基于3“C”联动、3“环”相扣、3“维”融合的国际项目预算管理模式研究

Research of International Project Budget Management Model Based on the 3C Linkage, the 3R Interlocking and the 3D Integration

摘要: 在国际工程项目利润空间收窄、管理精细化要求不断提高的背景下，传统“经营管预算”模式已难以适应复杂多变的国际环境。本文以“管业务就要管预算”为核心理念，构建了基于“投标委员会(BC)、预算委员会(PBC)、招标委员会(TC)”3“C”联动、“标前测算、预算编审、招采执行”3“环”相扣、“技术与商务、生产与经营、业务与预算”3“维”融合的国际项目预算管理模式。通过明确3个委员会管理体系在投标决策、预算审批、项目执行各阶段的权责边界与协作机制，本文提出了一套适应国际项目较高不确定性特征的预算管理框架，旨在实现业务与预算的深度融合，提升项目经营成果的可控性与可持续性。

Abstract: Against the backdrop of narrowing profit margins and increasing demands for refined management in international engineering projects, the traditional “operation-managed budgeting” model can no longer adapt to the complex and volatile international environment. Grounded in the core philosophy of “managing business means managing budgets,” this thesis constructs an international project budget management model based on the 3C linkage of the Bidding Committee (BC), Project Budgeting Committee (PBC), and Tendering Committee (TC); the 3R interlocking of pre-bid estimation, budget compilation and review, and procurement execution; and the 3D integration of technology and commerce, production and operation, and business and budget. By clarifying the authority, responsibility boundaries, and collaboration mechanisms of the three committees across the stages of bidding decision-making, budget approval, and project execution, this paper proposes a budget management framework adapted to the high uncertainty characteristics of international projects, aiming to achieve deep integration of business and budget, and to enhance the controllability and sustainability of project operating results.