摘要
境内外EPC工程中承包商的合作模式选择通常有联合体和联营体。从法律特征、表现形式、内部分工、责任划分、管理模式、财务及税务模式等方面比较两种模式的异同。其中,分工是否有明确界限、是否体现共赢共亏是两种模式的核心区别。
The Consortium and Joint Venture always played important roles in the cooperating mode dunng domestic and overseas EPC projects. This paper analyzes the similarities and differenees between Consortium and Joint Ven ture in Legal Features, the Presentation Forms, Interior Work Limit, the Division of Obligation, Project Management, Financial and Taxation Mode etc. It is the ＂Joint Win, Together Lose＂ are the concluded that Interior Work Limit and the Division of Obligation as well as main distinguish between both modes.
出处
《建筑经济》
北大核心
2013年第12期69-72,共4页
Construction Economy
关键词
EPC总承包
联合体
联营体
比较研究
EPC general-contract
Consortium
Joint Venture
comparative research
