水利水电工程概预算编制

由于水利水电市场是建筑工程中一个重要的组成部分,并且水利水电工程具备专业性强、工期长和投资大和施工条件差等特点.因此,在水利水电工程进行造价管理的时候,必须形成一套工程的概预算制度,笔者就此对水利水电工程概预算编制进行一定的探讨.     

水利水电工程概预算编制

由于水利水电市场是建筑工程中一个重要的组成部分,并且水利水电工程具备专业性强、工期长和投资大和施工条件差等特点。因此,在水利水电工程进行造价管理的时候,必须形成一套工程的概预算制度,笔者就此对水利水电工程概预算编制进行一定的探讨。     

水利工程概预算误差成因与提升造价精度途径探析

水利工程概预算具有较强的综合性、专业性和技术性,影响因素众多,易出现价格设计误差。编制水利水电工程概预算是确定工程项目投资规模、计算工程投资效益、有效实施项目建设管理的重要任务。文章结合水利工程概预算设计工作实际,分析了造成误差原因和提升概预算精度的主要途径,可供借鉴。     

关于市政工程概、预算编制过程中应注意的问题

市政工程概预算编制是市政工程体系的重要组成部分，概预算编制质量对工程经济效益有着直接性影响。为了能够确保市政工程建设在保证工程质量的基础上提高市政工程建设单位经济效益需加强对工程概预算编制工作的研究和探讨，编制最经济合理的概预算设计文件，为市政工程建设的顺利实施提供重要技术理论依据。本文简要地对市政工程概预算编制过程中应注意问题进行了深入的探讨，以期能够为市政工程概预算编制人员提供参考。     

浅谈市政工程中提高工程概预算编制准确度的方法

在整个市政工程前期工作中,工程概预算编制是非常重要的环节,工程的概预算编制对合理控制投资的规模、科学地进行经济评价起到重要作用。文章试对市政工程中提高工程概预算编制准确度的方法和经验进行交流,以科学合理地控制投资风险。     

谈谈如何做好市政道路工程的概预算

文章阐述市政道路工程概预算的编制原则,结合实际案例,阐明市政道路工程概预算编制的注意事项,以及编制时需考虑的内容。     

工程概预算编制对工程造价的影响

工程概预算编制的准确与否,对建筑工程的造价管理工作有着重要的影响,本文对工程概预算的编制和工程造价之间的关系进行了分析,对当今建筑工程概预算编制工作中存在的问题做了探讨,并且针对这些问题提出了具体的建议和策略.     

建筑工程概预算实施的问题与对策

建筑工程概预算编制和确定工作中存在许多问题,不仅影响到建筑工程的计算取费工作,而且还影响了工程概预算编制和确定的效果。依据自身经验对工程概预算实施存在的不足之处进行分析,并提出合理化建议。     

有效提高工程概预算编制质量之我见

工程建设一直以来都被作为一个国家经济发展程度与社会发展水平的重要指标,且随着经济与社会的发展,工程建设规模不断扩大及资金投入也大幅度上升。工程投入资金利用率将直接影响到工程建设效益的高低,即要实现工程建设效益最大化,提高工程概预算编制质量势在必行。在本案,笔者简要阐述了工程概预算及其编制流程,并提出了相关提高工程概预算编制质量的措施。     

浅谈水利工程概预算重点与方法

水利工程作为建筑工程的重要分支,具有较强的专业性和技术性,为了提高经济效益和社会效益,必要以正确的方式对建设用资金进行严格的控制,这就涉及到水利工程的概预算编制,水利工程的概预算编制是设计文件的重要部分,同时概预算编制也是一项严谨细致的工作。本文结合水利工程概预算编制的相关的内容,对工程概预算重点和方法进行了探讨,以期提高水利工程的预算决算水平。     

Short‐term monitoring of fiscal policy discipline

Under the Maastricht Treaty and the Stability and Growth Pact (SGP), European Union (EU) Member States commit themselves to avoid excessive deficits over 3% of GDP and to pursue the medium‐term objective of budgetary positions close to balance or in surplus. The SGP also provides regulation for the surveillance of budgetary positions. An analysis of tools for the surveillance of budgetary positions is the focus of this paper. In particular, it addresses two open issues in the empirical public finance literature which are crucial for monitoring fiscal policy discipline in the EU. First, the estimation of the structural component of the fiscal balance ratio. Second, the computation, when only annual fiscal data are available, of quarterly budget balance ratios, using relevant information from quarterly measured macroeconomic series. An econometric model that addresses both issues is presented and estimated. Additionally, this modelling framework allows us to answer questions such as: what is the safety margin that will prevent a particular country from reaching, with certain probability, a budget deficit that breaches the 3% upper bound? Copyright © 2004 John Wiley & Sons, Ltd.     

建设项目全过程造价控制研究

工程造价的计价特征有别于其他商品,其主要特征之一是多次性计价,就是在建设过程的各个阶段合理确定投资估算、设计概算、施工图预算和竣工决算。由于工程造价的多次性计价,造成工程造价的动态性和复杂性。要想更好地控制工程造价,就要求对工程项目实施全过程造价管理。鉴于此,以投资决策阶段、设计阶段、招投标阶段、施工阶段和竣工结算阶段的造价管理为出发点,探讨了各阶段进行造价控制的有效措施。     

Schools and public buildings in decay: the role of political fragmentation

It is a widespread concern that schools and other public buildings are in poor conditions. A popular explanation is that maintenance is given too little priority in the budgetary process because politicians are shortsighted. In this paper we investigate this hypothesis using two novel survey data sets on school and general building conditions in Norwegian local governments. We use political fragmentation as a proxy for myopic behavior and provide strong empirical evidence that a high degree of political fragmentation is associated with poor building conditions, both for schools and for buildings in general. The finding is robust to handling of controls, outliers, and estimation method. We also provide evidence that lack of maintenance is the channel for poor building conditions.     

企业预算控制的理性透视

预算控制是预算管理中的一个关键环节。本文介绍了预算控制系统的内部构建,并从预算的紧松控制结合、建立有效的沟通渠道和分级分权预算控制体系,灵活运用预算考评进行业绩考核等方面论述建立有效的企业预算控制体系。     

政府预算资金优先配置绩效审计探讨

优先性是预算资金配置的基本要求。预算资金是否优先配置应是我国政府预算资金绩效审计首先关注的问题。我国开展政府预算资优先配置审计,能推动事后审计向事前审计的转轨,使审计成为资源配置的杠杆。政府应改变预算审计组织方式,由易到难地推进优先配置审计。     

Budgetary Procedures and Deficits in Norwegian Local Governments

This paper provides an empirical analysis of the connection between budgetary procedures and deficits in Norwegian local governments. We argue that centralized budgetary procedures have an advantage in overcoming common-pool resource problems in the decision-making process and will lead to lower deficits. This hypothesis is tested on a panel data set of Norwegian local governments. The results add to the existing evidence of a negative connection between deficits and the degree of centralization of the budget process. Special emphasis is put on the problem with potential biased estimates resulting from endogeneity of the budgetary variables.     

关于调整公路工程批复概算方法的讨论

公路工程项目调概算是指在初步设计批准后至竣工验收正式交付使用之日前,对已批复的初步设计概算进行调整的行为。通过收集并整理项目相关资料及政策,分析引起公路工程项目超概算的因素,对影响因素进行分类并确定相应的调整原则,再选择事宜的调整概算方法逐项进行调整,以合理确定调整的工程概算,真实反映出公路工程建设项目的整体投资情况。     

Organisational Decentralisation and Budgetary Devolution In Local Government: A Case of Middle Management Autonomy?

Linda Keen, who is Lecturer in Human Resource Management at the Canterbury Business School, uses a case study investigation of a local authority well advanced in its adoption of the ‘new’ devolved management systems, to identify the views of middle managers themselves about the extent to which devolved budgeting had brought about a real increase in their managerial autonomy, focusing on key elements of budgetary devolution identified in the literature, including the roles of devolved finance staff. She concludes that increases in these managers’ budgetary responsibilities were generally not accompanied by corresponding increases in their autonomy over budgetary management decisions, and identifies a number of human resource management issues, arising from this non-alignment, in relation to management control systems, and training, motivation and reward management strategies.     

Environmental Change, Leadership Succession and Incrementalism in Local Government

A theoretical model of strategic budgetary choices in local government is developed and tested. The model assumes that expenditure decisions are a function of changes in environmental circumstances and the characteristics of local leaders. Environmental change is operationalized through measures of workload, munificence and regulatory controls. Leadership succession is defined as the turnover in managerial and political élites. These environmental and leadership variables are included in a multivariate statistical model of budgetary incrementalism. The model is tested on the spending decisions of 402 English local authorities from 1981 to 1996. The empirical results suggest that the extent of budgetary change is influenced strongly by environmental change but weakly by leadership succession. Furthermore, environmental constraints became tighter during the study period. The characteristics of public sector organizations that impose limits on the strategic choices of new leaders are identified.     

Investigating the inefficiency of the CBO’s budgetary projections

This paper evaluates the efficiency of budgetary projections issued by the Congressional Budget Office (CBO) from 1984 to 2016 and investigates the cause of their inefficiency. The efficiency of both its budgetary and macroeconomic projections is rejected in many cases, especially for revenue projections. A comparison of forecast evaluations suggests that the inefficiency of revenue projections is likely due to the inefficiency of the underlying macroeconomic projections. By adjusting budgetary projections by the CBO in real time using macroeconomic forecasts by the Survey of Professional Forecasters, the accuracy of the former projections can be significantly improved in some cases, by up to 26% in terms of the root-mean-square prediction error.