国际工程承包合同风险的分析与控制研究
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摘要
近年来,随着我国“走出去”战略的进一步落实和相关产业结构的调整升级,越来越多的建筑企业开始走向国际市场,我国从事国际工程承包的企业数量不断增加,规模不断扩大。虽然目前金融危机对国际工程承包市场具有较大的负面影响,但是由于我国的传统市场处于非洲和亚洲,相对来讲还是具有一定的稳定性。2008年我国对外承包工程完成营业额566亿美元,同比增长39.4%；新签订合同额1046亿美元,同比增长34.8%。2009年,我国对外承包工程业务完成营业额777亿美元,同比增长37.3%；新签合同额1262亿美元,同比增长20.7%。
但是另一方面,我们也必须清楚的看到国际工程承包过程中存在着大量的风险因素。由于国际工程一般都是一些大型项目,投入大,工期长,本身就是一个非常复杂的过程,再加上工程的地点是在国外,更容易受到外界的不可预见的因素的影响,产生大量的风险,如果对这些风险因素估计不足,就会给企业带来重大的损失。而合同管理工作作为项目管理工作的重要组成部分,与企业的利益紧密相连,已经越来越受到广大国际工程承包企业的重视。而加强对合同风险的预防和控制,是提高企业履约能力并实现目标收益的必要条件,从某种意义上说,对合同风险管理的成功与否,已经成为决定项目成功与否的关键因素。因此如何对合同风险进行全面的管理和控制,已经成为国际工程承包企业所面临的重要课题之一
我国企业在进行合同风险管理的过程中还存在很多的问题。例如风险意识比较淡薄；对合同风险管理工作不够重视；在签订合同之前没有对工程进行全面细致的调研,缺少详细的项目管理规划；对于合同条款的理解往往不够深入,对合同中存在的风险识别不够全面,从而导致在签订的合同中存在很多对自己不利的条款；在合同履行过程中,不能对合同风险进行及时的监控,对于随着项目进行而新出现的风险反应迟钝,对于明显与合同不一致的工程量价的变更不能以合同为依据进行及时有效的索赔；在合同履行后,没有及时进行合同风险管理的经验总结,企业没有建立自己的风险管理数据库,不能对后续的项目提供持续有力的支持。这些问题的存在会使企业处于很大的合同风险之中,最后的结果往往是企业遭受重大的经济损失。因此如何改进和加强企业的合同管理和风险管理工作,提高企业应对合同风险的能力,已经成为我国承包商迫切需要解决的问题。
本文首先将对合同管理与风险管理等相关理论进行综述,对我国承包商在国际工程承包合同风险管理过程中存在的问题进行分析,找出不足之处,然后对国际工程承包的合同风险进行识别,对于识别出的风险分为系统性风险和非系统性风险分别进行分析,并提出风险控制的对策,然后提出了企业合同风险管理的框架体系,对企业如何加强和改进合同管理工作进行了有益的探讨,最后用实际的案例对提出的理论进行检验。本文通过对国际工程承包合同风险管理的研究,并且提出建议,为我国企业在国际工程承包过程中如何进行合同风险管理提供参考。
In the recent years, as China's "globally-oriented" strategy is implemented and the related industrial structures are adjusted and upgraded, more and more construction enterprises began to enter the international market. In our country, more and more enterprises are engaged in the international engineering contracting and their scales are expanded. Although the current financial crisis has a large negative impact on the international engineering contracting market, because of our traditional markets are in Africa and Asia, so they are stably relatively. In 2008 China's foreign contracted projects completed turnover of 56.6 billion dollars, up 39.4% than last year; a new contract amount are 104.6 billion dollars, up 34.8%. In 2009 China's foreign contracted projects completed turnover of 77.7 billion dollars, up 37.3% than last year; a new contract amount are 126.2billion dollars, up 20.7%.
On the other hand, we must also see clearly that there are a large number of risk factors in the process of international engineering contracting. Since the international projects are generally large projects which need great investment and have a long period. So it is a very complex process. What is more is that the project site is in foreign countries and it is more vulnerable to unpredictable external factors and it is resulting in a large number of the risk. If we underestimate of these risk factors it will results in major losses to the enterprise. As an important part of project management, the contract management is linked closely with business interests, and the large international engineering contracting business is paying more and more attention to it. Strengthening the prevention and control of the contract risk is the base of improving the performance of the contract and achieve the benefits objectives. In a sense, whether it is success on the risk management of the contracts has become a key factor of the success of the projects. Therefore, how to manage and control the contract risk has become an important issue to the international engineering contracting business.
There are still many problems for the contractors of our country in the process of risk management of the contracts. For example, their risk awareness was rather weak, and they did not pay enough attention to risk management of the contracts; before contracting, they did not do research comprehensive and detailed and it was lack of detailed project management plan, They often did not completed understand of the risks identified in the contract and as a result of that there are many negative terms in the contract. In the course of performing the contract, they can not monitor the contract risk timely; they are insensitive to the new emerging risks. They can not claim by the contract timely and effective that where the changing volume and price of the project is obviously inconsistent with the contract. After the completion of the contract, they do not summarize the experience in the risk management of the contract. They do not build their own database of the risk management. So it can not give strong support to the follow-up projects. The existence of these problems would make the contractors in great risk and the final results are often that the contractors suffered significant economic losses. Therefore, how to improve and strengthen the capacity in contract management and risk management and how to improve the capacity in coping with the risk of the contract are the urgent problems for the contractors in our country.
At first, the paper will review the related theories such as the contract management and the risk management and analyze the problems of the contracts in our country in the risk management of contract and find out their defects. Then it will identify the contract risk which is divided into systematic risk and non-systemic risk and evaluated from the qualitative and quantitative. Then it proposes risk management system framework of the contract and discusses on how to conduct risk control and how to strengthen and improve the work of the contract management. At last, the paper will test the proposed theory by a case. This paper will give some advice to the contracts of our country on how to conduct risk management of the contracts by the studies on the risk management of the international contract.
但是另一方面,我们也必须清楚的看到国际工程承包过程中存在着大量的风险因素。由于国际工程一般都是一些大型项目,投入大,工期长,本身就是一个非常复杂的过程,再加上工程的地点是在国外,更容易受到外界的不可预见的因素的影响,产生大量的风险,如果对这些风险因素估计不足,就会给企业带来重大的损失。而合同管理工作作为项目管理工作的重要组成部分,与企业的利益紧密相连,已经越来越受到广大国际工程承包企业的重视。而加强对合同风险的预防和控制,是提高企业履约能力并实现目标收益的必要条件,从某种意义上说,对合同风险管理的成功与否,已经成为决定项目成功与否的关键因素。因此如何对合同风险进行全面的管理和控制,已经成为国际工程承包企业所面临的重要课题之一
我国企业在进行合同风险管理的过程中还存在很多的问题。例如风险意识比较淡薄；对合同风险管理工作不够重视；在签订合同之前没有对工程进行全面细致的调研,缺少详细的项目管理规划；对于合同条款的理解往往不够深入,对合同中存在的风险识别不够全面,从而导致在签订的合同中存在很多对自己不利的条款；在合同履行过程中,不能对合同风险进行及时的监控,对于随着项目进行而新出现的风险反应迟钝,对于明显与合同不一致的工程量价的变更不能以合同为依据进行及时有效的索赔；在合同履行后,没有及时进行合同风险管理的经验总结,企业没有建立自己的风险管理数据库,不能对后续的项目提供持续有力的支持。这些问题的存在会使企业处于很大的合同风险之中,最后的结果往往是企业遭受重大的经济损失。因此如何改进和加强企业的合同管理和风险管理工作,提高企业应对合同风险的能力,已经成为我国承包商迫切需要解决的问题。
本文首先将对合同管理与风险管理等相关理论进行综述,对我国承包商在国际工程承包合同风险管理过程中存在的问题进行分析,找出不足之处,然后对国际工程承包的合同风险进行识别,对于识别出的风险分为系统性风险和非系统性风险分别进行分析,并提出风险控制的对策,然后提出了企业合同风险管理的框架体系,对企业如何加强和改进合同管理工作进行了有益的探讨,最后用实际的案例对提出的理论进行检验。本文通过对国际工程承包合同风险管理的研究,并且提出建议,为我国企业在国际工程承包过程中如何进行合同风险管理提供参考。
In the recent years, as China's "globally-oriented" strategy is implemented and the related industrial structures are adjusted and upgraded, more and more construction enterprises began to enter the international market. In our country, more and more enterprises are engaged in the international engineering contracting and their scales are expanded. Although the current financial crisis has a large negative impact on the international engineering contracting market, because of our traditional markets are in Africa and Asia, so they are stably relatively. In 2008 China's foreign contracted projects completed turnover of 56.6 billion dollars, up 39.4% than last year; a new contract amount are 104.6 billion dollars, up 34.8%. In 2009 China's foreign contracted projects completed turnover of 77.7 billion dollars, up 37.3% than last year; a new contract amount are 126.2billion dollars, up 20.7%.
On the other hand, we must also see clearly that there are a large number of risk factors in the process of international engineering contracting. Since the international projects are generally large projects which need great investment and have a long period. So it is a very complex process. What is more is that the project site is in foreign countries and it is more vulnerable to unpredictable external factors and it is resulting in a large number of the risk. If we underestimate of these risk factors it will results in major losses to the enterprise. As an important part of project management, the contract management is linked closely with business interests, and the large international engineering contracting business is paying more and more attention to it. Strengthening the prevention and control of the contract risk is the base of improving the performance of the contract and achieve the benefits objectives. In a sense, whether it is success on the risk management of the contracts has become a key factor of the success of the projects. Therefore, how to manage and control the contract risk has become an important issue to the international engineering contracting business.
There are still many problems for the contractors of our country in the process of risk management of the contracts. For example, their risk awareness was rather weak, and they did not pay enough attention to risk management of the contracts; before contracting, they did not do research comprehensive and detailed and it was lack of detailed project management plan, They often did not completed understand of the risks identified in the contract and as a result of that there are many negative terms in the contract. In the course of performing the contract, they can not monitor the contract risk timely; they are insensitive to the new emerging risks. They can not claim by the contract timely and effective that where the changing volume and price of the project is obviously inconsistent with the contract. After the completion of the contract, they do not summarize the experience in the risk management of the contract. They do not build their own database of the risk management. So it can not give strong support to the follow-up projects. The existence of these problems would make the contractors in great risk and the final results are often that the contractors suffered significant economic losses. Therefore, how to improve and strengthen the capacity in contract management and risk management and how to improve the capacity in coping with the risk of the contract are the urgent problems for the contractors in our country.
At first, the paper will review the related theories such as the contract management and the risk management and analyze the problems of the contracts in our country in the risk management of contract and find out their defects. Then it will identify the contract risk which is divided into systematic risk and non-systemic risk and evaluated from the qualitative and quantitative. Then it proposes risk management system framework of the contract and discusses on how to conduct risk control and how to strengthen and improve the work of the contract management. At last, the paper will test the proposed theory by a case. This paper will give some advice to the contracts of our country on how to conduct risk management of the contracts by the studies on the risk management of the international contract.
引文
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[3]梁建功.浅谈合同管理存在的问题及对策[J].科技信息.2008(9)
[4]何旭明.谈加强施工合同管理[J].科技资讯.2007(6)
[5]胡筝.公路工程项目合同变更与索赔管理[J].广东建材.2009(8)
[6]张久国.论施工承包商工程合同风险管理[J].科技资讯.2008(14)
[7]葛书义,蒋圣高,高玉桂,国际总承包项目合同管理[J].石油工程建设.2005(6)
[8]戴敏.浅析施工企业合同风险防范[J].企业科技与发展.2008(18)
[9]吴江水.完美的合同：合同的基本原理及审查与修改[M].北京：北京大学出版社.2010,1-20
[10]吕文学.国际工程合同管理[M].北京：化学工业出版社.2005,2-12
[11]中华人民共和国合同法.1999
[12]张水波,何伯森FIDIC新版合同条件导读与解析[M].北京：中国建筑工业出版社.2002,1-2
[13]白明.国际工程管理[M].大连：大连理工大学出版社.2004,178-181
[14]宋宗宇,温长煌,曾文革.建设工程合同朔源及特点研究[J].重庆建筑大学学报,2003(5)
[15]周善中.对建筑施工企业合同管理问题的思考[J].沿海企业与科技.2005(9)
[16]李莲叶.建设工程合同若干问题探讨[J].经济经纬.2004(4)
[17]隋彭生.合同法要义[M].北京：中国政法大学出版社.2003,1-10
[18]生青杰.工程建设法规[M].北京：科学出版社.2004,5-23
[19]丁士昭.工业发达国家工程合同管理及风险管理[J].建筑.2001(12)
[20]汪金敏.FIDIC与NEC施工合同条件的对比分析与应用管理[M].武汉：武汉理工大学出版社.2001,4-18
[21]颜瑞禧.建筑建设工程合同体系发展趋势[J].建筑.2005(3)
[22]宋明哲.风险管理[M].台湾：中华企业管理发展中心,1984：5-7
[23]Robert N. Charette. Software Engineering Risk Analysis and Management[M]. New York: McGraw-Hill Book Company,1989
[24]R. Max Wideman. Project and Program Risk Management Project Management Institute[J], USA, 1992.
[25]Knight. Risk. Uncertainty. And Profit[M]. Boston. MA:Hart. Schaffner & Marx; Houghton Mifflin Company.1990
[26]Williams C. A. Heine R M. Risk Management Insurance[M]. New York:McGraw-Hill.1985
[27]段开龄.风险与保险理论之研讨[M].南开大学出版社.1996
[28]姜青舫,陈方正,风险度量原理[M],上海：同济大学出版社,2000
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