CAJ | 학술논문

∶在长期的发展过程中，我国对水电项目建设形成了一套工程造价管理机制，对水电建设管理起到了积极的作用，但随着国家对水电开发进行了一些政策性调整，以及人工、物价长期上涨等原因，造成水电项目建设出现了普遍的超概问题。只有对此有清晰的认识，把握当前和今后我国水电项目建设的实质，才能保证企业科学的决策、理性实施项目投资和控制，恰当处理项目建设相关部门及各参建方的关系；在水电项目的推进过程中，正确领会、积极争取电价及税收等优惠政策，保证水电投资企业赢得长期稳定的投资回报。
∶재장기적발전과정중，아국대수전항목건설형성료일투공정조개관리궤제，대수전건설관리기도료적겁적작용，단수착국가대수전개발진행료일사정책성조정，이급인공、물개장기상창등원인，조성수전항목건설출현료보편적초개문제。지유대차유청석적인식，파악당전화금후아국수전항목건설적실질，재능보증기업과학적결책、이성실시항목투자화공제，흡당처리항목건설상관부문급각삼건방적관계；재수전항목적추진과정중，정학령회、적겁쟁취전개급세수등우혜정책，보증수전투자기업영득장기은정적투자회보。
In the process of development, China has formed a set of cost management mechanism for hydropower pro-jects,which plays a positive role in hydropower construction management. However,the problems of cost beyond budget are found frequently in hydropower projects due to the adjustments on state policies,the long upsurge in labor and commodity prices and other factors. During the development of hydropower projects,the investment enterprises shall clearly understand the policies on hydropower projects,invest and control rationally,properly deal with the re-lationships of all parties,and actively strive for preferential on-grid tariff and taxes policies so as to win long term and stable investment returns.