伴随着国家"一带一路"等重大战略决策的稳步实施,中国铁路在"走出去"的过程中取得了丰硕的成果,但是不同于其他专业技术标准与设施设备等中国元素的输出,作为地域性、行业性、政策性以及时效性十分显著的工程造价专业,不同的国家均有着不同的计价体系和标准,面对他国陌生的编制方法,我方需要掌握其编制特点和造价水平,以确定项目合理的工程投资,维护中国投资者或承包商的合理收益.近些年我国铁路事业的高速发展在提升技术装备水平的同时,也使铁路行业的计价体系得到了完善,计价水平得到了提高,因而我国的计价办法也可以作为境外项目投资分析的参考依据.文章即以俄罗斯铁路行业概预算编制办法为例,将中国铁路行业概预算编制办法作为准绳,对二者从计费原则和费用构成等方面进行对比解析,探讨中国编制办法与他国编制办法的异同点,从而实现对他国概预算编制特点和造价水平更为充分的认识和掌握,为其他类似境外项目概预算编制方法的对比分析提供借鉴.%With the steady implementation of major strategic decisions such as the One Belt One Road," China's Railway has achieved fruitful results in the process of "going out". However, unlike the overall output of other Chinese elements such as technical standards and equipment, cost professional has the very significant characteristics of regional, industry, policy and timeliness, different countries have different pricing system and standards. In the face of the unfamiliar preparation method of other countries, we need to know its characteristics and cost level in order to determine the reasonable project investment and to safeguard the reasonable profit of Chinese investors or contractors. In recent years, the rapid development of China's railway not only enhances the level of our country's technical equipment, but also improves the pricing system and the pricing level. Therefore, the pricing method of our country can also serve as a reference for investment analysis of overseas projects. This article takes the budget preparation method of the Russian railway industry as an example to make a comparative analysis of the principle of budget accounting and the cost composition of the railway industry in China. To explore the similarities and differences between the compilation methods of China and those of other countries in order to achieve a more adequate understanding and control over the characteristics of the other countries' budget preparation and the cost levels. This paper provides a reference for the comparative analysis of other similar overseas project budget preparation methods.
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