

為解決(jue)當前竣(jun)(jun)(jun)工(gong)(gong)(gong)(gong)(gong)決(jue)算(suan)(suan)(suan)(suan)概(gai)算(suan)(suan)(suan)(suan)體系設置不合理造(zao)成(cheng)(cheng)竣(jun)(jun)(jun)工(gong)(gong)(gong)(gong)(gong)決(jue)算(suan)(suan)(suan)(suan)滯后(hou)的(de)(de)(de)(de)問題，可(ke)(ke)對(dui)(dui)(dui)(dui)(dui)(dui)(dui)竣(jun)(jun)(jun)工(gong)(gong)(gong)(gong)(gong)決(jue)算(suan)(suan)(suan)(suan)概(gai)算(suan)(suan)(suan)(suan)進行回(hui)(hui)歸(gui)(gui)分(fen)析。竣(jun)(jun)(jun)工(gong)(gong)(gong)(gong)(gong)決(jue)算(suan)(suan)(suan)(suan)是(shi)對(dui)(dui)(dui)(dui)(dui)(dui)(dui)軌道(dao)交通建(jian)設工(gong)(gong)(gong)(gong)(gong)程(cheng)項目(mu)(mu)經(jing)濟(ji)效(xiao)益的(de)(de)(de)(de)直觀反饋，同時也(ye)是(shi)生產單位核定(ding)各(ge)(ge)(ge)類資產價值(zhi)的(de)(de)(de)(de)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)要依(yi)據。在(zai)(zai)工(gong)(gong)(gong)(gong)(gong)程(cheng)項目(mu)(mu)的(de)(de)(de)(de)竣(jun)(jun)(jun)工(gong)(gong)(gong)(gong)(gong)決(jue)算(suan)(suan)(suan)(suan)階(jie)段，針對(dui)(dui)(dui)(dui)(dui)(dui)(dui)其概(gai)算(suan)(suan)(suan)(suan)的(de)(de)(de)(de)回(hui)(hui)歸(gui)(gui)分(fen)析。在(zai)(zai)進行具體回(hui)(hui)歸(gui)(gui)分(fen)析過(guo)程(cheng)中(zhong)(zhong)，應當針對(dui)(dui)(dui)(dui)(dui)(dui)(dui)竣(jun)(jun)(jun)工(gong)(gong)(gong)(gong)(gong)決(jue)算(suan)(suan)(suan)(suan)、概(gai)算(suan)(suan)(suan)(suan)、預算(suan)(suan)(suan)(suan)等進行對(dui)(dui)(dui)(dui)(dui)(dui)(dui)比(bi)(bi)分(fen)析。在(zai)(zai)分(fen)析過(guo)程(cheng)中(zhong)(zhong)，需將投資控(kong)制的(de)(de)(de)(de)成(cheng)(cheng)效(xiao)綜合考(kao)慮到其中(zhong)(zhong)，對(dui)(dui)(dui)(dui)(dui)(dui)(dui)經(jing)驗(yan)(yan)教訓進行總(zong)結，并(bing)累計(ji)技術方面(mian)和經(jing)濟(ji)方面(mian)的(de)(de)(de)(de)基本資料(liao)信息，從而(er)為竣(jun)(jun)(jun)工(gong)(gong)(gong)(gong)(gong)決(jue)算(suan)(suan)(suan)(suan)概(gai)算(suan)(suan)(suan)(suan)提(ti)供更重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)要的(de)(de)(de)(de)信息依(yi)據。在(zai)(zai)進行回(hui)(hui)歸(gui)(gui)分(fen)析時，對(dui)(dui)(dui)(dui)(dui)(dui)(dui)概(gai)算(suan)(suan)(suan)(suan)中(zhong)(zhong)的(de)(de)(de)(de)各(ge)(ge)(ge)項內容，要針對(dui)(dui)(dui)(dui)(dui)(dui)(dui)其竣(jun)(jun)(jun)工(gong)(gong)(gong)(gong)(gong)決(jue)算(suan)(suan)(suan)(suan)影(ying)(ying)(ying)響(xiang)因(yin)素(su)(su)進行權(quan)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)分(fen)配及排(pai)序(xu)。可(ke)(ke)通過(guo)專家打分(fen)的(de)(de)(de)(de)方式(shi)(shi)，對(dui)(dui)(dui)(dui)(dui)(dui)(dui)竣(jun)(jun)(jun)工(gong)(gong)(gong)(gong)(gong)決(jue)算(suan)(suan)(suan)(suan)控(kong)制中(zhong)(zhong)層次和元素(su)(su)對(dui)(dui)(dui)(dui)(dui)(dui)(dui)總(zong)造(zao)價的(de)(de)(de)(de)影(ying)(ying)(ying)響(xiang)程(cheng)度進行兩(liang)(liang)兩(liang)(liang)比(bi)(bi)較，并(bing)實現層次判斷(duan)。在(zai)(zai)這一(yi)(yi)過(guo)程(cheng)中(zhong)(zhong)，針對(dui)(dui)(dui)(dui)(dui)(dui)(dui)竣(jun)(jun)(jun)工(gong)(gong)(gong)(gong)(gong)決(jue)算(suan)(suan)(suan)(suan)階(jie)段的(de)(de)(de)(de)各(ge)(ge)(ge)影(ying)(ying)(ying)響(xiang)因(yin)素(su)(su)權(quan)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)計(ji)算(suan)(suan)(suan)(suan)可(ke)(ke)通過(guo)如下公式(shi)(shi)得(de)出：（2）上(shang)述公式(shi)(shi)中(zhong)(zhong)，λi表示為某一(yi)(yi)影(ying)(ying)(ying)響(xiang)因(yin)素(su)(su)i的(de)(de)(de)(de)權(quan)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)計(ji)算(suan)(suan)(suan)(suan)結果(guo)；A表示為判斷(duan)矩陣；W表示為特征根。根據上(shang)述公式(shi)(shi)，計(ji)算(suan)(suan)(suan)(suan)得(de)出各(ge)(ge)(ge)個影(ying)(ying)(ying)響(xiang)因(yin)素(su)(su)的(de)(de)(de)(de)權(quan)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)結果(guo)，并(bing)對(dui)(dui)(dui)(dui)(dui)(dui)(dui)權(quan)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)值(zhi)從高(gao)到低(di)進行排(pai)序(xu)。要重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)點針對(dui)(dui)(dui)(dui)(dui)(dui)(dui)高(gao)權(quan)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)數(shu)值(zhi)對(dui)(dui)(dui)(dui)(dui)(dui)(dui)應的(de)(de)(de)(de)影(ying)(ying)(ying)響(xiang)因(yin)素(su)(su)，進行竣(jun)(jun)(jun)工(gong)(gong)(gong)(gong)(gong)決(jue)算(suan)(suan)(suan)(suan)概(gai)算(suan)(suan)(suan)(suan)回(hui)(hui)歸(gui)(gui)分(fen)析。針對(dui)(dui)(dui)(dui)(dui)(dui)(dui)權(quan)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)排(pai)序(xu)后(hou)幾位的(de)(de)(de)(de)影(ying)(ying)(ying)響(xiang)因(yin)素(su)(su)，若其權(quan)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)過(guo)低(di)，則可(ke)(ke)直接通過(guo)以往經(jing)驗(yan)(yan)得(de)出具體概(gai)算(suan)(suan)(suan)(suan)結果(guo)。即使概(gai)算(suan)(suan)(suan)(suan)結果(guo)存在(zai)(zai)一(yi)(yi)定(ding)誤(wu)差，對(dui)(dui)(dui)(dui)(dui)(dui)(dui)于整個工(gong)(gong)(gong)(gong)(gong)程(cheng)項目(mu)(mu)而(er)言也(ye)不會造(zao)成(cheng)(cheng)影(ying)(ying)(ying)響(xiang)。將更多(duo)的(de)(de)(de)(de)竣(jun)(jun)(jun)工(gong)(gong)(gong)(gong)(gong)決(jue)算(suan)(suan)(suan)(suan)精力，放在(zai)(zai)權(quan)重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)值(zhi)較高(gao)的(de)(de)(de)(de)幾個重(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)點影(ying)(ying)(ying)響(xiang)因(yin)素(su)(su)上(shang)，有利于在(zai)(zai)保證竣(jun)(jun)(jun)工(gong)(gong)(gong)(gong)(gong)決(jue)算(suan)(suan)(suan)(suan)質(zhi)量(liang)的(de)(de)(de)(de)同時，提(ti)高(gao)工(gong)(gong)(gong)(gong)(gong)作效(xiao)率。

4結語

加(jia)強軌道(dao)交通(tong)(tong)(tong)建(jian)設(she)工程(cheng)竣(jun)工決(jue)算(suan)的(de)全(quan)過程(cheng)管控，有助(zhu)于推(tui)動工程(cheng)建(jian)設(she)的(de)整(zheng)體(ti)工作開展，有助(zhu)于提升交通(tong)(tong)(tong)建(jian)設(she)企(qi)業的(de)財務管理及控制水平，切實提升項(xiang)目投資的(de)經濟效益和社會效益。本(ben)文以(yi)具體(ti)工程(cheng)項(xiang)目為例，探究(jiu)其(qi)問(wen)題產生的(de)原因，提出(chu)了(le)相應的(de)解決(jue)對策，為提升軌道(dao)交通(tong)(tong)(tong)建(jian)設(she)工程(cheng)竣(jun)工決(jue)算(suan)工作效率和質量(liang)，可為類似(si)工程(cheng)提供參考。

參考文獻

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作(zuo)者：李杰 單(dan)位：中鐵十九局集團軌道交通工程有限公司(si)