1、工程招投標價格形成機制及價格控制摘 要 ： 工程建設產(chǎn)品和其它的商品、服務一樣受到價值規(guī)律的影響，因此在21世紀特別是加入 WTO以后，工程招投標價格形成機制的主要特點就是市場形成價格， 既在統(tǒng)一項目劃分、統(tǒng)一計量單位、統(tǒng)一工程量計算規(guī)則和消耗定額的基礎上， 實行市場價，競爭費。 由于招投標工程特別是國際招投標工程風險性很大， 所以在招投標價格計算決策和工程建設過程中我們都要對招投標價格進行有效的控制，既第一要開展財務決策，企業(yè)依照不同的承包方式，根據(jù)市場競爭狀況，自身的技術、經(jīng)濟實力，通過財務決策自主報價。第二、要實行有效控制，既工程招投標價格要通過合同價格的形式固定下來。通過對設計、物資采

2、購、施工管理實現(xiàn)對招投標價格的有效控制。主題詞 ：工程招投標價格機制；價格控制1、前言企業(yè)的生產(chǎn)和銷售產(chǎn)品的活動是一種經(jīng)營活動，工程建設也是一種經(jīng)營活動，投入的是人、財、物，產(chǎn)出的產(chǎn)品可以是鐵路，橋梁，公路，民用建筑，或是一個工業(yè)生產(chǎn)裝置等。工程建設過程不是簡單的投入和產(chǎn)出，它涉及到市場問題， 用戶問題，效益問題等等。工程建設涉及到設計、物資采購和施工三個方面，而設計和施工是工程建設過程中的兩個不同的階段和兩個獨立的專業(yè)，和其它的商品生產(chǎn)一樣需要分別進行成本控制并獲取一定的利潤。因此在工程招投標中，工程造價的計算和控制顯得尤其重要。報價高固然為盈利奠定了基礎，但是鑒于當前國內(nèi)工程建設市場競爭已

3、趨白熱化，高價奪標已不可能。特別是我國加入wto 以后，外國的工程承包企業(yè)要進入我國市場，和我國的工程承包企業(yè)展開競爭， 另外我國的工程承包企業(yè)也同樣要到國外的工程建設市場上謀求發(fā)展。因此我們要總結(jié)過去國際國內(nèi)承包工程建設經(jīng)營管理的經(jīng)驗和教訓，充分了解工程招投標中價格形成機制的特點和運行規(guī)律，對工程造價進行有效的控制，利用好兩種資源，開拓兩個市場，提高企業(yè)經(jīng)濟效益。2、工程招投標價格形成機制建設工程造價，一般是指進行某項工程所花費（指預期花費或?qū)嶋H花費）的全部費用。它是一種動態(tài)投資。它的運動受價值規(guī)律、貨幣流通規(guī)律和商品供求規(guī)律的支配。因此在承包工程投標報價計算中我們要運用決策理論、會計學、經(jīng)

4、濟學等理論評定報價策略，經(jīng)過從行政上、技術上和商務上進行全面鑒別、比較以后采用科學的計算方法和切合實際的計價依據(jù)，合理確定工程造價，使其報價中標。我國現(xiàn)行工程造價計價依據(jù)的特點由于我國現(xiàn)行的工程造價管理制度是在計劃經(jīng)濟模式下建立的，忽視了企業(yè)獨立的經(jīng)濟地位，國家直接參與管理活動，直接制定和控制構成工程造價的各種因素，如設備材料出廠價、采購保管費、運雜費、工資、間接費、管理費和稅金等。 不適應市場經(jīng)濟條件下的國際國內(nèi)承包工程的投標報價工作。我國施工企業(yè)也很少有自己的施工預算定額，這給國際承包工程投標報價工作帶來了一定的難度。 雖然近幾年各類工程咨詢公司紛紛出現(xiàn)，建設項目實行招投標競爭、項目管理制

5、度，但是在工程造價計價依據(jù)方面，定額、取費標準仍然由政府制定、管理并作為法定價格。因此在工程造價管理中，輕決策、重實施，輕經(jīng)濟、重技術的現(xiàn)象難于改變。市場經(jīng)濟條件下招投標工程計價依據(jù)的特點在市場經(jīng)濟條件下，能夠及時、準確地捕捉工程建設市場價格信息是業(yè)主和承包商保持競爭優(yōu)勢、控制成本和取得盈利的關鍵，是工程招投標價格計算和結(jié)算的重要依據(jù)。因此我們還要加大現(xiàn)行的工程造價計價依據(jù)的改革力度，在統(tǒng)一工程項目劃分、統(tǒng)一計量單位、統(tǒng)一工程量計算規(guī)則和消耗定額的基礎上，遵循商品經(jīng)濟的規(guī)律，建立以市場形成價格為主的價格機制。即實行量價分離，改變計價定額的屬性，定額不再作為政府的法定行為，但是量要統(tǒng)一，要在國家

6、的指導下，由有關的咨詢公司或?qū)I(yè)協(xié)會制定工程量計算規(guī)則和消耗定額，促進市場公平競爭，保持社會生產(chǎn)力平衡發(fā)展。價要逐步放開，先由定額法定價向指導價過渡，再由指導價向市場價過渡，與國際市場接軌。企業(yè)可以根據(jù)自身公司人員技術水平、裝備水平、管理能力、資質(zhì)、經(jīng)驗和社會信譽制定企業(yè)自己的定額與取費標準。在具體某一項工程的投標報價計算時再根據(jù)市場供求變化、政府和社會咨詢機構提供的價格信息和造價指數(shù)、工程質(zhì)量、承包方式、合同工期、價款支付方式等因素，按照國際慣例、規(guī)范和做法靈活自主報價。(3) 工程招投標價格的計算工程招投標價格的表現(xiàn)形式是標底。標底的計算主要有三種：施工圖設計階段，以預算定額為基礎；初步設

7、計或擴大初步設計階段以概算定額為基礎；另一種就是綜合單價法。我們知道許多工程是在初步設計或擴大初步設計階段就開始招標，因此用概算定額為基礎編制標底可以在一定程度上避免漏項或重復計算的差錯，保證計算結(jié)果的準確性，但使用的概算定額必須準確、有效。為了適應招投標的需要，目前各工程咨詢公司、專業(yè)協(xié)會可以在政府主管部門的指導下，在 2000 年國家全統(tǒng)定額及各省建委編制的建筑工程定額，房屋修繕、裝修定額，市政定額的基礎上將某些子目合并歸于主要的子目中，編制概算定額。這樣可以大大簡化標底的編制工作量，節(jié)省時間。各企業(yè)也可以在概算定額的基礎上進行費用合并，取消取費類別，變?yōu)楦偁幮再M率。既將間接費、管理費、利

8、潤等企業(yè)競爭性費用及國家法定的稅金費率等所有費用均列入每一項單價中，不另外單獨計算， 也既綜合單價法。這樣再結(jié)合企業(yè)積累的工程資料庫，根據(jù)市場供求變化、政府和社會咨詢機構提供的價格信息和造價指數(shù)等因素，可以進一步縮短標底的編制時間，達到更高的準確度，為利用計算機快速報價創(chuàng)造必要的條件。今后企業(yè)類別在企業(yè)的資質(zhì)中體現(xiàn)，主要用于衡量企業(yè)可以承擔的相應工程類別。為了提高工程招投標價格的競爭力，在編制施工組織設計時要體現(xiàn)先進的勞動生產(chǎn)率，要努力降低工程施工的間接時間，空閑、浪費時間，減少和消除設計變更、施工錯誤導致的返工時間。另外要避免施工機械的無效閑置，減少臨時設施的占地面積，減少庫存，提高資金的利

9、用率，等等。3 、工程招投標價格的有效控制招投標工程對于承包商來說風險很大，從決定響應招標文件，編制投標文件開始風險就產(chǎn)生了。在投標價格計算時有風險，價格高了不中標，丟項落項也不中標， 一旦中標就可能有虧損的風險。在工程建設過程中也始終存在著風險因素，有市場價格變化風險、設計風險、物資采購風險、施工管理風險等等，直至工程竣工驗收合格，工程款、質(zhì)量保證金如數(shù)收回，人員、施工機械安全撤回基地或轉(zhuǎn)移到另一個工程現(xiàn)場，這個工程的風險才最終消失。因此招投標工程必須做好風險控制，而工程招投標價格的有效控制顯得尤為重要。開展財務決策財務決策是企業(yè)的生產(chǎn)經(jīng)營和財務管理的一個重要組成部分，是從財務角度對企業(yè)經(jīng)營

10、決策方案的評價和選擇。在國際工程投標價格計算中，要想工程中標并有贏利必須有以適應市場經(jīng)濟體制的財務機制相伴隨。它的主要任務就是提供企業(yè)資金動態(tài)信息，密切關注市場變化，作出前瞻性預測分析，為企業(yè)投標報價提供決策依據(jù)。招投標價格計算與概預算管理不同，工程招投標價格的計算事先就要考慮到企業(yè)內(nèi)外部環(huán)境的因素，考慮到人工、材料、機械臺班等價格的變化因素。要了解工程的地理條件和工程范圍，要了解項目運行的全過程、項目的組織機構、質(zhì)量管理、資源管理、合同管理。要研究折舊、技術措施、臨時設施的攤銷、風險分析。還要與采用的施工方案、標準規(guī)范、選用的施工機械、工程價款的支付方式等相結(jié)合對投標價格進行分析，作出財務決

11、策，這是一種微觀管理。因此我們應將“控制”立足于事前， 在投標報價時就要主動地采取財務決策，使技術與經(jīng)濟相結(jié)合控制工程造價，保證中標和贏利。根據(jù)工程實際情況采用有利的合同價格形式經(jīng)濟合同是法人之間為實現(xiàn)一定的經(jīng)濟目的，明確相互權利義務的協(xié)議。簽定合同不僅僅是一種經(jīng)濟業(yè)務活動，而且也是一種法律行為，是運用法律手段和經(jīng)濟手段相結(jié)合來管理經(jīng)濟的一種措施。因此在市場經(jīng)濟條件下，工程招投標不僅僅是一個定價的問題，而是要把設計文件、合同條件、文本管理和招標、投標都結(jié)合起來。不僅僅要算準價格，還要報出合理的有競爭性的標書價格。工程招投標結(jié)束以后，通過招投標所形成的價格，要通過合同價格的形式固定下來。通過合同

12、管理實現(xiàn)對招投標價格的有效控制。合同價款與支付條款是經(jīng)濟合同的核心條款之一，在合同談判、簽定、 執(zhí)行、 管理過程中處于重要地位。因此招投標合同價確定下來以后，可以改變過去重進度和質(zhì)量控制，輕成本控制的思想。對于當年開工，當年竣工的工程，設計部門、施工企業(yè)、物質(zhì)供應部門可以按各自的承包范圍，采用固定總價合同，價格從頭到尾一次包死。對于跨年度的較大工程或設計文件不完備，工程量不能固定的工程，可以采用單價合同。對于價格變化趨勢不清楚，不能一次包死的工程，可以按國際慣例，有所包死，有所不包。我們也可以在合同中規(guī)定價格調(diào)整范圍以及價格調(diào)整計算公式，等等，以減少風險。實行限額設計對于一個工程來說，在其投資

13、建設期涉及到設計、物資采購和施工管理三個方面。工程投資效益的好壞，工程造價的高低，起決定作用的是設計。工程設計階段是形成工程價格的首要階段，在這個階段節(jié)約投資的機會多、金額大、付出的代價小。工程質(zhì)量、建設周期、項目功能、項目壽命和項目投資回報率等都在設計階段以技術和投資費用的形式表現(xiàn)出來。目前的概預算管理往往只重視施工階段的造價管理，而忽視設計階段和物資采購階段的造價管理，出現(xiàn)預算超概算， 結(jié)算超預算的現(xiàn)象也就在所難免。在工程招投標機制下，工程設計工作的特點是技術決定經(jīng)濟，經(jīng)濟制約技術，因此要做好工程招投標價格的有效控制必須實行限額設計，既實現(xiàn)對設計規(guī)模、設計標準、設計深度、工程數(shù)量與投資額等

14、各個方面的有效控制。改進物質(zhì)采購管理制度，逐步與市場接軌。在建筑安裝工程中，材料費大約占建安工程費的70左右。在安裝工程中， 設備費也占有很大的比重。因此影響工程招投標價格的另一個因素就是物質(zhì)采購管理制度。要想真正使得市場形成價格的機制得以有效運行，就要有相適應的物資采購管理制度。目前我們在工程造價管理中，在計算主材費時普遍采用的計算依據(jù)是當?shù)亟ㄎ幹频膞xx 地區(qū) xxxx 年材料預算價格本，實際供應價與價格本中的價格之差，在結(jié)算時找補。這種管理方法不能控制采購渠道、采購價格，不能做到事前的成本控制，使工程投資無法控制，工程結(jié)算價往往超過概預算價格或招投標合同價格。因此在市場經(jīng)濟條件下，無論

15、是業(yè)主還是承包商采購物質(zhì)，都要在投標報價或合同規(guī)定的品種、數(shù)量、質(zhì)量、價格范圍內(nèi)實行限額采購，努力降低設備材料費。比如，實行比價采購管理，要貨比三家，采購價不能高于預算價、成本價；另外還要建立和完善內(nèi)部采購審核制度，實行決策權、執(zhí)行權、審核權三權分立，等等，從而有效控制工程造價。工程索賠是招投標價格控制的又一項重要工作工程招投標價格控制的另一個特點是工程索賠管理。索賠是法律和合同賦予的正當權利，我們應當樹立起索賠意識，重視索賠、善于索賠，建立健全索賠管理機制。目前的概預算管理制度中結(jié)算常采用預算加設計變更加簽證的做法， 是一種事后算帳的做法，而招投標工程中價格要以合同的形式固定下來，對于設計變

16、更、超合同范圍的工作量、不可預見費、不可抗力以及對方違約造成的損失則要通過索賠的形式來維護自己的利益。因此招投標工程的索賠有其獨特的規(guī)律，是一種先算帳后干活，算好帳再干活或邊算帳邊干活的動態(tài)控制方法。要求承包商具有很強的經(jīng)營意識，從合同的締結(jié)直致履行完畢，始終追求擴大經(jīng)濟效益這一根本目的，一切活動都是為了實現(xiàn)這一根本目的。承包商要充分發(fā)揮主觀能動性，不是等到虧損了再來想辦法，而是要把索賠當做提高經(jīng)濟效益的重要途徑，在事件發(fā)生前就考慮應采取的措施，走在時間的前面，積極主動地研究利用和控制風險的辦法。在索賠時效內(nèi)，按照索賠程序，依照可靠的證據(jù)，提出索賠理由和索賠內(nèi)容，編報索賠文件。綜上所述，在市場

17、經(jīng)濟條件下，招投標工程是一個系統(tǒng)工程，涉及到方方面面， 其價格形成的機制有其固有的特點和運行規(guī)律，因此我們要根據(jù)其特點和運行規(guī)律，認真作好招投標工程的價格計算和控制，提高競爭力，既要保證工程中標，又要保證能夠取得一定的經(jīng)濟效益。Project bidding prices and price control mechanismAbstract : The works of construction products and other goods and services subject to the same impact on the law of value, so in the 21s

18、t 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 implementat

19、ion 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 o

20、ut 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 bid

21、ding price by the form of the contract price is fixed.By design, material procurement, constructionmanagement on the implementationof bidding for theeffective control of prices.Keywords : project bidding prices and price control mechanism1, the preamble of the productionmarketing of enterprise produ

22、cts 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 nota simple process inputs and outputs, which relate t

23、o 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 commo

24、dity production, respectively, as necessary to carry out cost control and access mustprofits. 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 constructio

25、n market competition has become white-hot, high prices can not win.Especially after China's accession to the wto, overseas project contractingcompanies to enter China's market, and our engineeringcontracting business tocompete, and our country'sengineeringcontracting companies also want

26、to work abroad on construction and development market. Therefore, we want to sum up the past domestic and international contracted projects of construction managementexperience and lessons, and fully understand the project bidding price formation mechanism in the characteristics and operation rules,

27、 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 a

28、ctual 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 useour decision-making theory, accounting, economics theo

29、ry quotation evaluationstrategy, the Administration on from, the technical andbusiness on a comprehensive identification, compared the use of scientificmethodology and practicalpricing based on projectcostreasonable so that it won the bid quotation. The current project cost pricing based on the char

30、acteristics of Not meet the conditions of market economy, international anddomestic 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

31、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 facto

32、rs, 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

33、, 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

34、 the situation difficult. 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 co

35、sts 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 l

36、evel personnel, equipment, management capabilities, qualifications, experience and credibility of the development of social enterprises scale their ownstandards and access charges.Therefore, we would also like to increase the existing cost based pricing reform projects in the uniform division of the

37、 units of measurement unity, unity in terms of work and consumption of fixed rules on the basis of the commodity economyto 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 lo

38、nger 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

39、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 su

40、ch 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 controlBidding for the project is very risky for the contractor, the decision to respond to tender documents, preparation of t

41、ender 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

42、 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 anothe

43、r project site,the risk of the project before finallydisappearing. 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. Financial decision-making carried outFinancial decision-making is the production

44、 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 fi

45、nancial 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 pat

46、tern 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 mana

47、gement can not prediction that the first thought, after thought and methods of control into the system.After the accounting-based budget managementsystem will not prevent and solve decision-making and the design phase, resulting in a waste and fishing projects, it can not prevent and resolve equipme

48、nt 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

49、, 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

50、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,

51、 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

52、-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 pro

53、fitable. According to the actual situation favorable contract price using the formTherefore, 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 report

54、ed 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 a

55、re 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 economyas a measure.For larger multi-year proje

56、cts 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 notdie a package of projects, can be in accordance with international practice, the die has been package, package has not. Wecan also

57、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 economyare one of the core provisions of the contract, the contract negotiations, signing, implementation, management in an important posit

58、ion. 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, whenthe 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. Designed t