摘要：政府投资EPC项目通常采取固定总价的计价方式，合同价格调整困难，承包方面临的成本控制风险更高。调整概算是合同调价的前提条件，而调整概算需程序合规，并且满足特定条件。实践中，因发包人原因导致的预备费不足、变更程序不规范等问题频发，而调概又障碍重重。通过在招投标过程中细化合同价格构成，明确调概方法和程序，在履约阶段完善变更管理程序，实现风险共担，保障工程顺利实施。

关键词：政府投资；EPC项目；概算调整；应对策略

Abstract：Government-invested EPC projects typically adopt a lump-sum pricing method，making contract price adjustments challenging and exposing contractors to higher risks. Adjustment of budget estimates is a prerequisite for contract price revisions，but such adjustments require procedural compliance and must meet specific conditions. In practice，frequent issues include risks arising from employer-related factors，insufficient contingency reserves，and non-standard change procedures，while budget adjustments face significant hurdles. By refining the contract price structure during the bidding process，explicitly defining conditions that trigger budget adjustments，and improving change management procedures during contract execution，a balanced risk-sharing mechanism can be achieved to ensure smooth project implementation.

Keywords：government investment；EPC；preliminary budget adjustment；coping strategies

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建筑经济，2026（4）：61-65