【作者】 杨红雄；

【导师】 刘子先；

【作者基本信息】 天津大学 ， 管理科学与工程， 2012， 博士

【摘要】 为解决当前政府投资项目监管成本配置的畸重畸轻、各监管主体监管成本投入的低效率问题，本文首先对当前国内外关于作业成本法、时间驱动作业成本法和监管成本的研究文献进行分类评述；接着对政府投资项目监管成本进行核算、预算、差异分析，提出政府投资项目监管成本配置模式，主要研究成果如下：第一，在政府投资项目监管作业中心确定基础上运用时间驱动作业成本法的时间方程进行监管直接成本与惩处成本的核算，并对模型更新与模型升级进行探讨；随后结合个体失效模式、可靠性、随机过程，构建失效函数，对监管风险成本进行估算，完成了对政府投资项目监管成本核算的研究。第二，基于监管成本预算定额编制理论对标准单位时间产能成本进行确定，并对时间驱动标准监管作业直接材料成本差异、监管作业中心变动成本差异、监管作业中心固定成本差异、时间驱动监管标准作业成本的账务处理进行分析；完成了政府投资项目监管成本预算的研究。第三，以上述研究为基础，在分析监管成本配置模式构建的核心影响因素后，用特征映射模型进行了监管成本配置模式的设计，并分四个阶段由易到难、由浅入深确立功能性监管成本配置模式，最终完成政府投资项目监管成本配置模式构建。监管成本核算与预算是解决配置数额的问题，模式是解决监管成本配置途径和方式的问题。更多还原

【Abstract】 The allocation unbalance and low efficiency are two serious questions to supervision cost of government investment project. Three kind of literatures of inland and overseas are analyzed and evaluated. They are activity-based costing,time-driven activity-based costing, supervision cost. After that, the check computation, budgeting and difference investigation to supervision cost of government investment project are expounded. In the end, the functional allocation mode of supervision cost is brought forward. The major study results are foliowings:First, direct cost and punish cost are proclaimed by time equation after supervision activity centers are confirmed. The model’s update and upgrade are discussed. Further more,the author designed a project failure function based on unit failure mode, reliability and stochastic process. The supervision risk cost was figured out. Thus, check computation study on supervision cost of government investment project is accomplished.Second, standard unit time yield costs are confirmed under theory of budget ration. Direct material cost difference, fluctuant cost difference, fixed cost difference are detailedly accounted, finally, account disposal of time-driven supervision standard activity-based cost is discussed. In these ways, supervision cost budget of government investment project are expounded.At last, based on above mentions, the reasonable allocation model of supervision cost is designed by feature-mapping means after core influence factors are analyzed. The function supervision cost allocation model is established by four phases. This process is from easy to difficult, from plain to depth. Thus, allocation model of supervision cost on government investment project are structured.The allocation amount is reflected by check computation and budget, allocation road and way are illustrated via allocation model of supervision cost.更多还原