中英文翻译

Project bidding prices and price control mechanism

Abstract: The works of construction products and other goods and services subject to the same impact on the law of value, so in the 21st century, especially after the accession to wto, project bidding price formation mechanism is the main characteristics of the market price of the project is divided in a unified, uniform measurement unit, unified in terms of engineering and consumption of fixed rules on the basis of the implementation of market, competition fees. Bidding the project in particular because of the international bidding for the project are a great deal of risk, so prices at the bidding decision-making process of construction and engineering of our bidding price must be effective control, The first to be carried out not only the financial decision-making, corporate contractors in accordance with the different ways, according to market conditions, its technology, economic strength, through the financial decision-making self-quotation. Second, it is necessary to exercise effective control, both the project bidding price by the form of the contract price is fixed.By design, material procurement, construction management on the implementation of bidding for the effective control of prices.

Keywords: project bidding prices and price control mechanism

1, the preamble of the production

marketing of enterprise products are a business, engineering construction activity is also a business, people are invested, financial, and material, the product can be output are railways, bridges, highways, civil, or a device, such as industrial production. Construction is not a simple process inputs and outputs, which relate to the market problem, the user questions, the issue of effectiveness and so on. Project involves the construction design, materials procurement and construction of three aspects, and design and construction projects are in the process of two different stages and two major independent and other commodity production, respectively, as necessary to carry out cost control and access must profits. Therefore, in project bidding, the project cost calculation and control are particularly important. High quotation of course laid the

foundation for a profit, but in view of the current domestic construction market competition has become white-hot, high prices can not win.Especially after China's accession to the wto, overseas project contracting companies to enter China's market, and our engineering contracting business to compete, and our country's engineering contracting companies also want to work abroad on construction and development market. Therefore, we want to sum up the past domestic and international contracted projects of construction management experience and lessons, and fully understand the project bidding price formation mechanism in the characteristics and operation rules, and effective project cost control, better use of resources, both to open up the market , improve the economic efficiency of enterprises.

2, project bidding price formation mechanism。Construction project cost, generally refers to the cost of a particular project (referring to the expected cost or actual cost) of the total cost. It is a dynamic investment. Its exercise by the law of value, currency and commodity circulation of the laws of the dominant law of supply and demand.

Contracted projects in the calculation of the Tender Offer to use our decision-making theory, accounting, economics theory quotation evaluation strategy, the Administration on from, the technical and business on a comprehensive identification, compared the use of scientific methodology and practical pricing based on project cost reasonable so that it won the bid quotation.

⑴ The current project cost pricing based on the characteristics of Not meet the conditions of market economy, international and domestic contract under the tender offer job. China's construction enterprises rarely have their own fixed construction budget, which projects to the international contractor the tender offer must work more difficult.Our country because of the current project cost management system are planned economy mode at the set up, to the neglect of the economic status of an independent enterprise, the State directly involved in management activities, formulate and control constitute a direct project cost of a variety of factors, such as ex-factory price of the equipment and materials procurement storage, transport, miscellaneous fees, wages, indirect costs, such as management fees and taxes.Although in recent years, various types of engineering consulting companies have

emerged, construction projects competitive bidding, project management system, but at pricing based on project cost, the fixed, remain the standard admission fee by the Government to develop, manage, and as a statutory price. Therefore, in project cost management, light decision-making, re-implemented, light economy, emphasis on technical change in the situation difficult.

⑵．Under market economy conditions bidding the project in accordance with the characteristics of pricing in the market economy,

be able to timely and accurate market prices to capture information project owners and contractors are to maintain a competitive advantage, control costs and to obtain the key to profitability is the project bidding Price calculation and an important basis for settlement.Price should be gradually liberalized by the fixed pricing method to transition to the market by transition, with the international market. Enterprises according to their skill level personnel, equipment, management capabilities, qualifications, experience and credibility of the development of social enterprises scale their own standards and access charges.

Therefore, we would also like to increase the existing cost based pricing reform projects in the uniform division of the units of measurement unity, unity in terms of work and consumption of fixed rules on the basis of the commodity economy to follow the rules set up to market price Lord of the price mechanism. That is, volume and price to implement the separation of the property to change the fixed price, fixed no longer part of the legal acts, but the amount should be unified, to the country under the guidance of the relevant professional associations, consulting firms or the development of engineering calculation and consumption of fixed rules, to promote fair competition in the market to maintain a balanced development of social productive forces.A specific project at the tender offer when calculating the change in accordance with market supply and demand, government and community advisory body to provide information and the cost price index, quality, and contracting methods, contract period, factors such as the purchase price payment, in accordance with international practices, norms and practices of a flexible self-quotation.

3, engineering, bidding the price of effective control

Bidding for the project is very risky for the contractor, the decision to respond to tender documents, preparation of tender documents gave rise to the risk of beginning. At the tender price risk from time to time, prices of non-successful, do not throw items off of the successful bidder, once the successful bidder may have the risk of loss.In the construction process works there is always risk factors, there is the risk of market price changes, design risk, the risk of material procurement, construction risk management and so on, until the completion of the project, qualified acceptance, project, quality guarantee full recovery, personnel, construction machinery base security to withdraw or transfer to another project site, the risk of the project before finally disappearing. Therefore the works will not be bidding to do a good job of risk control, and project bidding prices, it is particularly important to effective control.

⑴Financial decision-making carried out

Financial decision-making is the production and management and financial management of an important part are from a financial point of business decision-making program on the evaluation and selection. Tender in the international prices in order to work there is profit to be successful and have to adapt to market economy accompanied by the financial mechanism.

Its main mission is to provide dynamic information of enterprise fund, paying close attention to changes in the market, a forward-prediction analysis, the Tender Offer for businesses to provide basis for decision making. Traditional accounting billing management style after the pattern of thought, making the current budget system will have been contracted projects of great importance to the installation of building cost management, while ignoring the cost of the entire project management, do not attach importance to the overall effectiveness of the optimization of modern management can not prediction that the first thought, after thought and methods of control into the system.

After the accounting-based budget management system will not prevent and solve decision-making and the design phase, resulting in a waste and fishing projects, it can not prevent and resolve equipment and materials in the custody of the price of procurement issues, the quality of questions and issues such as inventory. Overview of budget management can not be fixed, both B to the fixed work-based, mutual communication,

understanding and left at a loss on the standard scale, superior management, the audit department and arbitral bodies are fixed as the standards of evaluation, This is a static control of the investment. Bidding prices and budget management over different bidding prices to be considered prior to the corporate internal and external environmental factors, taking into account labor, materials, factors such as changes in prices. To learn more about the geographical conditions and the project scope of work, it is necessary to know the whole process of running the project, project organization, quality management, resource management, contract management. Depreciation study, technical measures, temporary facilities, amortization, risk analysis.

But also with the adoption of the implementation plan, standards, selection of construction machinery, engineering, etc. to pay the purchase price of the combination of analysis of the tender price, to make the financial decision-making, which is a micro-management. Therefore, we should "control" based on the advance in the tender offer is necessary to take the initiative to adopt the financial decision-making, so that a combination of technical and economic control of project cost to ensure the successful and profitable.

⑵According to the actual situation favorable contract price using the form

Therefore, in a market economy, project bidding is not just a pricing problem, but to design documents, the terms of the contract, text management and bidding are combined. Price not want quasi-balance, but also reported that there is a reasonable price competitive tenders. After the end of the project bidding, the price of formed through the form of the contract price is fixed. Contract management through the implementation of bidding for the effective control of prices.Economic contracts between legal persons are to achieve the economic goals must clear the rights and obligations of mutual agreement. Signed a contract business is not just an economic activity, but also a legal act, is to use legal means and a combination of economic instruments to manage the economy as a measure.For larger multi-year projects or incomplete design documents, engineering, traffic engineering can not be fixed, unit price contracts can be used. Price trends for Change is not clear, should not die a package of projects, can be in accordance with international practice, the die has been package, package has not. We can also set forth

in the contract prices and adjust the scope of price adjustment formula, and so on in order to reduce the risk.Contract price and payment terms of the economy are one of the core provisions of the contract, the contract negotiations, signing, implementation, management in an important position. So bidding for the contract price set, the weight can change over the past progress and quality control, cost control in light of the idea. For the year started, when the completion of the engineering, design departments, construction companies, material supply department in accordance with their respective contractors, use of fixed price lump sum contract price of a packet die from start to finish.

⑶Designed to implement limit

For a project, investment in its construction phase involves the design, material procurement and construction management of three areas. The quality of investment projects, the level of project cost, play a decisive role is to design. Engineering design stage is the formation of the first phase of the project price, at this stage investment opportunities to save many, the amount of large, small price to pay.The quality of the project construction period, the project features, project life and project return on investment at the design stage and so to the cost of technology and investment form. Budget management over the current emphasis is often placed on the construction phase of the construction cost management, while ignoring the design stage and material cost of the procurement phase of management, a budget ultra-budget, ultra-budget settlement is inevitable phenomenon.In the project bidding system, the characteristics of engineering design work are technical decisions of economic, technical economic constraints, thus enabling us to do a good job in project bidding price limits effective control must be designed not only to achieve the design of the scale, design standards, design depth, engineering quantity and amount of investment and other aspects of effective control.

⑷ improve material procurement management system, step by step with the market.

Building at the installation, the materials about the project costs Jian'an around 70%. At the installation, the equipment also account for a large proportion. Therefore affect the bidding price is another factor material procurement management system. To really make the market price

mechanism for the formation of the effective operation, it is necessary to have the materials suited to the procurement management system.

At present our project cost management, time-consuming in the calculation of the main materials commonly used are based on the preparation of the local Construction of the "xxx Materials in the budget area Price xxxx", and the actual supply price and the price of the price of this bad, at settlement. This procurement channels beyond the control of management, procurement prices, the cost should not be controlled in advance, so that beyond the control of project investment, project clearing price is often more than the budget estimate bidding price or the contract price.Economic conditions in the market, whether the owners or contractors material procurement, or quotation in the tender should be stipulated in the contract variety, quantity, quality, price limits the scope of the implementation of procurement, efforts to reduce the equipment and materials costs. For instance, the implementation rate of procurement management, it is necessary to shop around, the purchase price can not be higher than the budget price, cost price; the other would also like to set up and perfect the internal procurement audit system, the implementation of the decision-making power, the implementation of the right to examine the right of separation of powers, and so on, in order to effectively control the project cost.

⑸ Claim works bidding price controls are another important job

Project bidding price controls are another feature of the project claims management. Claim contracts are legal and legitimate right to give, we should establish a sense of Claim, Claim importance, good claims, set up a sound mechanism for claims management.Contractor should give full play to the initiative, not wait until the loss of another way to think, but to claim as an important way to improve economic efficiency, in the case before they happen to consider measures to be taken at the time of going ahead, and actively take the initiative to study use and ways to control risk. Statute of limitations in the claim, the Claim in accordance with the procedures, according to reliable evidence, the reasons put forward claims and claim the contents of documents for the claim is reported.

To sum up, economic conditions in the market, bidding the project is a systematic project, involving every aspect of the price formation

mechanism has the inherent characteristics and operation rules, so we want according to their characteristics and operation rules, and seriously prepare Price bidding for engineering calculation and control, enhance competitiveness, it is necessary to ensure the successful, but also to ensure that economic benefits must be able to obtain.

工程招投标价格形成机制及价格控制

摘要：工程建设产品和其它的商品、服务一样受到价值规律的影响，因此在21世纪特别是加入 WTO以后，工程招投标价格形成机制的主要特点就是市场形成价格，既在统一项目划分、统一计量单位、统一工程量计算规则和消耗定额的基础上，实行市场价，竞争费。由于招投标工程特别是国际招投标工程风险性很大，所以在招投标价格计算决策和工程建设过程中我们都要对招投标价格进行有效的控制，既第一要开展财务决策，企业依照不同的承包方式，根据市场竞争状况，自身的技术、经济实力，通过财务决策自主报价。第二、要实行有效控制，既工程招投标价格要通过合同价格的形式固定下来。通过对设计、物资采购、施工管理实现对招投标价格的有效控制。

主题词：工程招投标价格机制；价格控制

１、前言

企业的生产和销售产品的活动是一种经营活动，工程建设也是一种经营活动，投入的是人、财、物，产出的产品可以是铁路，桥梁，公路，民用建筑，或是一个工业生产装置等。工程建设过程不是简单的投入和产出，它涉及到市场问题，用户问题，效益问题等等。工程建设涉及到设计、物资采购和施工三个方面，而设计和施工是工程建设过程中的两个不同的阶段和两个独立的专业，和其它的商品生产一样需要分别进行成本控制并获取一定的利润。因此在工程招投标中，工程造价的计算和控制显得尤其重要。报价高固然为盈利奠定了基础，但是鉴于当前国内工程建设市场竞争已趋白热化，高价夺标已不可能。特别是我国加入wto以后，外国的工程承包企业要进入我国市场，和我国的工程承包企业展开竞争，另外我国的工程承包企业也同样要到国外的工程建设市场上谋求发展。因此我们要总结过去国际国内承包工程建设经营管理的经验和教训，充分了解工程招投标中价格形成机制的特点和运行规律，对工程造价进行有效的控制，利用好两种资源，开拓两个市场，提高企业经济效益。

２、工程招投标价格形成机制

建设工程造价，一般是指进行某项工程所花费（指预期花费或实际花费）的全部费用。它是一种动态投资。它的运动受价值规律、货币流通规律和商品供求规律的支配。因此在承包工程投标报价计算中我们要运用决策理论、会计学、经济学等理论评定报价策略，经过从行政上、技术上和商务上进行全面鉴别、比较以后采用科学的计算方法和切合实际的计价依据，合理确定工程造价，使其报价中标。

⑴我国现行工程造价计价依据的特点

由于我国现行的工程造价管理制度是在计划经济模式下建立的，忽视了企业独立的经济地位，国家直接参与管理活动，直接制定和控制构成工程造价的各

种因素，如设备材料出厂价、采购保管费、运杂费、工资、间接费、管理费和税金等。不适应市场经济条件下的国际国内承包工程的投标报价工作。我国施工企业也很少有自己的施工预算定额，这给国际承包工程投标报价工作带来了一定的难度。虽然近几年各类工程咨询公司纷纷出现，建设项目实行招投标竞争、项目管理制度，但是在工程造价计价依据方面，定额、取费标准仍然由政府制定、管理并作为法定价格。因此在工程造价管理中，轻决策、重实施，轻经济、重技术的现象难于改变。

⑵市场经济条件下招投标工程计价依据的特点

在市场经济条件下，能够及时、准确地捕捉工程建设市场价格信息是业主和承包商保持竞争优势、控制成本和取得盈利的关键，是工程招投标价格计算和结算的重要依据。因此我们还要加大现行的工程造价计价依据的改革力度，在统一工程项目划分、统一计量单位、统一工程量计算规则和消耗定额的基础上，遵循商品经济的规律，建立以市场形成价格为主的价格机制。即实行量价分离，改变计价定额的属性，定额不再作为政府的法定行为，但是量要统一，要在国家的指导下，由有关的咨询公司或专业协会制定工程量计算规则和消耗定额，促进市场公平竞争，保持社会生产力平衡发展。价要逐步放开，先由定额法定价向指导价过渡，再由指导价向市场价过渡，与国际市场接轨。企业可以根据自身公司人员技术水平、装备水平、管理能力、资质、经验和社会信誉制定企业自己的定额与取费标准。在具体某一项工程的投标报价计算时再根据市场供求变化、政府和社会咨询机构提供的价格信息和造价指数、工程质量、承包方式、合同工期、价款支付方式等因素，按照国际惯例、规范和做法灵活自主报价。

(3)工程招投标价格的计算

工程招投标价格的表现形式是标底。标底的计算主要有三种：施工图设计阶段，以预算定额为基础；初步设计或扩大初步设计阶段以概算定额为基础；另一种就是综合单价法。我们知道许多工程是在初步设计或扩大初步设计阶段就开始招标，因此用概算定额为基础编制标底可以在一定程度上避免漏项或重复计算的差错，保证计算结果的准确性，但使用的概算定额必须准确、有效。为了适应招投标的需要，目前各工程咨询公司、专业协会可以在政府主管部门的指导下，在2000年国家全统定额及各省建委编制的建筑工程定额，房屋修缮、装修定额，市政定额的基础上将某些子目合并归于主要的子目中，编制概算定额。这样可以大大简化标底的编制工作量，节省时间。各企业也可以在概算定额的基础上进行费用合并，取消取费类别，变为竞争性费率。既将间接费、管理费、利润等企业竞争性费用及国家法定的税金费率等所有费用均列入每一项单价中，不另外单独计算，也既综合单价法。这样再结合企业积累的工程资料库，根据市场供求变化、政府和社会咨询机构提供的价格信息和造价指数等因素，可以进一步缩短标底的编制时间，达到更高的准确度，为利用计算机快速报价创造必要的条件。今后企业类别在企业的资质中体现，主要用于衡量企业可以承担的相应工程类别。为了提高工程招投标价格的竞争力，在编制施工组织设计时要体现先进的劳动生产

率，要努力降低工程施工的间接时间，空闲、浪费时间，减少和消除设计变更、施工错误导致的返工时间。另外要避免施工机械的无效闲置，减少临时设施的占地面积，减少库存，提高资金的利用率，等等。

3、工程招投标价格的有效控制

招投标工程对于承包商来说风险很大，从决定响应招标文件，编制投标文件开始风险就产生了。在投标价格计算时有风险，价格高了不中标，丢项落项也不中标，一旦中标就可能有亏损的风险。在工程建设过程中也始终存在着风险因素，有市场价格变化风险、设计风险、物资采购风险、施工管理风险等等，直至工程竣工验收合格，工程款、质量保证金如数收回，人员、施工机械安全撤回基地或转移到另一个工程现场，这个工程的风险才最终消失。因此招投标工程必须做好风险控制，而工程招投标价格的有效控制显得尤为重要。

⑴开展财务决策

财务决策是企业的生产经营和财务管理的一个重要组成部分，是从财务角度对企业经营决策方案的评价和选择。在国际工程投标价格计算中，要想工程中标并有赢利必须有以适应市场经济体制的财务机制相伴随。它的主要任务就是提供企业资金动态信息，密切关注市场变化，作出前瞻性预测分析，为企业投标报价提供决策依据。

传统的会计计帐式事后管理思想模式，使得现行的概预算制度一直只是重视承包工程的建筑安装工程费用管理，而忽视整个项目的造价管理，不重视总体效果的最优化，没能把现代化管理思想即先预测、后控制的思想和方法纳入到体系内。事后核算式的概预算管理制度不能防止和解决决策及设计阶段的失误、浪费和钓鱼工程，也不能防止和解决设备材料采购保管中的价格问题、质量问题及库存等问题。概预算管理离不开定额，甲乙双方都要以定额为基础开展工作，相互沟通、理解，离开这一标准尺度就无所适从，上级管理部门、审计部门和仲裁机构也都以定额作为评判的标准，这是一种静态的投资控制。

招投标价格计算与概预算管理不同，工程招投标价格的计算事先就要考虑到企业内外部环境的因素，考虑到人工、材料、机械台班等价格的变化因素。要了解工程的地理条件和工程范围，要了解项目运行的全过程、项目的组织机构、质量管理、资源管理、合同管理。要研究折旧、技术措施、临时设施的摊销、风险分析。还要与采用的施工方案、标准规范、选用的施工机械、工程价款的支付方式等相结合对投标价格进行分析，作出财务决策，这是一种微观管理。

因此我们应将“控制”立足于事前，在投标报价时就要主动地采取财务决策，使技术与经济相结合控制工程造价，保证中标和赢利。

⑵根据工程实际情况采用有利的合同价格形式

经济合同是法人之间为实现一定的经济目的，明确相互权利义务的协议。签定合同不仅仅是一种经济业务活动，而且也是一种法律行为，是运用法律手段和经济手段相结合来管理经济的一种措施。因此在市场经济条件下，工程招投标不仅仅是一个定价的问题，而是要把设计文件、合同条件、文本管理和招标、投

标都结合起来。不仅仅要算准价格，还要报出合理的有竞争性的标书价格。工程招投标结束以后，通过招投标所形成的价格，要通过合同价格的形式固定下来。通过合同管理实现对招投标价格的有效控制。

合同价款与支付条款是经济合同的核心条款之一，在合同谈判、签定、执行、管理过程中处于重要地位。因此招投标合同价确定下来以后，可以改变过去重进度和质量控制，轻成本控制的思想。对于当年开工，当年竣工的工程，设计部门、施工企业、物质供应部门可以按各自的承包范围，采用固定总价合同，价格从头到尾一次包死。对于跨年度的较大工程或设计文件不完备，工程量不能固定的工程，可以采用单价合同。对于价格变化趋势不清楚，不能一次包死的工程，可以按国际惯例，有所包死，有所不包。我们也可以在合同中规定价格调整范围以及价格调整计算公式，等等，以减少风险。

⑶实行限额设计

对于一个工程来说，在其投资建设期涉及到设计、物资采购和施工管理三个方面。工程投资效益的好坏，工程造价的高低，起决定作用的是设计。工程设计阶段是形成工程价格的首要阶段，在这个阶段节约投资的机会多、金额大、付出的代价小。工程质量、建设周期、项目功能、项目寿命和项目投资回报率等都在设计阶段以技术和投资费用的形式表现出来。目前的概预算管理往往只重视施工阶段的造价管理，而忽视设计阶段和物资采购阶段的造价管理，出现预算超概算，结算超预算的现象也就在所难免。在工程招投标机制下，工程设计工作的特点是技术决定经济，经济制约技术，因此要做好工程招投标价格的有效控制必须实行限额设计，既实现对设计规模、设计标准、设计深度、工程数量与投资额等各个方面的有效控制。

⑷改进物质采购管理制度，逐步与市场接轨。

在建筑安装工程中，材料费大约占建安工程费的70％左右。在安装工程中，设备费也占有很大的比重。因此影响工程招投标价格的另一个因素就是物质采购管理制度。要想真正使得市场形成价格的机制得以有效运行，就要有相适应的物资采购管理制度。

目前我们在工程造价管理中，在计算主材费时普遍采用的计算依据是当地建委编制的《xxx地区xxxx年材料预算价格本》，实际供应价与价格本中的价格之差，在结算时找补。这种管理方法不能控制采购渠道、采购价格，不能做到事前的成本控制，使工程投资无法控制，工程结算价往往超过概预算价格或招投标合同价格。因此在市场经济条件下，无论是业主还是承包商采购物质，都要在投标报价或合同规定的品种、数量、质量、价格范围内实行限额采购，努力降低设备材料费。比如，实行比价采购管理，要货比三家，采购价不能高于预算价、成本价；另外还要建立和完善内部采购审核制度，实行决策权、执行权、审核权三权分立，等等，从而有效控制工程造价。

⑸工程索赔是招投标价格控制的又一项重要工作

工程招投标价格控制的另一个特点是工程索赔管理。索赔是法律和合同赋予的正当权利，我们应当树立起索赔意识，重视索赔、善于索赔，建立健全索赔管理机制。目前的概预算管理制度中结算常采用预算加设计变更加签证的做法，是一种事后算帐的做法，而招投标工程中价格要以合同的形式固定下来，对于设计变更、超合同范围的工作量、不可预见费、不可抗力以及对方违约造成的损失则要通过索赔的形式来维护自己的利益。因此招投标工程的索赔有其独特的规律，是一种先算帐后干活，算好帐再干活或边算帐边干活的动态控制方法。要求承包商具有很强的经营意识，从合同的缔结直致履行完毕，始终追求扩大经济效益这一根本目的，一切活动都是为了实现这一根本目的。承包商要充分发挥主观能动性，不是等到亏损了再来想办法，而是要把索赔当做提高经济效益的重要途径，在事件发生前就考虑应采取的措施，走在时间的前面，积极主动地研究利用和控制风险的办法。在索赔时效内，按照索赔程序，依照可靠的证据，提出索赔理由和索赔内容，编报索赔文件。

综上所述，在市场经济条件下，招投标工程是一个系统工程，涉及到方方面面，其价格形成的机制有其固有的特点和运行规律，因此我们要根据其特点和运行规律，认真作好招投标工程的价格计算和控制，提高竞争力，既要保证工程中标，又要保证能够取得一定的经济效益。