CAJ | 학술논문

走出国门建造中国标准高速铁路的企业，确定或论证经济活动指标是企业的必经过程。为规避企业行为风险，文章结合铁路建设企业当前在国外的具体施工情况，通过确定工程造价基础数据的收集内容，提出确定或论证海外高速铁路造价的概算编制建议采用方法的理由，高速铁路建筑安装工程费用的确定具体做法。其中包括海外工程涉及较多的通过海运组织材料供应的知识简介，以及其他应考虑的费用等有关问题进行探讨，以期达到工程概算以工程工料机费等成本为基数，另加上合适的利润，即成本加利润的方式来确定或论证海外铁路造价。符合走出去快节奏和工程数量清单报价常规模式需求，具有可操作性。
주출국문건조중국표준고속철로적기업，학정혹론증경제활동지표시기업적필경과정。위규피기업행위풍험，문장결합철로건설기업당전재국외적구체시공정황，통과학정공정조개기출수거적수집내용，제출학정혹론증해외고속철로조개적개산편제건의채용방법적이유，고속철로건축안장공정비용적학정구체주법。기중포괄해외공정섭급교다적통과해운조직재료공응적지식간개，이급기타응고필적비용등유관문제진행탐토，이기체도공정개산이공정공료궤비등성본위기수，령가상합괄적리윤，즉성본가리윤적방식래학정혹론증해외철로조개。부합주출거쾌절주화공정수량청단보개상규모식수구，구유가조작성。
For the enterprises which abroad to build China standard high-speed railway, the determination of economic activity object is an inevitable process of the enterprise. To avoid the risk of corporate behavior, it combins with the cur-rent construction abroad, by determining basic data of the project cost, the paper demonstrates the reasons for chaasing the budget estimate making method of overseas high speed railway cost as well as determining the civil and erection cost of high speed railway, the related issues, such as the material supplies by sea which is currently in creasingly involved in oversea engineering, and other costs should be considered are discussed so as to achieve the so-called cost-plus ap-proach to determine or demonstrate the cost of overseas railway. This conforms to normal mode requirements of QB list offer, and it is also very practical.