Font Size: a A A

Investigation Report On Adjustment Policy And Implementation Of Price Difference Of Highway Construction Materials

Posted on:2023-10-30Degree:MasterType:Thesis
Country:ChinaCandidate:L L ChenFull Text:PDF
GTID:2542307097490114Subject:Accounting
Abstract/Summary:PDF Full Text Request
In September 2019,the CPC Central Committee and the State Council issued and implemented the outline for the construction of a transportation power in order to comprehensively promote the construction of a transportation power.However,in recent years,due to the changes of economic situation at home and abroad,changes in national policies,changes in market supply and demand and other factors,the market price of transportation building materials has fluctuated abnormally.In order to reduce the cost burden of highway construction projects and maintain the order,stability and sustainable development of highway construction market,all localities have issued price difference adjustment policies for highway construction materials to reduce unforeseen price difference risks.However,the price difference adjustment policies of provinces,cities and autonomous regions are different,the setting of policy terms is unreasonable,and the actual implementation is also different.In order to have an in-depth understanding of the formulation and implementation of price difference adjustment policies,relevant research work is carried out.Combined with questionnaire survey,theoretical analysis and field interview,this paper makes an in-depth analysis and Research on the theory and practice of the difference adjustment policy.Firstly,it makes a theoretical analysis of the provincial policies,summarizes the basic elements of the setting of policy terms,combs the implementation of the difference adjustment policy,and summarizes the implementation environment of the difference adjustment policy.Secondly,it analyzes the problems and reasons in the implementation of the difference adjustment policy,which is divided into two aspects:the policy implementation environment and the setting of policy terms.The research shows that there are many problems in the policy adjustment environment,such as large differences in the adjustment policies of each province,insufficient information price disclosure mechanism,unreasonable approval process and time length,etc;There are some unreasonable aspects in the setting of policy terms,such as the limitation of budgetary estimate scale,the amount of adjustment,the long adjustment cycle,the limited range of adjustable materials,the excessive risk range and so on.Finally,corresponding to the above problems one by one,put forward reasonable suggestions and practical measures.The suggestions are correspondingly divided into two aspects:policy implementation environment and policy clause setting.In terms of policy implementation environment,it is suggested to unify the principle of material difference adjustment in all provinces,improve the information price disclosure mechanism,and simplify the approval process of material difference adjustment;In terms of policy terms,it is suggested to reasonably determine the price difference reserve fund,shorten the price difference adjustment cycle,expand the scope of materials as needed,and appropriately determine the risk range.Theoretically,most of the existing literature focuses on the research perspective within the enterprise,and few pay attention to the impact of external macro policies on cost control.The research on the analysis of price spread adjustment policies in various provinces is blank.This paper can enrich the relevant literature.In practice,summarizing the irrationality of the existing difference adjustment policy can put forward reasonable suggestions and practical measures for adjusting and optimizing the difference adjustment policy.
Keywords/Search Tags:Material Price Difference Adjustment, Adjustment Policy, Highway Engineering Project Cost
PDF Full Text Request
Related items