清单计价装饰工程造价偏差成因及管控对策

Causes and Control Measures for Cost Deviations in Decoration Engineering under Bill-of-Quantities Pricing

摘要: 公共场所精装修工序繁杂、现场不确定性高、定制化主材与非标工艺占比大，通用定额适配性不足，叠加材料认价管控难、工程变更流程滞后、结算审核周期冗长等现实问题，公建精装项目造价偏差频发，财政投资超概、审计结算纠纷成为行业常态。本文以国标GB 50500-2013清单计价体系为基础，引入项目管理、风险管理、交易成本经济学理论搭建文献综述框架，从招标编制、投标组价、现场施工、竣工结算四大全流程维度解构造价偏差深层诱因。基于理论推导构建全流程造价闭环管控体系模型，清晰界定体系构成、运行逻辑与信息反馈机制。采用德尔菲专家访谈法对管控措施可行性与有效性开展实证研判，客观评估各项对策落地效果。研究梳理适配文教、商业类公建精装修的造价管控路径，推动公共装饰工程计价标准化，降低审计核减风险与甲乙双方履约冲突。明确本研究存在的局限，并提出后续数字化、量化实证研究方向。

Abstract: Public space fit-out projects feature complex construction procedures, high on-site uncertainties, and a large proportion of custom-made main materials and non-standard construction techniques, resulting in poor adaptability of general construction quotas. Coupled with practical challenges including difficult price verification and control of construction materials, delayed procedures for engineering change orders, and prolonged review cycles for final account settlements, cost deviations frequently occur in public building fit-out projects. Cost overruns against budget estimates for fiscal investment and disputes arising from audit settlements have become commonplace in the industry. Based on the national standard GB 50500-2013 Bill Quantity Pricing Code, this paper constructs a framework for literature review by integrating theories of project management, risk management and transaction cost economics. It dissects the underlying root causes of cost deviations across the full project lifecycle covering four stages: tender document preparation, bid pricing, on-site construction, and completion settlement. A full-lifecycle closed-loop cost control system model is developed through theoretical deduction, with clear definition of its components, operational logic and information feedback mechanisms. The Delphi method involving expert interviews is adopted to empirically evaluate the feasibility and effectiveness of proposed control measures, so as to objectively assess the implementation outcomes of various countermeasures. This study sorts out cost control pathways tailored to fit-out works of cultural, educational and commercial public buildings, promotes the standardization of pricing for public decoration projects, and mitigates audit deduction risks as well as performance conflicts between the employer and contractor. The limitations of this research are clarified, and future research directions concerning digital transformation and quantitative empirical analysis are proposed.