CAJ | 학술논문

政府作为国家建设项目的投资人,代表国家和全体纳税人的利益,从公民手中集中一部分财力,以国家投资的非经营性项目形式为全体公民提供公益服务.文章基于政府投资代建管理模式,以合同管理为中心,以WBS工作分解方法为依托,探讨了代建项目费用自控方法,设计了代建项目费用管理监管体系.基于自控方法,得出代建项目费用管理的监管流程,并引入可拓模糊综合评价方法,建立了基于可拓模糊法的代建项目费用管理监管评价模型,进而构建出代建项目费用管理监管体系.代建项目费用监管体系的构建使得政府可据此进行全面有效地监督,及时了解、掌握代建人的管理行为和活动的合法性与合理性.
정부작위국가건설항목적투자인,대표국가화전체납세인적이익,종공민수중집중일부분재력,이국가투자적비경영성항목형식위전체공민제공공익복무.문장기우정부투자대건관리모식,이합동관리위중심,이WBS공작분해방법위의탁,탐토료대건항목비용자공방법,설계료대건항목비용관리감관체계.기우자공방법,득출대건항목비용관리적감관류정,병인입가탁모호종합평개방법,건립료기우가탁모호법적대건항목비용관리감관평개모형,진이구건출대건항목비용관리감관체계.대건항목비용감관체계적구건사득정부가거차진행전면유효지감독,급시료해、장악대건인적관리행위화활동적합법성여합이성.
The government as investors of national construction projects, on behalf of benefit of state and all the taxpayers, centralizes some fund from citizens, and provides social service for all citizens in the form of nonprofit projects invested by government. Based on the government investment agent management mode, the contract management as the center, relying on WBS decomposition method, this paper discusses the cost self-control method of agent projects and designs cost management supervision system. Based on self-control method, this paper gets regulatory process and introduces extension fuzzy comprehensive evaluation method, then builds evaluation model, finally builds cost management supervision system of agent projects. The system guarantees security effective use of the funds in the agent construction projects. Government can learn and master whether the agents' management action or activity is legal and reasonable in time according to this system.