d浅谈菲迪克(FIDIC)合同条款下的工程造价审核咨询.doc

一、菲迪克（FIDIC）合同条款下的建设项目及工程造价管理模式菲迪克（FIDIC）合同条款是国际咨询工程师联合会制定的关于建设项目管理的国际惯例通用合同条款。与我国传统的建设工程项目管理在工程造价方面相比，菲迪克（FIDIC）合同条款具有以下几方面特点：（一）合同条款的科学性和严密性。按菲迪克（FIDIC）合同条款精神，建设工程造价的要素主要集中在“单价合同、工程付款与结算单、索赔”等方面。建设工程项目协议各方的权利、义务和责任规定明确，公正合理，便于操作。尤其是在工程施工管理中在雇主赋予监理工程师一定权限的同时，在工程费用、工期和变更事项的牡理上，对其加以合理的限制，以保证工程师在依辉合同处理问题时更加公正。从“单价合同、工程付款与结算单”来看，在菲迪克（FIDIC）合同条款的应用范围中，适宜采用单价合同，但单价合同也可带有若干单价（包干）合同。同时，它还把工程付款视为合同管理中的核心问题。它认定工程付款是工程师处理索赔问题的一个重要依据。菲迪克（FIDIC）合同条款中，明确工程付款包括中期付款（月进度款）、竣工报表、最终报表与结算单。即“颁发整个工程的移交证书后的84天内，承包商应以工程师批准的格式向工程师呈交附有证明文件的竣工报表。”竣工报表应对费用项目详细说明：（1）到移交证书（或该竣工报表）标明的日期为止，根据合同已完成的所有工作的最终价值；（2）承包商认为应该支付的任何其它款项；（3）承包商认为根据合同应支付的估算款项。菲迪克（FIDIC）合同还规定，在颁发缺陷责任证书后的56天内，承包商应按工程师批准的格式向工程师呈交一份最终报表草案，供工程师审核。经工程师审核后按双方一致同意的意见对该草案进行修改并编制最终报表。呈交最终报表时，承包商应向雇主呈交一份书面结算单，确认最终报表中的总金额就是由本合同造成或与本合同有关的应支付给承包商的全部和最终结算金额。此处的最终报表与结算单，虽类似于传统意义上的工程结算书，但其科学性和严密性是显而易见的。（二）合同条款的严肃性。在菲迪克（FIDIC）合同中，索赔被视为一个重要要素。按菲迪克（FIDIC）合同，索赔就是索取赔偿或补偿，即在经济合同履行过程中，如果任何一方没有按照合同和（或）法律的规定履行合同，他就违反了合同和（或）法律法律，构成了“违约行为”，以这种违约行为给另一方所造成的损失，违约方当然应很据合同和法律的规定，给另一方办赔偿或补偿。索赔对合同双方都是正当权利的要求。它认定施工索赔是双方面的，索赔既包括承包商向业主索赔，也包括业主同承包商的索赔。但常见的、有代表性的、处理和解决比较困难的，是承包商向业主的索赔。素赔可分为费用索赔（要求经济赔偿）和工期索赔（要求延长合同工期）。应强调指出：任何索赔只能是承包商请业主对其所蒙受的实际经济损失或工期延长给予补偿的合法请求，而不具有对业主的任何惩罚性质。因此，作为国际工程管理模式范本的菲迪克（FIDIC）合同条款，其最为核心的一点就是严格执行合同，来不得半点马虎。（三）工程造价计价的依据发生了变化。在未实行菲迪克合同条款管理的工程项目，以建设主管部门制定的定额为计价的主要依据，业主与施工承包商订立的施工合同虽同样为计价的依据，但更多的是依赖于政府建设主管部门制定的定额、预算单价及其配套调整文件和人工、材料、机械台班单价。它既不能完全反映施工企业实际状况，而且在很大程度上又与市场脱节，给工程造价审计工作增加了难度和工作量，不能全面地反映市场价格，往往带有较多的主观人为色彩。而符合国际惯例的菲迫克（FIDIC）规范则以严密的合同条款作为计价依据采用单价合同，对工程付款、结算及索赔都作了严密的规 定。严格按菲迪克（FIDIC）条款编制出的工程造价，不仅可真实地反映市场价格，而且能反映出各编制单位的施iET艺及管理水平等。二、我国传统计划体制下的建设项目管理模式及其工程造价审核咨询在中国人世前，工程造价管理主体上是依照计划经济的原则来施行的。工程造价更多的是采行“量价合一、固定收费”模式。政府通常是建设工程的投资者，工程项目的建设和管理由政府承担，工程造价的确定和控制主要依靠政府制定的定额和标准来执行。因此“工程造价管理”更多意义上是指政府对工程造价管理，而不是严格意义上的国际通用型建设项目管理。因此，我国传统的工程造价审核咨询工作，主要是根据国家建设行政主管部门领发的工程定额、间接费用标准以及人工、材料、机械台班单价，按设计资料计算工程量，按工程量套用定额，取费计价，对工程造价进行事后的审核监督。在工程项目实施阶段，以承包合同为基础，在竣工验收后结合施工变更、工程签证清况，进行竣工造价审核，以此作为承包双方结算的依据和工程决算的基础资料和依据。我国传统工程造价审核咨询模式，无论从审核咨询方法、内容等方面都基本适应了这种现状，其审核咨询工作成绩常常体现在核减额或核减比例较大，但由于工程结算审核咨询工作难度大，影响因素多，常常出现久核不决，一拖几个月甚至一、二年的情况。这种传统的工程造价审核咨询模式，在一定程度上适应了计划经济体制下的工程造价管理模式，在过去政府投资的建设项目工程造价管理方面发挥了重要作用。但随着菲迪克（FIDIC）合同条款的广泛应用和工程量清单计价方式的推广，传统的工程造价审核咨询模式必将发生改变。我们一定要有适应变化迎接挑战的准备。三、菲迪克（FIDIC）合同条款下的工程造价审核咨询模式随着我国进入WTO以及工程建设项目管理方式的国际化，越来越多的政府机构及其它投资者采用了菲迪克（FIDIC）合同条款规定来实施工程建设项目管理。因此，我们有必要来探讨菲迪克（FIDIC）条款下的工程造价审核咨询模式。（一）审核咨询范围与审核咨询重点的确立。首先要改变只重视事后审核的现状，实行工程项目全过程的审核咨询监控。菲迪克（FIDIC）合同条款下的项目管理重视合同的严肃性，其整个项目实施过程包括工程款的支付均由严密的合同条款控制。如仍沿用传统的注重事后的竣工结算审核方法，是不能实现有效的工程造价管理控制的。因此，应按照菲迪克（FIDIC）合同条款来拟定工程造价审核事项，变传统事后竣工结算宙核为随工程项目进展进行全过程审核咨询，包括对项目招投标及合同条款的制定以及项目实施的全过程，实施全面的跟踪审核咨询，以达到控制工程造价的目的。特别在工程顶目施工阶段，工程造价审核咨询工作提前进入是十分必要的，对于消除不负责任的“现场签证”效果十分明显。审核咨询的重点应放在对合同实施的监控上。完善的工程造价控制，不仅仅取决干工程承包合同制订的严密、科学，它还取决于监理工程师严格的现场监理。但我国现实的情况是，作为建设项目三大控制之一的工程造价控制，往往被监理工程师及业主所忽略，因为他们关注最多的是工程进度和工程质量。因此，对合同实施有效的监控，客观上讲，就落到对合同实施过程的审核咨询监控上。特别是对于使用国家资金，进行国家基础建设的项目，必须对合同实施的全过程进行造价审查监控，打破自立项目、自建、自管、自己经营这样的“一统天下”，实现控制造价、保证质量的目的。（二）应用科学的检测器材、检测手段作为工程造价审核咨询的辅助手段，让工程造价审核咨询人员“武装”起来。按照菲迪克（FIDIC）合同条款实施管理的建设工程项目，一方面，因为菲迫克合同条款管理的严肃性，违约的任何一方，都有可能被对方索赔。在项目实施中，如施工企业忽视质量管理或偷工减料，或者因为供应的材料质量的偏差，只要依据充分，证据确凿，不仅在工程造价审核咨询中可核减其造价，而且还可通报业主向其索赔；另一方面，在施工企业管理水平、技犬水平不断提高的情况下，也有一些施工企业采取一些更为隐蔽的手段弄虚作假，虚增工程造价。这类情况如今在高速公路建设及水利设施建设中时有发生。如笔者参与工程造价审核咨询的某公路建设项目，其路基和路面工程，从表面上看，工程质量良好，结算资料也整理有序，看不出什么问题。但经审核咨询人员利用红外线扫描技术及钻探取样检测、化验，发现其不仅质量上有很大差距，而且在数量方面即厚度方面也有很大差距。在事实面前，施工企业不得不接受颇有说服力的审核咨询结论。（三）建立健全工程造价审核咨询信息网络体系。菲迪克（FIDIC）合同条款下的工程造价的确立，需要有完善的与之配套的信息网络体系为基础，它包括完善的行业信息网络、国内外工程造价资讯、各种媒体的利用、客户需求信息、市场动态、项目信息以及工程造价涉及到的材料价格信息、工程造价审核咨询人才网络等。应尽快建立工程造价审核咨询行业互联网络信息体系，以实现行业信息、资源的共享，最终实现菲迪克（FIDIC），合同条款所体现的公平、公正原则。（四）建立和完善与菲迪克（FIDIC）合同条款相适应的工程造价审核咨询体系。我国目前的工程造价审核咨询体系是适应计划体制管理模式而产生的。它缺乏统一的管理模式，其中有的审核咨询机构无明确的行业自律管理规范及相应的执业准则和规范。在专业技术人员方面，缺乏高素质的专业人才，其工程造价审核咨询人员素质总体偏低，难以承担菲迪克（FIDIC）合同条款管理下的工程造价审核咨询工作。在工程造价审核咨询法规、管理制度、机构设置、土作程序等即在行业管理系统化、法制化、规范化、标准化、程序化等几个重要方面，尚未形成自上而下的完善配套的工程造价审核咨询行业体系。在工程造价审核咨询收费方面严重偏低，考虑到菲迪克（FIDIC）合同条款在我国工程项目中的现实，我国的工程造价审核咨询体系，应包括建立行业自律、执业规范的行业管理模式、独立的面向社会服务的工程造价审核咨询社会机构、完善的工程造价审核咨询法规、高素质的审核咨询人员的培养和管理制度等，以适应菲迪克（FIDIC）合同条款管理下的工程造价审核工作。（英文版 ） Two regulations promulgated for implementation is in the party in power for a long time and the rule of law conditions, the implementation of comprehensive strictly strategic plan, implementation in accordance with the rules and discipline to manage the party, strengthen inner-party supervision of major initiatives. The two regulations supporting each other, the < code > adhere to a positive advocate, focusing on morality is of Party members and Party leading cadres can see, enough to get a high standard; < rule > around the party discipline, disciplinary ruler requirements, listed as "negative list, focusing on vertical gauge, draw the party organizations and Party members do not touch the" bottom line ". Here, the main from four square face two party rules of interpretation: the first part introduces two party Revised regulations the necessity and the revision process; the second part is the interpretation of the two fundamental principles of the revision of laws and regulations in the party; the third part introduces two party regulations modified the main changes and needs to grasp several key problems; the fourth part on how to grasp the implementation of the two regulations of the party. < code > and < Regulations > revised the necessity and revised history of the CPC Central Committee the amendment to the Chinese Communist Party members and leading cadres honest politics several guidelines > and < Chinese Communist Party discipline and Punishment Regulations > column 1 by 2015 to strengthen party laws and regulations focus. Two party regulations revision work lasted a Years, pooling the wisdom of the whole party, ideological consensus, draw historical experience, respect for the wisdom of our predecessors, which reflects the unity of inheritance and innovation; follow the correct direction, grasp the limited goals, adhere to the party's leadership, to solve the masses of the people reflect a focus on the problem. The new revision of the < code > and < rule >, reflects the party's 18 and the eighth session of the third, the spirit of the fourth plenary session, reflecting the experience of studying and implementing the General Secretary Xi Jinping series of important speech, reflects the party's eighteen years comprehensive strictly practice. (a) revised two regulations of the party need of < the ICAC guidelines > in < in 1997 Leaders as members of the Communist Party of China clean politics certain criteria (Trial) > based on revised, the promulgation and implementation of January 2010, to strengthen the construction of the contingent of leading cadres play an important role. But with the party to manage the party strictly administering the deepening, has not been able to fully meet the actual needs. Content is too complicated, "eight prohibition, 52 are not allowed to" hard to remember, and also difficult to put into practice; the second is concisely positive advocated by the lack of prohibited provisions excessive, no autonomy requirements; the third is banned terms and discipline law, both with the party discipline, disciplinary regulations repeat and Criminal law and other laws and regulations repeat; the fourth is to "clean" the theme is not prominent, not for the existing problems, and is narrow, only needle of county-level leading cadres above. < rule > is in 1997 < Chinese Communist Party disciplinary cases (Trial) > based on revision, in December 2003 the promulgation and implementation, to strengthen the construction of the party play very important role. Along with the development of the situation, which many provisions have been unable to fully meet the comprehensive strictly administering the practice needs. One is Ji law, more than half of the provisions and criminal law and other countries laws and regulations Repetition; two is the political discipline regulations is not prominent, not specific, for violation of the party constitution, damage the authority of Party Constitution of misconduct lack necessary and serious responsibility to pursue; third is the main discipline for the leading cadres, does not cover all Party members. Based on the above situation, need to < the criterion of a clean and honest administration > and < rule > the two is likely to be more relevant regulations first amendment. By revising, really put the authority of Party discipline, the seriousness in the party tree and call up the majority of Party members and cadres of the party constitution of party compasses party consciousness. (II) two party regulations revision process the Central Committee of the Communist Party of China attaches great importance to two regulations revision . Xi Jinping, general books recorded in the Fifth Plenary Session of the eighth session of the Central Commission for Discipline Inspection, on the revised regulations < > made clear instructions. According to the central deployment, the Central Commission for Discipline Inspection from 2014 under six months begin study two regulations revision. The Standing Committee of the Central Commission for Discipline Inspection 4 review revised. Comrade Wang Qishan 14 times held a special meeting to study two regulations revision, amendment clarifies the direction, major issues of principle, path and target, respectively held a forum will listen to part of the province (area) secretary of the Party committee, Secretary of the Discipline Inspection Commission, part of the central ministries and state organs Department The first party committee is mainly responsible for people, views of experts and scholars and grassroots party organizations and Party members. Approved by the Central Committee of the Communist Party of China, on 7 September 2015, the general office of the Central Committee of the Party issued a notice to solicit the provinces (autonomous regions, municipalities) Party, the central ministries and commissions, state ministries and commissions of the Party (party), the General Political Department of the military, every 3 people organization of Party of two regulations revision opinion. Central Commission for Discipline Inspection of extensive solicitation of opinions, careful study, attracting, formed a revised sent reviewers. In October 8 and October 12, Central Committee Political Bureau Standing Committee and the Political Bureau of the Central Committee After consideration of the two regulations revised draft. On October 18, the Central Committee of the Communist Party of China formally issued two regulations. Can say, two laws amendment concentrated the wisdom of the whole party, embodies the party. Second, < code > and < Regulations > revision of the basic principles of two party regulations revision work and implement the party's eighteen, ten eight plenary, the spirit of the Fourth Plenary Session of the Eleventh Central Committee and General Secretary Xi Jinping important instructions on the revised < low political criterion > and < Regulations >, highlighting the ruling party characteristics, serious discipline, the discipline quite in front of the law, based on the current, a long-term, advance as a whole, with Bu Xiuding independent < rule > and < rule >. Main principle is: first, adhere to the party constitution to follow. The constitution about discipline and self-discipline required specific, awaken the party constitution of party compasses party consciousness, maintaining the authority of the constitution. General Secretary Xi Jinping pointed out that "no rules, no side round. Party constitution is the fundamental law, the party must follow the general rules. In early 2015 held the eighth session of the Central Commission for Discipline Inspection Fifth Plenary Session of the 16th Central Committee, Xi Jinping again pointed out that constitution is the party must follow the general rules, but also the general rules." the revision of the < code > and < rule > is Method in adhere to the regulations established for the purpose of combining rule of virtue is to adhere to the party constitution as a fundamental to follow, the constitution authority set up, wake up the party constitution and party rules the sense of discipline, the party constitution about discipline and self-discipline specific requirements. 4 second is to adhere to in accordance with the regulations governing the party and the party. The Party of rule of virtue "de", mainly refers to the party's ideals and beliefs, excellent traditional style. The revised the < code > closely linked to the "self-discipline", insisting on the positive initiative, for all members, highlight the "vital few", emphasized self-discipline, focusing on the morality, and the majority of Party members and the ideological and moral standards. The revised < > Ji method separately, Ji, Ji Yan to Method, as a "negative list", emphasizing the heteronomy, focusing on vertical gauge. Is this one high and one low, a positive reaction, the strict party discipline and practice results transformation for the integration of the whole party to observe moral and discipline requirements, for the majority of Party members and cadres provides benchmarking and ruler. Third, insist on to. In view of the problems existing in the party at the present stage, the main problems of Party members and cadres in the aspect of self-discipline and abide by the discipline to make clearly defined, especially the party's eighteen years strict political discipline and political rules, organization and discipline and to implement the central eight provisions of the spirit against the four winds and other requirements into Disciplinary provisions. Not one pace reachs the designated position, focusing on in line with reality, pragmatic and effective. After the revision of major changes, major changes in the < code > and < rule > modified and needs to grasp several key problems (a) < code > < code > adhere to according to regulations governing the party and party with morals in combination, for at the present stage, the leadership of the party members and cadres and Party members in existing main problems of self-discipline, put forward principles, requirements and specifications, showing Communists noble moral pursuit, reflected at all times and in all over the world ethics from high from low 5 common requirements. One is closely linked to the "self-discipline", removal and no direct relation to the provisions of . the second is adhere to a positive advocate, "eight prohibition" 52 are not allowed to "about the content of the" negative list moved into synchronization amendment < cases >. Three is for all the party members, will apply object from the leadership of the party members and cadres to expand to all Party members, fully embodies the comprehensive strictly required. The fourth is prominent key minority, seize the leadership of the party mem