公司建造合同学习讲义.doc

《建造合同》准则实施说明

一、建造合同的概念及分类：
建造合同是指为建造一项资产或者在设计、技术、功能、最终用途等方面密切相关的数项资产而订立的合同。这里所讲的资产，是指房屋、道路、桥梁、水坝等建筑物以及船舶、飞机、大型机械设备等。
建造合同分为两类，一类是固定造价合同，另一类是成本加成合同。固定造价合同是指按照固定的合同价或固定单价确定工程价款的建造合同。成本加成合同是指以合同允许或其他方式议定的成本为基础，加上该成本的一定比例或定额费用确定工程价款的建造合同。
我公司所承建的建造合同基本都是固定造价合同。
二、正确分立和合并建造合同，确认建
"Construction Contract" Description of Standards

First, the concept of the construction contract and classification:
Construction contract is for the construction of an asset or in the design, technology and function or their ultimate use and so closely related to the number of assets entered into the contract. The assets mentioned here refers to housing, roads, bridges, dams and other buildings and ships, aircraft, large machinery and equipment.
Construction contracts are divided into two categories, fixed price contract, the other is cost-plus contract. Fixed-price contract is a fixed contract price or fixed unit price construction contract to determine project. Cost-plus contract means the contract or otherwise agreed to allow the cost basis, plus a percentage of the cost or a fixed fee to determine the construction cost of the construction contract.
My construction contract construction companies are basically a fixed price contract.
Second, the correct construction of the separation and integration contract, to confirm the construction