[原创]信息系统项目管理师考试中有关技术经济学的基本概念

翔羽

<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">一、经济效果：</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 18pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">概念：“产出与投入之比”“成果与消耗之比”成为经济效果，也就是说：经济活动中所投入的经济资源与所取得的成果或产出之间的关系。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 18pt;"><span lang="EN-US"><p><font face="Times New Roman">&nbsp;</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 18pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">表示方法：</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 36pt; TEXT-INDENT: -18pt; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt;"><span lang="EN-US" style="mso-fareast-font-family: 'Times New Roman';"><span style="mso-list: Ignore;"><font face="Times New Roman">1）<span style="FONT: 7pt 'Times New Roman';">&nbsp; </span></font></span></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">差额表示法</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 18pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">经济效果</span><span lang="EN-US"><font face="Times New Roman">=</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">成果—</span><font face="Times New Roman"> </font><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">消耗</span><span lang="EN-US"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp; </font></span></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">这是一种差额表示法表示的经济效果的大小。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 18pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">利润、利税额、国民收入、净现值等都是以差额表示法表示的经济效果的指标</span><span lang="EN-US"><font face="Times New Roman">.</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 18pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">差额大于零时项目方案可行的经济界限</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 36pt; TEXT-INDENT: -18pt; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt;"><span lang="EN-US" style="mso-fareast-font-family: 'Times New Roman';"><span style="mso-list: Ignore;"><font face="Times New Roman">2）<span style="FONT: 7pt 'Times New Roman';">&nbsp; </span></font></span></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">比值表示法：</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21.75pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">经济效果</span><span lang="EN-US"><font face="Times New Roman">=</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">成果</span><span lang="EN-US"><font face="Times New Roman">/</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">消耗</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21.75pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">采用比值法表示的指标有：劳动生产率、消耗水平等</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21.75pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">当计量单位相同时，比值大于</span><span lang="EN-US"><font face="Times New Roman">1 </font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">是项目方案可行性的经济界限</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 36pt; TEXT-INDENT: -18pt; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt;"><span lang="EN-US" style="mso-fareast-font-family: 'Times New Roman';"><span style="mso-list: Ignore;"><font face="Times New Roman">3）<span style="FONT: 7pt 'Times New Roman';">&nbsp; </span></font></span></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">差额比值表示法</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21.75pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">经济效果</span><span lang="EN-US"><font face="Times New Roman">=</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">（成果—消耗）</span><span lang="EN-US"><font face="Times New Roman">/</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">消耗</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; mso-char-indent-count: 2.0;"><span lang="EN-US"><p><font face="Times New Roman">&nbsp;</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; mso-char-indent-count: 2.0;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">以上所有消耗中包括在项目过程中含项目发起过程中全部所用人力、物力、财力等直接和间接的消耗。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 18pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 18.0pt;"><span lang="EN-US" style="mso-fareast-font-family: 'Times New Roman';"><span style="mso-list: Ignore;"><font face="Times New Roman">1、<span style="FONT: 7pt 'Times New Roman';">&nbsp; </span></font></span></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">经济效果的评价指标体系：</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 39pt; TEXT-INDENT: -18pt; mso-list: l0 level2 lfo1; tab-stops: list 39.0pt;"><span lang="EN-US" style="mso-fareast-font-family: 'Times New Roman';"><span style="mso-list: Ignore;"><font face="Times New Roman">1）<span style="FONT: 7pt 'Times New Roman';">&nbsp; </span></font></span></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">反映成果的指标体系：</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 39pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">反映成果的指标体系有：数量指标、质量指标、品种指标、时间因素等</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 39pt;"><span lang="EN-US"><p><font face="Times New Roman">&nbsp;</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 39pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">数量指标：表明项目实施对社会需要的满足在数量上的计量。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 39pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">数量指标分实物量指标和价值量指标：以实物形式说明项目方案有用性的指标称为实物量指标；在统一货币的基础上以价值的形式说明项目方案有用性的指标称为价值量指标</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 39pt;"><span lang="EN-US"><p><font face="Times New Roman">&nbsp;</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 39pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">质量指标：表明项目成果特性与外部特质的指标，一般采用优质品率、废品率、返修率等衡量</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 39pt;"><span lang="EN-US"><p><font face="Times New Roman">&nbsp;</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 39pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">品种指标：衡量技术水平高低和满足需要程度的标志，反映具有相同经济用途而实际使用价值不同的产品种类的多少。包含：产品品种数量、新产品品种数量、尖端产品品种数量以及各自在总数中的比重。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 39pt;"><span lang="EN-US"><p><font face="Times New Roman">&nbsp;</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 39pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">时间因素指标：表明使用价值需要多少时间才能生产出来，从而发挥其使用价值的作用。属于时间指标的有：项目生命周期、产品生命周期等。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; mso-char-indent-count: 2.0;"><span lang="EN-US"><font face="Times New Roman">2</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">）反映技术方案经济效果的指标：</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 31.5pt; TEXT-INDENT: -31.5pt; mso-char-indent-count: -3.0;"><span lang="EN-US"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">技术方案的经济效果是由技术方案实施全过程中的消耗与成果比较来说明的。反映技术方案的经济效果指标分两类：</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 31.5pt; mso-char-indent-count: 3.0;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">绝对经济效果指标：表明技术方案自身的成果与消耗的对比关系的指标。主要用于说明技术方案本身的经济效果，是评价技术方案和理性的主要依据。如净现值、内部报酬率等、投资收益率、投资回收期等。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 31.5pt; mso-char-indent-count: 3.0;"><span lang="EN-US"><p><font face="Times New Roman">&nbsp;</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 42pt; mso-char-indent-count: 4.0;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">相对经济效果指标：主要用于说明一个方案与另一个方案之间的经济性优劣方面的情况。即用于对多套项目方案之间的选择判断的依据。该指标是从绝对经济效果的指标中派生出来的。一般以方案的总收益、总消耗、收益率等作为判断的具体指标。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 42pt; mso-char-indent-count: 4.0;"><span lang="EN-US"><p><font face="Times New Roman">&nbsp;</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 42pt; mso-char-indent-count: 4.0;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">该指标不能用于判断方案的可行性</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face="Times New Roman">&nbsp;</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">二、投资：</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">概念：投资是指人们以一定的经济资源投入某个项目以期获取所期望的报酬的经济行为。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">分类：投资分为生产性投资和非生产性投资。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">也可分为：建设性项目投资和流动资金投资</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 18pt; TEXT-INDENT: -18pt; mso-list: l2 level1 lfo3; tab-stops: list 18.0pt;"><span lang="EN-US" style="mso-fareast-font-family: 'Times New Roman';"><span style="mso-list: Ignore;"><font face="Times New Roman">1、<span style="FONT: 7pt 'Times New Roman';">&nbsp; </span></font></span></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">建设投资：包括固定资产投资、无形资产投资、递延资产投资、建设期借款利息和固定资产投资方向调节税等</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 18pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">固定资产投资：建筑工程费用、设备、工具、器具购置费、安装调试费、其它费用、不可预见费</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 18pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">无形资产投资：专利权、专有技术、商标权、专营权、许可权、土地使用权</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 18pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">递延资产：</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 18pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">建设期借款利息：</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 18pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">固定资产方向调节税</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 18pt; TEXT-INDENT: -18pt; mso-list: l2 level1 lfo3; tab-stops: list 18.0pt;"><span lang="EN-US" style="mso-fareast-font-family: 'Times New Roman';"><span style="mso-list: Ignore;"><font face="Times New Roman">2、<span style="FONT: 7pt 'Times New Roman';">&nbsp; </span></font></span></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">流动资金投资：现金、存款、短期投资、应收应付帐款</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 18pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">存货：在制品、半成品、成品、原材料、备用品、低值易耗品</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 18pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">燃料、动力、工资等</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 18pt;"><span lang="EN-US"><p><font face="Times New Roman">&nbsp;</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">无形资产：具有一定价值或可为所有这伙控制者带来经济利益、能在比较长时期内持续发挥作用且不具有独立实体的权力和经济资源：专利、专有技术、商标权、土地使用权</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">递延资产：递延资产是不能全部计入当年的损益、应在以后年度内分期摊销的各项费用。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">固定资产投资方向调节税：指国家为控制和调节投资方向，符合产业政策而产区的税收杠杆，此项调节税要计入项目的总投资。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face="Times New Roman">&nbsp;</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">流动资金：在会计上称为营运成本，指项目投产前预先垫付，在投产后的生产与经营过程中用于购买原材料、燃料、动力、备品备件、支付工资和其它费用以及在制品、半成品及产成品或商品占用的周转资金。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">流动资金</span><span lang="EN-US"><font face="Times New Roman">=</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">流动资产</span><span lang="EN-US"><font face="Times New Roman">-</font></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">流动负债</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">流动资产是指在一年内或超过一年的一个营业周期内可以变现或者耗用的资产：现金存款、短期投资、应收应付帐款、存货</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">　　　流动负债是指偿还期在一年或超过一年的一个营业周期内的债务包括：短期借款、应付票据、应付预售款项、应交税金、应付利润和应付福利等</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face="Times New Roman">&nbsp;</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">投资估算：在我国投资计算按阶段划分为分为：估算、概算、预算、决算</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face="Times New Roman">&nbsp;</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">估算：是在项目可行性研究阶段采用模拟已建成的同类项目或参照经验指标可采用编制概算等方法来估算项目所需全部投资费用。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">概算：在初步设计阶段根据设计方案概算定额、费用定额、设备和材料预算价格、工资标准等资料编制的笔估算更为详细的、精确的全部投资费用</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face="Times New Roman">&nbsp;</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">预算是在项目进行过程中根据项目的具体方案、预算定额、费用定额、设备和材料预算价格、工资标准等资料编制的更为详细、精确的技术经济文件，用以确定项目所需的全部投资费用。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face="Times New Roman">&nbsp;</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman';">决算：反映项目实际造价的文件，是办理交付使用新增资产的依据</span></p>

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[原创]信息系统项目管理师考试中有关技术经济学的基本概念

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