施工过程结算全面推行的路径研究
摘要：项目资金筹措、专业资源投入和制度健全情况直接影响施工过程结算全面推行，结合不同工程价款结算确认模式的效果费用分析发现，统一进度款与施工过程结算的口径和标准，健全价款确认、支付和行政监管等关键制度并刚性化，逐步实现进度款与过程结算的融合，竣工结算与财务决算有效衔接，可构建有效的全面推行施工过程结算的路径。
关键词：政府投资建设项目施工过程结算价款确认模式费用效果分析路径
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参考文献[1] 孙凌志，王克青，贾壮普.建设项目过程结算管理研究[J].建筑经济，2022(3):53-58.
[2] 严鹏.基于区域现状的建设“以审代结”规范化对策研究[J].桂林航天工业学院学报，2017(4):424-429.
[3] 刘高.FIDIC施工合同条件与《建设工程施工合同》关键条款比较研究[D].成都：西华大学，2018.
[2] 严鹏.基于区域现状的建设“以审代结”规范化对策研究[J].桂林航天工业学院学报，2017(4):424-429.
[3] 刘高.FIDIC施工合同条件与《建设工程施工合同》关键条款比较研究[D].成都：西华大学，2018.
Study on Path of the Interim Settlement Reform
Abstract: The fund raising,professional resource investment and system soundness of construction projects will directly affect the implementation of process settlement. With the effect and cost analysis of different price settlement models,it finds that the caliber and standard of process price accounting are unified,the key systems of price confirmation,payment and administrative supervision are improved and rigidized,and the process fusion of settlement and progress payment,completion settlement and financial final account are effectively connected,can build an effective reform path.
Keywords: government-invested construction projects; process settlement; price modes; the cost-effectiveness analysis; path
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