摘要：建设项目经济评价工作中，建设期利息的计算由于受项目资本金比例要求的影响，需要多次试算才能确定。阐述建设项目投资估算对建设期利息计算的要求，推导用综合利率法计算建设期利息的理论公式，以期一次性准确计算建设期利息，切实提高计算的准确性和工作效率。最后选用实际案例，对综合利率法计算得到的总利息进行验证。

关键词：建设项目；投资估算；建设期利息；综合利率法

Abstract：In the economic evaluation of the construction projects，the calculation of the interest during the construction period is affected by the requirement of the project capital ratio，which requires several times of trial calculation. This paper expounds the requirements of the construction project investment estimation to the interest calculation in the construction period，and deduces the theoretical formula of calculating the interest in the construction period with the comprehensive interest rate method，so as to accurately calculate the interest in the construction period once and truly improve the accuracy and efficiency of the calculation. Finally，based on the case study，verifies the total interest calculated by the comprehensive interest rate method.

Keywords：construction project；investment estimation；interest during construction period；comprehensive interest rate method

参考文献

[1] 国家发展改革委，建设部.建设项目经济评价方法与参数（第三版）[M].北京：中国计划出版社，2006.

[2] 国务院.国务院关于固定资产投资项目试行资本金制度的通知（国发[1996]35号文[Z].1996.

工程经济，2018（12）：15-18