索(suo)引案例：海(hai)天建設(she)集(ji)團有限公司、北海(hai)穗豐房地產開發有限責任公司建設(she)工(gong)程施(shi)工(gong)合(he)同糾紛再審(shen)審(shen)查(cha)與審(shen)判監(jian)督民(min)事(shi)裁定書（2017）最(zui)高法民(min)申4260號

裁判要旨(zhi)：1、承(cheng)發包雙方關(guan)于融資成本的(de)約定并(bing)不能改變承(cheng)包人投入資金是工程墊(dian)資款(kuan)的(de)屬(shu)性(xing)；

2、如承包人賺取利潤的(de)主要方(fang)式是獲(huo)取工(gong)程(cheng)款而非(fei)工(gong)程(cheng)墊(dian)資款的(de)利息，則投入資金(jin)應定性為工(gong)程(cheng)墊(dian)資款。

本案中(zhong)，雙(shuang)方在《建設工(gong)(gong)(gong)程(cheng)(cheng)施(shi)(shi)工(gong)(gong)(gong)合同》明確約(yue)定(ding)，海(hai)天(tian)(tian)公(gong)司以自籌方式承包施(shi)(shi)工(gong)(gong)(gong)穗(sui)豐(feng)公(gong)司開發(fa)的穗(sui)豐(feng)金灣小區，又(you)在《建設工(gong)(gong)(gong)程(cheng)(cheng)施(shi)(shi)工(gong)(gong)(gong)補充合同（二）》約(yue)定(ding)，二期工(gong)(gong)(gong)程(cheng)(cheng)由海(hai)天(tian)(tian)公(gong)司墊(dian)(dian)資(zi)施(shi)(shi)工(gong)(gong)(gong)到(dao)主體結(jie)構封(feng)頂，主體結(jie)構封(feng)頂后一個月內(nei)，穗(sui)豐(feng)公(gong)司將海(hai)天(tian)(tian)公(gong)司墊(dian)(dian)資(zi)額的全部已完工(gong)(gong)(gong)程(cheng)(cheng)造價的工(gong)(gong)(gong)程(cheng)(cheng)款付至(zhi)85%。

從雙方簽訂的(de)(de)(de)施(shi)工(gong)(gong)(gong)合同(tong)(tong)來看，海天公(gong)(gong)司(si)與穗豐公(gong)(gong)司(si)應構(gou)成(cheng)(cheng)(cheng)了(le)建(jian)設工(gong)(gong)(gong)程施(shi)工(gong)(gong)(gong)合同(tong)(tong)關(guan)系(xi)(xi)，就(jiu)海天公(gong)(gong)司(si)自籌資(zi)(zi)金投入到建(jian)設工(gong)(gong)(gong)程的(de)(de)(de)行為應當(dang)認(ren)定(ding)(ding)(ding)為墊資(zi)(zi)行為，即使(shi)雙方在(zai)之后(hou)達成(cheng)(cheng)(cheng)的(de)(de)(de)《會(hui)議(yi)紀要》中，將海天公(gong)(gong)司(si)實際(ji)投入的(de)(de)(de)9000萬元認(ren)定(ding)(ding)(ding)為融(rong)資(zi)(zi)資(zi)(zi)本，但鑒于雙方之間(jian)的(de)(de)(de)建(jian)筑工(gong)(gong)(gong)程承發包關(guan)系(xi)(xi)，海天公(gong)(gong)司(si)是通(tong)過承包施(shi)工(gong)(gong)(gong)建(jian)筑項目(mu)來獲取工(gong)(gong)(gong)程款從而賺(zhuan)取利潤，可以得(de)知(zhi)即便《會(hui)議(yi)紀要》并沒(mei)有(you)(you)明(ming)文約定(ding)(ding)(ding)成(cheng)(cheng)(cheng)墊資(zi)(zi)而是約定(ding)(ding)(ding)成(cheng)(cheng)(cheng)融(rong)資(zi)(zi)成(cheng)(cheng)(cheng)本，但本質上海天公(gong)(gong)司(si)投入的(de)(de)(de)資(zi)(zi)金應當(dang)認(ren)定(ding)(ding)(ding)為工(gong)(gong)(gong)程墊資(zi)(zi)。海天公(gong)(gong)司(si)主張(zhang)其與穗豐公(gong)(gong)司(si)之間(jian)的(de)(de)(de)約定(ding)(ding)(ding)構(gou)成(cheng)(cheng)(cheng)了(le)普通(tong)的(de)(de)(de)民(min)間(jian)借貸(dai)關(guan)系(xi)(xi)的(de)(de)(de)觀點，沒(mei)有(you)(you)事實依(yi)據，是站不住腳的(de)(de)(de)。

（一）大量墊資行為的存在導致基本建設失控

因為承包人(ren)先行墊資(zi)(zi)，建(jian)(jian)設(she)資(zi)(zi)金(jin)有了(le)(le)(le)著落，發包人(ren)減輕了(le)(le)(le)資(zi)(zi)金(jin)壓力，致(zhi)使⼀些建(jian)(jian)設(she)資(zi)(zi)金(jin)不足甚至沒有資(zi)(zi)金(jin)的建(jian)(jian)設(she)項(xiang)目胡(hu)亂上馬。從而也(ye)引(yin)(yin)發了(le)(le)(le)“經濟熱(re)”、“建(jian)(jian)筑熱(re)”的現象，然而這樣看似(si)繁榮的表現，實際上揉亂了(le)(le)(le)國家對整個建(jian)(jian)筑行業的宏觀調控，同時帶資(zi)(zi)、墊資(zi)(zi)為條件的承發包行為，也(ye)引(yin)(yin)發了(le)(le)(le)建(jian)(jian)筑市場的惡性競爭，擾亂了(le)(le)(le)建(jian)(jian)筑市場的正常秩(zhi)序。

（二）農民工(gong)工(gong)資(zi)拖欠

在(zai)(zai)建設(she)施工(gong)(gong)(gong)前(qian)期是由建設(she)施工(gong)(gong)(gong)方(fang)墊(dian)付(fu)(fu)農(nong)民(min)工(gong)(gong)(gong)勞務(wu)費，但由于墊(dian)資(zi)施工(gong)(gong)(gong)，建設(she)單位(wei)只有在(zai)(zai)達(da)到(dao)(dao)付(fu)(fu)款節點(dian)才(cai)會按比例支(zhi)付(fu)(fu)工(gong)(gong)(gong)程(cheng)款，一旦工(gong)(gong)(gong)程(cheng)款不能及時到(dao)(dao)位(wei)，就造(zao)成建設(she)施工(gong)(gong)(gong)方(fang)“兩頭為難(nan)”的(de)(de)(de)局面，這(zhe)邊(bian)建設(she)工(gong)(gong)(gong)程(cheng)項(xiang)目不能及時匯款，那邊(bian)眾多農(nong)民(min)工(gong)(gong)(gong)工(gong)(gong)(gong)資(zi)等待支(zhi)付(fu)(fu)。為了緩解資(zi)金危機，建設(she)施工(gong)(gong)(gong)單位(wei)往往會克扣(kou)、拖(tuo)(tuo)欠(qian)(qian)農(nong)民(min)工(gong)(gong)(gong)工(gong)(gong)(gong)資(zi)，直接使(shi)得(de)農(nong)民(min)工(gong)(gong)(gong)的(de)(de)(de)合法權益收到(dao)(dao)侵(qin)害，也就形成了農(nong)民(min)工(gong)(gong)(gong)“白干”“討(tao)薪難(nan)”的(de)(de)(de)局面，從而產生了負(fu)面的(de)(de)(de)社會影響。導致(zhi)拖(tuo)(tuo)欠(qian)(qian)農(nong)民(min)工(gong)(gong)(gong)工(gong)(gong)(gong)資(zi)的(de)(de)(de)原(yuan)因(yin)(yin)很多，但墊(dian)資(zi)施工(gong)(gong)(gong)、拖(tuo)(tuo)欠(qian)(qian)工(gong)(gong)(gong)程(cheng)款是不可忽略的(de)(de)(de)重要原(yuan)因(yin)(yin)。

（三）墊(dian)資墊(dian)出“豆腐渣”工程

  發包人即(ji)建(jian)設單位之所以約定建(jian)設施工企業(ye)先行墊資或甚至在招標(biao)中以此(ci)作為投標(biao)條件，是(shi)想借此(ci)來降(jiang)低資金成(cheng)本、將建(jian)設施工風險轉(zhuan)移給承(cheng)包人。

工(gong)(gong)(gong)程墊資(zi)要(yao)求建設施(shi)工(gong)(gong)(gong)企業(ye)自籌資(zi)金(jin)投(tou)入項目施(shi)工(gong)(gong)(gong)，這(zhe)就需要(yao)施(shi)工(gong)(gong)(gong)企業(ye)有足夠的資(zi)金(jin)去投(tou)入，部分企業(ye)甚至(zhi)會通(tong)過(guo)融資(zi)來進行工(gong)(gong)(gong)程建設，這(zhe)樣不僅會造(zao)成企業(ye)的經營風險，也是(shi)導致各種“豆腐渣(zha)”工(gong)(gong)(gong)程的重要(yao)因素(su)。

建(jian)(jian)設(she)施(shi)工(gong)(gong)(gong)(gong)企業(ye)在承包建(jian)(jian)設(she)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)項(xiang)目(mu)后，由于(yu)許多建(jian)(jian)設(she)單位(wei)是根據工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)進度(du)撥付工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)款，在此前(qian)提(ti)下，建(jian)(jian)設(she)施(shi)工(gong)(gong)(gong)(gong)企業(ye)為(wei)(wei)了盡快(kuai)拿到墊資(zi)款和工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)款，必(bi)然要加(jia)快(kuai)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)進度(du)，但直(zhi)接后果(guo)就是導致工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)質(zhi)量下降(jiang)。在為(wei)(wei)加(jia)快(kuai)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)進度(du)而趕工(gong)(gong)(gong)(gong)，與(yu)此同時(shi)(shi)資(zi)金緊缺的(de)部分建(jian)(jian)筑企業(ye)為(wei)(wei)確(que)保利(li)益的(de)前(qian)提(ti)下，只(zhi)能在材(cai)料上(shang)偷工(gong)(gong)(gong)(gong)減料、工(gong)(gong)(gong)(gong)序上(shang)偷工(gong)(gong)(gong)(gong)減時(shi)(shi)，甚至建(jian)(jian)筑工(gong)(gong)(gong)(gong)人的(de)一些必(bi)備安全(quan)防護(hu)措施(shi)也(ye)得不(bu)到保證(zheng)，這就為(wei)(wei)工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)質(zhi)量埋下安全(quan)隱(yin)患，保量不(bu)保質(zhi)，也(ye)就出現(xian)了諸多的(de)“豆腐渣”工(gong)(gong)(gong)(gong)程(cheng)(cheng)(cheng)(cheng)。

要(yao)避免這樣的(de)(de)承包(bao)(bao)風險，首(shou)先(xian)，從建(jian)設(she)施(shi)工(gong)(gong)企(qi)(qi)業(ye)(ye)承包(bao)(bao)建(jian)設(she)工(gong)(gong)程開始，應當選擇(ze)可靠的(de)(de)建(jian)設(she)合(he)(he)作(zuo)(zuo)單(dan)位(wei)(wei)，對建(jian)設(she)單(dan)位(wei)(wei)資(zi)(zi)信(xin)特(te)別是首(shou)次合(he)(he)作(zuo)(zuo)的(de)(de)建(jian)設(she)單(dan)位(wei)(wei)進行嚴格的(de)(de)資(zi)(zi)信(xin)調查，包(bao)(bao)括建(jian)設(she)項目的(de)(de)用地性(xing)質、真實(shi)(shi)性(xing)、抵(di)押情(qing)況(kuang)和(he)建(jian)設(she)單(dan)位(wei)(wei)的(de)(de)注冊情(qing)況(kuang)、注冊資(zi)(zi)金的(de)(de)來(lai)源以及(ji)既往經營業(ye)(ye)績、履約(yue)(yue)能力(li)(li)以及(ji)社會(hui)信(xin)譽等全方(fang)面的(de)(de)評(ping)估(gu)。其次，謹慎簽訂(ding)(ding)墊(dian)資(zi)(zi)條，引發一系列問題的(de)(de)核心原因就(jiu)是建(jian)設(she)單(dan)位(wei)(wei)不支付或者扣減工(gong)(gong)程款(kuan)(kuan)，所以，雙方(fang)在簽訂(ding)(ding)建(jian)設(she)施(shi)工(gong)(gong)合(he)(he)同(tong)時，對于墊(dian)資(zi)(zi)的(de)(de)約(yue)(yue)定(ding)，一定(ding)要(yao)慎之又慎，一是要(yao)調查發包(bao)(bao)人即建(jian)設(she)單(dan)位(wei)(wei)的(de)(de)資(zi)(zi)信(xin)，考察(cha)是否(fou)有能力(li)(li)按約(yue)(yue)支付，二是在合(he)(he)同(tong)中約(yue)(yue)定(ding)關于工(gong)(gong)程的(de)(de)工(gong)(gong)期、質量、價(jia)款(kuan)(kuan)確定(ding)方(fang)式、付款(kuan)(kuan)期限、延(yan)遲(chi)付款(kuan)(kuan)的(de)(de)法律責(ze)任等重要(yao)條款(kuan)(kuan)進行重點評(ping)審。三(san)是可以讓發包(bao)(bao)人出具履約(yue)(yue)擔保(bao)函或者其他有效(xiao)擔保(bao)。同(tong)時，正(zheng)所謂“沒(mei)有金剛鉆，勿攬瓷器(qi)活”，建(jian)設(she)施(shi)工(gong)(gong)企(qi)(qi)業(ye)(ye)一定(ding)要(yao)客觀評(ping)估(gu)自身的(de)(de)資(zi)(zi)金實(shi)(shi)力(li)(li)，能否(fou)依靠自籌(chou)完(wan)成建(jian)設(she)施(shi)工(gong)(gong)，如果沒(mei)有這樣的(de)(de)墊(dian)資(zi)(zi)實(shi)(shi)力(li)(li)，就(jiu)不應當草(cao)率(lv)的(de)(de)簽訂(ding)(ding)墊(dian)資(zi)(zi)條款(kuan)(kuan)。

在簽訂建(jian)(jian)(jian)設施工(gong)(gong)合同后，建(jian)(jian)(jian)設施工(gong)(gong)企(qi)業(ye)內部(bu)也應(ying)(ying)當(dang)采(cai)(cai)取相應(ying)(ying)措(cuo)(cuo)施，如(ru)加強墊(dian)資工(gong)(gong)程(cheng)的管(guan)理(li)工(gong)(gong)作，對墊(dian)資工(gong)(gong)程(cheng)項目(mu)進行(xing)過程(cheng)管(guan)理(li)，各部(bu)門良好(hao)配合，防止因(yin)部(bu)門分工(gong)(gong)造成(cheng)的工(gong)(gong)作脫節，按時收(shou)款、按時催款，嚴(yan)格竣工(gong)(gong)程(cheng)序，按時提(ti)出(chu)竣工(gong)(gong)結算(suan)，確保按時完(wan)成(cheng)，及(ji)時辦理(li)竣工(gong)(gong)驗收(shou)結一旦發現有(you)不良情況時，應(ying)(ying)及(ji)時上報(bao)，及(ji)時采(cai)(cai)取相應(ying)(ying)的法律措(cuo)(cuo)施并保留相應(ying)(ying)的證據。在施工(gong)(gong)工(gong)(gong)程(cheng)中，最重(zhong)要的還是建(jian)(jian)(jian)設施工(gong)(gong)企(qi)業(ye)自(zi)身注重(zhong)履約管(guan)理(li)，對工(gong)(gong)程(cheng)的進度、質量、技(ji)術、資金等進行(xing)履約管(guan)理(li)，搞好(hao)履約管(guan)理(li)是維護自(zi)身合法權益(yi)的根(gen)底和(he)前提(ti)，也有(you)利(li)于塑造誠信(xin)品牌。

在(zai)(zai)(zai)工程(cheng)竣工結算(suan)(suan)后，建設(she)(she)單(dan)位(wei)借(jie)口拒絕支付(fu)工程(cheng)款(kuan)時(shi)(shi)，可以用好(hao)優(you)(you)先受(shou)償(chang)權(quan)(quan)這(zhe)(zhe)一法(fa)(fa)定(ding)(ding)權(quan)(quan)利(li)(li)，是(shi)(shi)(shi)(shi)法(fa)(fa)律(lv)規(gui)定(ding)(ding)的(de)(de)特(te)定(ding)(ding)債(zhai)權(quan)(quan)人(ren)優(you)(you)于其他債(zhai)權(quan)(quan)人(ren)甚至優(you)(you)于物權(quan)(quan)人(ren)受(shou)償(chang)的(de)(de)權(quan)(quan)利(li)(li)。這(zhe)(zhe)是(shi)(shi)(shi)(shi)法(fa)(fa)律(lv)賦(fu)予承(cheng)(cheng)包人(ren)的(de)(de)一柄利(li)(li)器(qi)。但建設(she)(she)施(shi)(shi)工企業要(yao)依法(fa)(fa)行(xing)(xing)(xing)使(shi)該(gai)權(quan)(quan)利(li)(li)的(de)(de)前提是(shi)(shi)(shi)(shi)，在(zai)(zai)(zai)簽(qian)訂合(he)同時(shi)(shi)不能放棄(qi)優(you)(you)先受(shou)償(chang)權(quan)(quan)，這(zhe)(zhe)是(shi)(shi)(shi)(shi)保障(zhang)施(shi)(shi)工單(dan)位(wei)利(li)(li)益的(de)(de)最后一道權(quan)(quan)利(li)(li)防線。值(zhi)得注意的(de)(de)是(shi)(shi)(shi)(shi)，《最高法(fa)(fa)院關于建設(she)(she)工程(cheng)價(jia)款(kuan)優(you)(you)先受(shou)償(chang)問題的(de)(de)批復(fu)》第四(si)條規(gui)定(ding)(ding)，“建設(she)(she)工程(cheng)承(cheng)(cheng)包人(ren)行(xing)(xing)(xing)使(shi)優(you)(you)先權(quan)(quan)的(de)(de)期(qi)限(xian)為(wei)六個月，自建設(she)(she)工程(cheng)竣工之日(ri)或者建設(she)(she)工程(cheng)合(he)同約定(ding)(ding)的(de)(de)竣工之日(ri)起計算(suan)(suan)。”這(zhe)(zhe)一規(gui)定(ding)(ding)為(wei)承(cheng)(cheng)包人(ren)優(you)(you)先權(quan)(quan)的(de)(de)行(xing)(xing)(xing)使(shi)限(xian)定(ding)(ding)了一定(ding)(ding)的(de)(de)期(qi)間(jian)。該(gai)期(qi)間(jian)是(shi)(shi)(shi)(shi)法(fa)(fa)律(lv)上的(de)(de)除斥期(qi)間(jian)，是(shi)(shi)(shi)(shi)承(cheng)(cheng)包人(ren)優(you)(you)先權(quan)(quan)的(de)(de)法(fa)(fa)定(ding)(ding)存(cun)續期(qi)間(jian)，期(qi)間(jian)屆滿后，承(cheng)(cheng)包人(ren)工程(cheng)價(jia)款(kuan)的(de)(de)受(shou)償(chang)權(quan)(quan)即成為(wei)一般債(zhai)權(quan)(quan)，承(cheng)(cheng)包人(ren)的(de)(de)優(you)(you)先權(quan)(quan)便不復(fu)存(cun)在(zai)(zai)(zai)。對于建設(she)(she)施(shi)(shi)工企業而言(yan)，如果在(zai)(zai)(zai)預定(ding)(ding)期(qi)限(xian)內建設(she)(she)單(dan)位(wei)不能完成結算(suan)(suan)給付(fu)工程(cheng)款(kuan)或者有意拖延(yan)時(shi)(shi)日(ri)的(de)(de)話(hua)，應當(dang)及時(shi)(shi)采取訴訟等法(fa)(fa)律(lv)措施(shi)(shi)，防止(zhi)因超過時(shi)(shi)限(xian)而喪(sang)失優(you)(you)先受(shou)償(chang)權(quan)(quan)。

總之(zhi)，對(dui)于建設(she)施工(gong)(gong)(gong)(gong)企(qi)業(ye)(ye)來(lai)說，工(gong)(gong)(gong)(gong)程墊(dian)資(zi)也(ye)(ye)是(shi)一(yi)(yi)柄(bing)雙(shuang)刃劍，從市場競爭(zheng)的(de)(de)(de)角(jiao)度(du)來(lai)看，工(gong)(gong)(gong)(gong)程墊(dian)資(zi)可以作為建設(she)施工(gong)(gong)(gong)(gong)企(qi)業(ye)(ye)承包工(gong)(gong)(gong)(gong)程的(de)(de)(de)一(yi)(yi)種(zhong)手段(duan)，具有資(zi)金實力(li)且具有一(yi)(yi)定抵抗(kang)拖欠工(gong)(gong)(gong)(gong)程款風(feng)險(xian)的(de)(de)(de)公(gong)司(si)更具有競爭(zheng)力(li)，另一(yi)(yi)方面，工(gong)(gong)(gong)(gong)程墊(dian)資(zi)往往會帶來(lai)較大(da)的(de)(de)(de)風(feng)險(xian)，資(zi)金鏈斷裂(lie)無法繼續施工(gong)(gong)(gong)(gong)、施工(gong)(gong)(gong)(gong)單位拖欠工(gong)(gong)(gong)(gong)程款等問題也(ye)(ye)會導致公(gong)司(si)經(jing)營(ying)困難的(de)(de)(de)局面。基(ji)于對(dui)工(gong)(gong)(gong)(gong)程墊(dian)資(zi)的(de)(de)(de)理解、態度(du)和應對(dui)措施不同(tong)，不同(tong)公(gong)司(si)之(zhi)間也(ye)(ye)會有不同(tong)的(de)(de)(de)前景，只有建立一(yi)(yi)套(tao)有效抵御墊(dian)資(zi)風(feng)險(xian)的(de)(de)(de)運行機(ji)制的(de)(de)(de)企(qi)業(ye)(ye)，才能在市場競爭(zheng)中把握先(xian)機(ji)，贏得優勢。