水利工程可比成本计算方法探讨

提出反映水利工程投资特点及宏观经济环境的水利工程可比成本计算方法，包括水利工程固定资产投资价格调整系数的计算方法、预期动态投资价值计算方法等。该计算方法所需资料比较容易获得，计算工作量不大，计算精度较高，能够满足规划阶段一般经济分析的精度要求。

Discussion on the calculating method of the comparable costs in water conservancy projects

The costs of water conservancy projects are changing prodigiously in different years, because of the complexity of project inputs and the rapid developments in our country's macroeconomic environment in recent several decades. There are many incomparable elements in project investment or cost analysis in macro programming on account of the limitation of the technology data and workload, therefore, large errors may happen and the reliability of the analysis results will be decreased. The calculating method of the comparable costs in water conservancy projects is put forward in this paper. It reflects the characteristics of project investments and macroeconomic background. It includes the calculation method of the price adjustment coefficient of project capital assets, the calculation method of projects' anticipated dynamical capital values, and so on. The method presented in the paper has the following merits. Firstly, the data needed are easily gotten. Secondly, the calculation load is relatively small, and the precision can satisfy to meet the general requirements of economic analysis in planning period. The results about the comparable costs in many water resources projects we calculated are satisfactory.