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工程量清单计价模式下施工阶段造价管理的分析本科毕业论文

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'北京科技大学本科生毕业设计(论文)本科生毕业设计(论文)题目:工程量清单计价模式下施工阶段造价管理的分析英文题目:TheanalysisofthecostmanagementinthestageOfconstructionundertheengineeringbillpricingmodel.系:远程与成人教育学院专业:土木工程班级:土木10学生:学号:指导教师:职称:指导教师:职称:-2- 北京科技大学本科生毕业设计(论文)摘  要本文主要写的是清单计价模式下施工阶段造价的管理。由于建设单位的周期长,生产要素价格变化频繁,产品固定性,单件性等特征,使得建设产品的价格复杂可变。在我国,工程实施阶段的造价管理一直是工程造价管理的重要内容。承包商通过施工生产活动完成建设工程产品的实物形态,建设工程投资的绝大部分支出花费在这个阶段。由于工程施工是一个动态系统的过程,涉及环节多、难度大、形式多样、设计、施工条件、市场价格等的变化都会直接影响工程的实际价格,加上工程实施阶段是业主和承包商工作的中心环节,也是业主和承包商工程造价管理的中心,各类造价从业人员的主要造价工作就集中也这一阶段,所以,这一阶段的工程造价管理最为复杂,是工程造价确定与控制理论和方法的重点和难点所在。 本论文通过运用科学技术原理和经济及法律手段,CAD,广联达等软件解决工程建设活动中的技术与经济、经营与管理等实际问题,只有在项目建设的各个阶段,采用科学的计价方法和切合实际的计价依据,合理确定投资估算、初步设计概算和施工图预算,才能提高投资效益。通过本次论文希望加强对CAD,广联达等软件的熟练度。加深对工程造价管理的认识,提高自身工程造价管理素质,了解国内工程造价的现状和今后的发展,为以后学习工作确定方向和目标。在工程造价方面希望改变落后观念,确立全过程管理工程造价的意识。总之,加快中国工程造价管理改革的步伐,尽快缩短与国际间的差距,剖析存在的问题,探讨科学的管理模式,为推动我国建筑工程价格管理的规范化、市场化和科学化进程,使我国建筑工程造价管理体制的改革不断深入,是本次论文的目的。当然,在研究的过程中要充分考虑到我国国情,循序渐进,不能急于求成,生搬硬套。-2- 北京科技大学本科生毕业设计(论文)关键词:清单计价;施工;工程造价;管理-2- 北京科技大学本科生毕业设计(论文)The analysis of the cost management in the stage of construction under the engineering bill pricing model.AbstractThis reportis focus on the cost management in the stage of construction under the engineering bill pricing model. According to the construction cycle is long, the production factors changes frequently, the fixity of the construction and its unique work processand so on,and that the price of the construction is variable and complex. In China, the management of the cost in the construction stage is always regarded as an important part ofproject cost management. The building contractors complete the physical form of theconstruction by the processes of construction work, and the majority of the construction investment is spent during this stage. Because of construction is a dynamic working process, that it involves many links, difficult and diversity; and the changes of the design, -2- 北京科技大学本科生毕业设计(论文)conditions of the construction and the market price etc will directly affect the project"s actual price. In addition the phase of the working process is the key link in the business between the owner and contractor, it is also the central work of the cost management, also the main cost is made on this stage. Therefore, the cost management during the construction stage is the most complex and difficult part, and it is the key point to determine the construction cost and find the control theory and method. The purpose of thisreport is helping to enhance the skills of using some useful software such as the CAD and Guanlianda etc, thus to improve the understanding of the project cost management, that to enhance the quality of the management skills. Firstly, to solve the practical problems in the construction stage, some principles of science and technology, economic and legal issues need to be considered and applied, there is several useful software tools can help, such as CAD, Guanglianda and so on which are useful to solve the technical and economic and business management problem etc. Secondly, to increase the efficiency of investment, according to the scientific methods and actual -2- 北京科技大学本科生毕业设计(论文)valuation in each phase of the construction, to set reasonable investment estimation, preliminary design estimates and the budget based on the building drawings. The report also did some research of the current situation and the future development of construction cost in China, to help to choose the direction for future study and goals. In addition, the report is hoping to change the outdated concept of the construction cost, so that let people be aware of the whole process of managing project cost.  In conclusion, the report is aiming to promote the standardization of China"s construction price management, being market-oriented and scientific for the project, and develop the innovation of the construction cost management in our country, according to speed up innovate of the construction cost management, to shorten the gap between China and the developed countries in this area, to analyze the existing problems in detail and research the scientific management mode. However, the conditions in China need to be fully considered during the process of the research, and the study need to do step by step, not too anxious or rote-2- 北京科技大学本科生毕业设计(论文)Keywords:engineering bill pricingmodel,construction,constructioncostand management-2- 北京科技大学本科生毕业设计(论文)目  录摘  要1Abstract3引言11工程造价的计价概述21.1工程计价的概念21.2工程计价的特征21.3工程计价的模式21.3.1定额计价31.3.2清单计价32建设项目施工阶段造价管理32.1建设项目施工阶段造价管理的对象和内容32.2建设项目施工阶段造价的计价依据32.3建设项目施工阶段造价相关因素的分析32.3.1合理确定标底和工程报价32.3.2科学确定承包商合同价及有效进行合同管理32.3.3变更与索赔的管理32.3.4工程竣工决算的审计32.4建设项目施工阶段造价确定与管理的基本原理52.4.1建设项目施工阶段造价确定与管理的基本原理52.4.2我国建设项目投资于造价管理的方法52.5建设项目施工阶段造价失控的原因62.6建设项目施工阶段造价管理采取的措施73.建设项目工程造价管理的改革7-2- 北京科技大学本科生毕业设计(论文)3.1工程造价管理存在的问题83.2我国工程造价管理的发展趋势93.2.1工程造价管理的国际化趋势93.2.2工程造价管理的信息化趋势103.3我国工程造价管理的改革104.工程造价管理全过程控制的必要性10结  论13参考文献14毕业设计案例3北辰家园住宅小区6#楼标准层分部分项工程量计算书3北辰家园住宅小区6#楼标准层一单元钢筋明细表3北辰家园住宅小区6#楼标准层一单元分类汇总结构明细表3北辰家园住宅小区6#楼标准层建筑工程费用汇总3北辰家园住宅小区6#楼标准层预算书3毕业设计说明书16致谢16-2- 北京科技大学本科生毕业设计(论文)引言我国建设项目的过程造价管理起步很早,从20世纪50年代开始,沿用前苏联的方法,采用计划经济管理体制和价格管理方法。控制建设项目工程造价的概预算由国家统一制订、统一批准和统一管理。政府一直用定额方式管理人工、材料、机械台班和各种取费的价格水平。20世纪50-70年代,投资全部由政府包揽的情况下,这种计价方式是可行的。但是,改革开放以后,随着经济体制改革的不断深入,出现了投资来源渠道、投资体制多元化合投资决策多层次的投资格局;原有的计价方式已经不合时宜,迫切需要对计价方法进行改革,正确计算建设项目的工程造价,使建设工程价格反映建设项目的价值,使建设项目造价成为符合价值规律的价格。随着中国在工程建设领域不断参与国际竞争,本国的市场不断开放,我国在世界经济体系中已显示出举足轻重的地位。而随着社会主义市场经济体制的不断深化和进一步完善,在工程建设领域,项目法人制、招标投标制、建设监理制和合同管理制的推行,企业自主报价,市场形成价格和建设项目工程造价管理体系正在形成。 从20世纪90年代工程建设领域提出“统一量,指导价,竞争费”的过渡性工程造价管理模式到现在工程量清单计价规范指导下的“政府宏观调控,企业自主报价,市场形成价格”管理模式的逐步形成。近些年基本建设投资成为推动我国国民经济增长的原动力,随着节约性社会的建设,节约基本建设投资就是节约社会财富,已成为每一个工程项目管理人员面前的问题。能否准确确定和有效控制工程造价,以实现项目目标,提高投资收益,节约社会资源,成为工程项目参建各方的共同目标。 应用目前工程造价的理论和方法的成果,以专业管理为背景,与具体项目的实际实施情况进行对比分析,重点针对施工阶段,对造价管理在实际工作中的应用做出探讨,试图通过数学和专业知识,分析施工阶段造价的着重点,继而为实际工作中的应用起到指导意义。寻求如何在清单计价模式下的造价,转化为具体施工的造价(预算),准确确定有效管理工程造价的途径和方法,是本论文撰写的主题。-17- 北京科技大学本科生毕业设计(论文)1程造价的计价概述1.1工程计价的概念工程造价的计价是以建设项目、单项工程、单位工程为对象,研究其在建设前期,工程实施和工程竣工的全过程中计算工程造价的理论、方法,以及工程造价的运动规律的学科。计算工程造价是工程项目建设中的一项重要的技术与经济活动,是工程管理工作中的一个独特的、相对独立的组成部分。1.2工程计价的特征建设工程造价的计价,除具有一般商品计价的共同特点外,由于建设产品本身的固定性、多样性、体积庞大、生产周期长等特征,直接导致其生产过程中存在流动性、单一性、资源消耗多、造价的时间价值突出等特点,所以工程造价的计价特点有单一性计价、分部组合计价、多次性计价、方法多样性计价和依据正确性计价。 工程计价的形式和方法有多种,且各不相同,但工程计价的基本过程和原理相同的。如果仅从工程费用计算角度分析,工程计价的顺序是:分部分项工程单价→单位工程造价→单项工程造价→建设项目总造价。而影响工程造价的主要两个因素是基本构造要素的单位价格和基本构造要素的实物工程数量,可用下列基本计算表达式表达: n 工程造价= ∑(实物工程量ⅹ单位价格)i=1式中  i=第i个基本子项;  n=工程结构分解得到的基本子项数目。 基本子项的单位价格高,工程造价就高;基本子项的实物工程数量大,工程造价也就大。1.3工程计价的模式从工程计价的模式角度考虑,有“定额计价”和“清单计价”两种模式。无论是-17- 北京科技大学本科生毕业设计(论文)那种计价模式,在确定工程造价时,都是先算工程数量,再计算工程价格。1.3.1定额计价“定额计价”模式是我国传统的计价模式,在招投标是,不论是作为招标标底,还是招标报价,其招标人和投标人都需要按国家规定的统一工程量计算工程数量,然后按建设行政主管部门颁布的预算定额计算工、料、计费,再按有关费用标准计取其他费用,汇总后得到工程造价。不难看出,其整个计价过程中的计价依据是固定的,即法定的“定额”。定额是计划经济时代的产物,在特定的历史条件下,起到了确定和衡量工程造价标准的作用,规范了建筑市场,使专业人士在确定工程价格时有所依据,有所凭借。但定额指令性过强,反应在具体表现形式上,就是施工手段消耗部分统得过死,把企业的技术装备、施工手段、管理水平等本属竞争内容的活跃因素固定化了,不利于竞争机制的发挥。1.3.2清单计价为了适应目前工程招投标竞争中有市场形成工程造价的需要,对传统计价模式进行改革势在必行。因此,在出台的《建设工程工程量清单计价规范》中强调:从2003年7月1日起“全国使用国有投资或国有投资位置的中大型建设工程应执行本规范”即在招投标活动中,必须采用工程量清单计价。“工程量清单计价”模式,是指由招标人按照国家统一规定的工程量计算规则计算工程数量,由投标人按照企业自身的实力,根据招标人提供的工程数量,自主报价的一种模式。由于“工程数量”由招标人统一提供,增大了招投标市场的透明度,为投标企业提供了一个公平合理的基础和环境,真正体现了建设工程交易市场的公平、公正。“工程价格”由投标人自主报价,即定额不再作为计价的唯一依据,政府不再作任何参与,而是由企业根据自身技术专长、材料采购渠道和管理水平等,制定企业自己的报价定额,自主报价。两种计价模式既有区别,同时又有联系。其联系在于都是先有实体工程数量,再确定工程价格,且实体项目的划分基本相同,另外,两种计价模式虽不同,但费用项目的组成内容是相同的。2建设项目施工阶段造价的管理在我国,工程实施阶段的造价管理一直是工程造价管理的重要内容。承包商通过施工生产活动完成建设工程产品的实物形态,建设工程投资的绝大部分支出花费在这个阶段。由于工程施工是一个动态系统的过程,涉及环节多、难度大、形式多样,设-17- 北京科技大学本科生毕业设计(论文)计,施工条件、市场价格等的变化都会直接影响工程的实际价格,加上工程实施阶段是业主和承包商工作的中心环节,也是业主和承包商工程造价管理的中心,各类造价从业人员的主要造价工作就集中也这一阶段,所以,这一阶段的工程造价管理最为复杂,是工程造价确定与控制理论和方法的重点和难点所在。2.1建设项目施工阶段造价管理的对象和内容工程造价管理的对象分主体和客体。主体是业主或投资人(建设单位)、承包商(设计单位、施工企业)或供应商以及监理、咨询等机构及其工作人员;客体是工程建设项目。建设项目施工阶段造价管理的内容包括:依据工程承包合同和工程施工过程中出现的实际情况,正确计算索赔费用及工程变更价款,不断对已完施工进行价格调整,及时办理工程结算,工程完工以后再对合同价格进行最后的调整,形成最终的竣工工程结算交易价格,即最终的建筑产品交易价格,从而完成产品的销售。-17- 北京科技大学本科生毕业设计(论文)3五矿发展股份有限公司盈利能力分析反映上市公司盈利能力的财务指标有很多,本文重点选取了总资产报酬率、每股收益、股利支付率和市盈率四个财务指标。首先是对盈利能力财务指标的年度纵向比较分析,旨在从中看出五矿发展股份有限公司盈利能力的变化趋势。另外,本文还选取了同行业三家企业的数据资料与五矿发展的财务指标等数据进行比较,从而全面认识五矿发展股份有限公司。3.1总资产报酬率分析总资产报酬率表示企业全部资产获取收益的水平,全面反映了企业的获利能力和投入产出状况。通过该指标的深入分析,可以增强各方面对企业资产经营的关注,促进企业提高单位资产的收益水平。总资产报酬率高,说明企业资产的运用效率好,也意味着企业的资产盈利能力强,所以,这个比率越高越好。3.1.1总资产报酬率纵向比较分析根据对五矿发展股份有限公司年度财务报告中相关数据进行的计算所得的结果,得到五矿发展股份有限公司2009-2011年三年的资产报酬率,具体见表3-1和图3-1。表3-1五矿发展股份有限公司总资产报酬率表单位:元年份200920102011利润总额.83.87.51利息支出.05-.61.29平均总资产.16.77.79总资产报酬率(%)1.380.751.90-17- 北京科技大学本科生毕业设计(论文)通过表3-1和图3-1可以看出,2009-2011年五矿发展股份有限公司总资产报酬率呈现出“V”字形,但还是保持增长态势的。2010年的利润总额是三年里最少的,究其原因是2010年投资收益低于2009年,而导致此现象的原因为没有发生可供出售金融资产处置收益。2009年五矿发展因产品价格下跌,出口低迷,冶炼开工不足等因素,造成业绩大幅下滑,于是投资收益成为了其盈利的主要来源,五矿发展通过在股市上的减持,取得了减持收益。而在2011年五矿发展同样是通过出售股权使得其投资收益大幅上涨,以致2011年的利润总额达到了.51元,比前两年之和还多。2011年投资收益方面的大幅增加主要原因在于出售宁波联合集团股份有限公司股票所获取的12173.78万元可供出售金融资产处置收益,以及转让持有的五矿矿业有限公司100%的股权、五矿工程技术有限责任公司100%的股权、大同同煤五矿高山精煤有限公司45%的股权及北京京煤南方商贸有限责任公司10%的股权取得的33860.76万元长期股权投资处置收益。3.1.2总资产报酬率同行业横向比较分析根据中化国际、广东明珠、中成股份三家公司所提供的财务数据,算出其总资产报酬率与五矿发展股份有限公司进行比较,见表3-2。表3-22011年同行业公司总资产报酬率横向比较分析单位:元财务指标平均总资产利润总额利息支出总资产报酬率(%)差异五矿发展.79.51.291.901中化国际.10.29.385.082.6737广东明珠.29.48-.7411.936.2789-17- 北京科技大学本科生毕业设计(论文)中成股份.91-.15-.17-1.39-0.7316通过表3-2,单从总资产报酬率来看,五矿发展的盈利能力相对于另外三家同行业公司处在中等水平。中化国际的利润总额高于五矿发展而资产总额少于五矿发展,因此其总资产报酬率要高过五矿267.37%。广东明珠的总资产报酬率虽然高于其他三家企业,但总资产与利润总额同五矿发展与中化国际不在同一水平,因此并不能说明是五矿发展总资产报酬率的6倍的广东明珠有多好的盈利能力。由此可以看出,总资产报酬率固然是衡量企业盈利能力的关键,但绝不能只把注意力集中在一个数字上,如果没有综合的分析,很难看出数字背后的意义。3.2每股收益分析每股收益是指每股发行在外的普通股所能分摊到的净收益额。每股收益通常被用来反映企业的经营成果,是评价企业盈利能力的重要指标之一。3.2.1每股收益纵向比较分析通过公司年报的利润表数据,计算出五矿发展股份有限公司2009-2011三年的每股收益,具体见表3-3。表3-3五矿发展股份有限公司每股收益表单位:元年份200920102011每股收益0.250.360.50净利润.66.95.28将数值转换成图形,从而可以通过图形更加直观地观察公司整体的走势,五矿发展股份有限公司净利润以及每股收益趋势图见图3-2和图3-3。-17- 北京科技大学本科生毕业设计(论文)从2009-2011这三年来看,五矿发展股份有限公司的每股收益是呈逐年上涨趋势的,而且上涨的幅度连续两年超过了35%。究其原因,每股收益的逐年上涨主要受益于营业收入的大幅增加和销售费用的减少,具体见表3-4。表3-4五矿发展股份有限公司销售费用及营业收入变动情况表单位:万元年份200920102011销售费用50486.3373307.0852996.88营业收入.26.06.19从表3-4中可以看出,2011年公司主营业务收入增幅较大,与2009年相比增幅达到了71.84%,其原因是当期业务量增长所致;2011年销售费用52996.88万元较2010年同期减少了27.71%的原因主要是2011年运输费、装卸费、仓储保管费等更多地利用公司内部资源以及客户承担所致。综合以上变动,导致2011年净利润较2010年的涨幅达到2.6倍,这也是每股收益稳固增长的基础。3.2.2每股收益同行业横向比较分析为了了解五矿发展股份有限公司的每股收益能力在同行业中的水平,选取了中化国际、广东明珠、中成股份与之进行比较,具体见表3-5。表3-52011年同行业公司每股收益横向比较分析指标每股收益(元)差异五矿发展0.50171中化国际0.54001.0763广东明珠0.54001.0763-17- 北京科技大学本科生毕业设计(论文)中成股份-0.037-0.0737由表3-5可以看出,五矿发展的每股收益指标与本文选取的同行业三家公司的水平相近,相差无几,处在较为正常的水平。3.3股利支付率分析股利支付率也称股利发放率,是普通股股利与每股收益的比值,反映了企业的股利分配政策和股利支付能力。3.3.1股利支付率纵向比较分析根据五矿发展股份有限公司年报数据,计算出其近三年股利支付率情况如表3-6中所示。表3-6五矿发展股份有限公司股利支付率表单位:元年份200920102011股利支付率(%)12827.7830每股股利0.320.10.15如图3-4所示,显然五矿发展股份有限公司的股利支付率处在一个较低的水平,2010年下降幅度达到了78.3%,尽管2011年相较2010年来说有8%的小幅上涨,但根据趋势图可以看出仍有下降趋势,但是股利支付率低并不代表公司的盈利能力一定差,因为该分配比例低也说明公司需要更多的资金进行再投入。而公司在2009年的股利支付率超过了100%,造成这一现象的原因是公司之前留有较多的留存利润,因而进行了这种高额的分红。-17- 北京科技大学本科生毕业设计(论文)3.3.2股利支付率同行业横向比较分析为了了解五矿发展股份有限公司股利支付率在同行业中的地位,通过对同行业三家公司财务年报的解读,计算出其股利支付率,并与五矿发展进行比较,具体见表3-7。表3-72011年同行业公司股利支付率横向比较分析指标股利支付率(%)差异五矿发展29.901中化国际27.780.9259广东明珠5.560.1852中成股份-54.05-1.8018如表3-7所示,五矿发展与中化国际的股利支付率在同行业中处于较好水平。而中成股份由于每股收益为负导致股利支付率为负,每股收益为负说明净利润定为负,也就是说中成股份在当期亏损。根据股利支付率情况来看,与文中另外三家同行业公司相比,五矿发展盈利能力较强。3.4市盈率分析市盈率是反映普通股的市场价格与当期每股收益之间的关系的指标。该指标在一个企业内的数值能够表明企业盈利能力的稳定性,可在一定程度上反映企业管理部门的经营能力和企业盈利能力及潜在的成长能力。3.4.1市盈率纵向比较分析通过对股价以及每股收益的计算,得出五矿发展股份有限公司2009-2011三年的市盈率,计算结果见表3-8,并对每股市价以及市盈率的变化趋势作图研究,见图3-5。表3-8五矿发展股份有限公司市盈率表单位:元年份200920102011市盈率77.6890.8343.82每股市价19.4232.7021.91每股收益0.250.360.50-17- 北京科技大学本科生毕业设计(论文)从表3-8和图3-5来看,五矿发展的市盈率在2010年达到了峰值90.83,然而在2011年有明显的下滑,幅度约为52%。主要原因归咎于股价跌落了近11元,约33%。而导致股价猛跌的原因更多的在于市场的骤变,2011年各种要素成本不断上升,企业经营压力持续增加,国内原材料价格上涨,劳动力成本不断上升,同时,国内资源环境压力增大,资源性产品价格改革更为迫切,这也间接推高了原材料的价格,再加之国际市场竞争激烈,企业面临竞争压力上升。以上种种原因综合导致了我国进出口贸易行业股价低迷。五矿发展主营为矿石贸易,这也解释了为何在2011年五矿发展的市盈率会有如此跌幅,受市场环境牵连是主要原因。3.4.2市盈率同行业横向比较分析为了更好地了解五矿发展,了解整个矿石进出口行业的水平,通过同行业公司的财务数据,计算出各个公司的市盈率,通过表3-9中的比较,进一步了解五矿发展在行业中的地位。表3-92011年同行业企业市盈率横向比较分析单位:元每股市价每股收益市盈率差异五矿发展21.910.5043.821中化国际6.390.5411.830.27广东明珠6.500.5412.040.27中成股份8.60-0.04-215.00-4.91-17- 北京科技大学本科生毕业设计(论文)从表表3-9中可以发现,五矿的股价在选取的同行业三家公司中处于相当高的水平,市盈率也名列前茅,即使在进出口贸易行业整体较为低迷的背景下,亦能保持良好的盈利能力。-17- 北京科技大学本科生毕业设计(论文)结  论从总资产报酬率、每股收益、股利支付率、市盈率四个指标来看,五矿发展的盈利能力在2011年有一定的降低,但是从整体上看,这种下降还是处在一个可接受的范围内的。从市盈率可以看出,五矿发展在2011年盈利能力方面承受了不小的压力,而这种压力来自于整个进出口贸易行业。从横向来看,即使行情并不乐观,但五矿发展在行业中还是有较明显的优势,盈利能力明显强于另外三家公司。从股利支付率可以看出,五矿发展的盈利能力近几年一直处在比较平稳的水平。与文中选取的同行业三家公司比较可以看出,五矿发展的股利支付率体现出了五矿发展良好的盈利能力。总体来说,五矿发展股份有限公司在近几年的发展中还是保持着比较平稳的发展,较本文所选取的三家同行业公司相比保持着良好的盈利能力并处于中上游。-17- 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北京科技大学本科生毕业设计(论文)致谢光阴似箭,五年的大学生活即将结束。在经历繁琐工作的同时,我深深体会到了聆听老师讲授和写作论文时的那份宁静与思考。回首五年的求学历程,对那些引导我、帮助我、激励我的人,我心中充满了感激。首先要感谢指导老师曲云翚老师,论文从选题到写作定稿,倾注了曲老师大量的心血。她作为老师,点拨迷津,让人如沐春风。感谢曲老师对此篇论文提出的宝贵意见,使论文的各方面都有了很大的改进。能认识曲老师,我为自己感到庆幸。在此谨向曲老师表示我最诚挚的敬意和感谢!同时,我要感谢母校北京科技大学,给了我一个宽阔的学习平台,让我不断吸取新知,充实自己。还要感谢一直关心、支持我的同学和朋友们!感谢你们的鼓励和帮助,感谢08级会计学的全体同学。五年来,我们共同进步,感谢你们给予我的所有关心和帮助。同窗之谊,我将终生难忘!需要特别感谢的是我的父母、兄长。他们无怨无悔的付出我无以为报,他们是我一生求学和工作中的坚强后盾,在我面临人生选择的迷茫之际,为我排忧解难,他们对我无私的爱与照顾是我不断前进的动力。在这里,再次向所有曾经关心和帮助过我的老师、同学和朋友,家人致以诚挚的谢意。内部资料,请勿外传!9JWKffwvG#tYM*Jg&6a*CZ7H$dq8KqqfHVZFedswSyXTy#&QA9wkxFyeQ^!djs#XuyUP2kNXpRWXmA&UE9aQ@Gn8xp$R#͑Gx^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5ux^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmUE9aQ@Gn8xp$R#͑Gx^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5ux^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z8vG#tYM*Jg&6a*CZ7H$dq8KqqfHVZFedswSyXTy#&QA9wkxFyeQ^!djs#XuyUP2kNXpRWXmA&UE9aQ@Gn8xp$R#͑Gx^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^G89AmUE9aQ@Gn8xp$R#͑Gx^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5ux^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z8vG#tYM*Jg&6a*CZ7H$dq8KqqfHVZFedswSyXTy#&QA9wkxFyeQ^!djs#XuyUP2kNXpRWXmA&UE9aQ@Gn8xp$R#͑Gx^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5ux^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmUE9aQ@Gn8xp$R#͑Gx^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5ux^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNuGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5ux^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$U*3tnGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89Amv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5ux^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$U*3tnGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz84!z89Amv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5ux^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$U*3tnGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$UE9wEwZ#Qc@UE%&qYp@Eh5pDx2zVkum&gTXRm6X4NGpP$vSTT#&ksv*3tnGK8!z89AmYWv*3tnGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^$U*3tnGK8!z89AmYWpazadNu##KN&MuWFA5uxY7JnD6YWRrWwc^vR9CpbK!zn%Mz849Gx^Gjqv^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