基于作业成本法的城市建设填堵水域批后监管综合单价模型构建与实证研究

Construction and Empirical Research on Comprehensive Unit Price Model for Post-approval Supervision of Urban Construction Water Filling and Blocking Based on Activity-based Costing

摘要:

在 “放管服” 改革背景下，城市建设填堵水域批后监管存在财政定额缺失、计价与工作量脱节问题，上海原“一口价”模式无法匹配成本差异。基于全市监管项目统计与30个典型工程测算，引入作业成本法，将监管服务拆解为现场测量、监管巡查、综合评估报告三项作业，构建与河道特征、监管次数挂钩的分类综合单价模型。实证表明，新模型总费用与原模式基本持平，实现财政资金结构性优化，提升支出与实际成本匹配度。研究成果已形成地方定额发布，填补市场化服务定价空白，为同类公共服务精细化预算管理提供参考。

Abstract:

Against the background of “streamlining administration and optimizing services” reform, there are problems such as the absence of fiscal quotas and the disconnection between pricing and workload in the post-approval supervision of water area filling and blocking for urban construction. The original “fixed price” model in Shanghai cannot match the cost differences. Based on the statistics of the supervised projects and the calculation of 30 typical projects of the whole city, the activity-based costing method is introduced to divide the supervision services into three activities of on-site measurement, regulatory inspection, and comprehensive assessment report. A classified comprehensive unit price model linked to riverway characteristics and supervision frequency is thereby established. Empirical results show that the total cost of the new model is basically the same as that of the original model, achieving structural optimization of fiscal funds and enhancing the matching degree between expenditures and actual costs. The research results have been formed into local quotas for issue, filling the gap in market-based service pricing and providing a reference for the refined budget management of similar public services.