基于全过程造价理论的输变电工程结算管理研究

工程结算管理是电力工程造价管理中重要的一环。传统的结算管理模式侧重于预算和决算，过程管理中电力工程项目的结算编制连贯性强、工作量大，针对结算的过程管理缺乏有效的手段。因此，研究阶段性结算管理，进而提高工程造价管理水平具有重要的意义。从全过程造价管理的基本理论出发，通过对传统结算模式的缺陷和弊端进行剖析，将输变电工程项目的结算管理与全过程管理相结合，提出了输变电工程结算的全过程管控方法和体系，为电力工程建设的结算与管理工作提供有益的参考。

Research on Engineering Settlement Management of Power Transmission and Transformation Projects Based on Whole Process Cost Theory

Engineering settlement management is an important part of the cost management of electric power projects. The traditional settlement management mode lays emphasis on budget and final accounts settlement, making the settlement a very heavy and complicated job, but lacks effective control means for the process management. Therefore, the research on stage-by-stage settlement management is of great significance to improvement of the project cost management. Based on the theory of whole process cost management, through analyzing the defects and shortcomings of the traditional cost management and settlement mode, combining the engineering settlement and the whole process control, this paper proposes a new whole-process control method and system, which is expected to provide useful reference for the settlement and management of electric power projects.