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1、毕业论文论 文 题 目 工程量清单计价模式下投标策略分析与研究 专 业 班 级 20122216 学 生 姓 名 指 导 教 师 完 成 时 间 2015年5月20日 重庆能源职业学院目 录摘 要11 绪论22 传统计价模式与工程量清单模式下投标发展现状分析33工程项目投标决策过程分析53.1业主与招标项目分析53.2企业自我评价分析53.3竞争对手情况分析63.4招标文件分析63.5利润分析64 工程量清单模式下投标策略分析94.1低价策略94.2不平衡报价策略94.3高价策略105 结论与展望11参考文献12后 记13摘 要我国目前所推行的清单计价模式是规范建设市场秩序、促进建设市场有序竞
2、争和企业健康发展的需要；工程量清单计价模式下招标投标的目的是公平、公开竞争,体现企业个别成本与社会平均成本的差别。本文在现行工程量清单计价模式下结合施工企业现状,详细阐述常规的和新出现的各种投标策略,深入分析和研究投标决策和投标报价这两方面的因素对投标策略的影响。关键词：工程量清单；投标策略；不平衡报价1 绪论工程量清单计价是指在建设工程招投标中，由招标人或委托有资质的中介机构编制反映工程量实体消耗和措施性消耗的工程量清单，并作为招标文件的一部分提供给投标人，由投标人依据工程量清单自主报价的一种计价方式。它能通过公开竞争形成价格的形式更加准确地反映工程成本和企业的竞争能力，并且有利于发挥企业自
3、主报价的能力，从而真正体现公开、公平、公正的原则，反映市场经济规律，保障了投资、建设、施工各方的利益。工程造价管理在我国还处于起步阶段，我国的项目管理与国际水平还存在很大差距。随着全球一体化的发展，我国社会主义市场经济体制逐步完善，建筑业也逐步走向市场化。当今世界绝大多数国家均采用最具竞争性的工程量清单计价方法。2 传统计价模式与工程量清单模式下投标发展现状分析我国的传统计价模式是采用国家、部门或地区统一规定的定额和取费标准进行工程造价计价的模式，通常也称为定额计价模式。由于清单计价模式中也要用到消耗定额，为避免造成歧义，此处将定额计价模式称为传统计价模式。传统计价模式是我国长期使用的一种施工
4、图预算编制方法。传统计价模式下，由主管部门制定工程预算定额，并且规定间接费的内容和取费标准。建设单位和施工单位均先根据预算定额中规定的工程量计算规则、定额单价计算直接工程费，再按照规定的费率和取费程序计取间接费、利润和税金，汇总得到工程造价。其中，预算定额单价既包括了消耗量标准，又含有单位价格。工程量清单计价模式是根据定额和市场价格制定的标底作为评定的相对参考标准，超出上限的投标自然出局，全部超出上限的可以宣布废止本次招标，再次招标；对低于上限的投标，为有效标。另外即使总价均属合理，但个别清单项目有明显偏差的也要对投标人进行询问，澄清其“不平衡报价”的实质或让对方给出令人信服的解释。投标人要解
5、除招标人的疑虑就不得不告知招标人自己的部分甚至全部真实成本构成，以及用以支持本数据构成的企业自身专有技术、劳动价格、材料采购价格及付款方式、企业管理等基本情况，这些情况还要经得起招标人的核实。另外招标人出于对工程烂尾或投标人“低价”履行能力的担忧，除对投标人的资质进行复核后再要求提供额外的担保。在这种情况下，不是实力特别雄厚的企业是无力以这种方式参与市场角逐的。采用工程量清单计价招投标方法，是国际上较为通行的做法，可以消除定额管理所带来的局限性，淡化标底作用，避免招标中的弄虚作假、暗箱操作和无端猜测，体现公开、公平、公正的原则，赋予了投标人较广阔的自由发挥空间。3工程项目投标决策过程分析施工企
6、业决定是否参与某工程项目的投标，是一个策略问题。因为投标具有一定程度的风险性，所以在投标时，一定要慎重，最好从以下几个方面分析：3.1业主与招标项目分析施工企业决定是否对某工程项目进行投标，应对业主及招标项目进行调查与分析，包括以下两个方面：业主的可靠性。包括业主的信誉、建设资金筹备情况和来源、技术管理水平以及能否及时支付工程款，这些因素会在一定程度上影响今后承包中的施工工作能否正常顺利进行，对维护施工企业的权益关键是至关重要的。招标项目的承包要求：如果招标文件中提出苛刻的要求，导致不公平竞争的局势或施工企业无法保证按时按质完成该项目等问题的产生，应放弃投标，否则得不偿失。3.2企业自我评价分
7、析施工企业决定是否对某工程项目进行投标，应充分考虑企业自身状况。施工企业应全面分析自身的管理水平、技术实力、类似工程的施工经验、发展战略等方面来确定是否承包项目。管理水平是减少成本、节约开支的关键，低效率的管理往往会导致企业亏损。技术实力保证施工过程的顺利进行，减少失误，降低施工成本。施工企业应尽可能选择有类似过程经验的工程项目进行投标，不仅有利于提高企业的中标率，而且有利于中标后的施工管理，进一步扩大利润空间。发展战略指的是施工企业发展的重点和方向，如果施工企业打算开拓市场、赢得信誉，从发展战略角度来考虑是非常有必要的。3.3竞争对手情况分析施工企业决定是否对某工程项目进行投标，应充分分析竞
8、争对手的投标目的和彼此投标报价的差异。虽然施工企业投标的主要目的是中标，但是各施工企业的期望利润是不同的，因而投标目的也不同，如有的是为了开拓市场，扩大业务范围，有的是为了度过眼前难关而争取微薄利润，有的是利用自身优势抢占市场，占领市场的制高点等。3.4招标文件分析施工企业有意向参与某一工程项目的投标，需要认真分析招标文件（包括招标公告、投标人须知、评标办法、图纸、工程量清单、合同条款及格式以及技术标准和要求等），因为招标文件是施工企业制定投标书的依据，如果忽略了招标文件的部分内容或对招标文件理解错误都导致决策的失误。同时，工程项目所处内、外部环境也不容忽视，如：与项目有关的自然、经济和社会环
9、境，尤其是施工现场的地理位置、现场地质条件、交通情况、现场临时供电、供水、通信设施情况、当地劳动力资源、地方材料价格等各方面，它们会对项目的完成产生直接影响，这些都必须综合考虑分析。3.5利润分析投资策略的主要目的是为了实现建筑工程施工企业的利润，反过来说，利润则是建筑工程施工企业运用投标策略的前提。利润对施工企业之间的投标竞争起着至关重要的作用，特别是在竞争企业间生产力水平不分伯仲时，利润是投标获胜的关键。因此，笔者认为：“怎样投标”围绕的核心是企业利润。对建筑工程投标报价阶段中的利润分析与研究，并在分析和研究的基础上为优化报价策略提供参考依据，最终对推动建筑工程施工企业的投标报价水平的提高
10、具有现实意义。施工企业的企业利润主要体现在工程量清单计价价款中，价款包括完成招标文件规定的工程量清单项目所需的全部费用。其内涵是：）a包括分部分项工程费、措施项目费、其他项目费、规费和税金；b包括完成每分部分项工程所含全部工程内容的费用；c包括完成每项工程内容所需的全部费用（规费、税金除外）；d工程量清单项目中没有体现而实际施工中必须发生的工程内容所需的费用；考虑风险因素而增加的费用。当前，许多施工企业考虑到市场竞争，在投标报价时往往不直接把利润体现在综合单价中的综合费上，而是把利润分摊到各综合单价里面，甚至是企业管理费也一并分摊。因此，综合单价与费用的分析可以直接反映对利润的影响。清单工程量
11、是组成投标报价的一个重要因素，所以在制定投标报价时施工企业必须结合地质勘探报告与政府颁布的相关规定来认真分析设计施工图，审查其中存在的各种问题，并依据图纸、自身的工程经验以及项目实地状况对施工图的工程量重新进行计算，进而得到与清单工程量的差额。特别是基础工程，据实际工程统计资料，在不考虑业主提出工程变更的情况下基础工程的工程量在竣工结算中变动最大。施工企业只有准确把握住施工图的工程量及其清单工程量的差额，才能制定出合理的投标报价的综合单价和费用。4 工程量清单模式下投标策略分析4.1低价策略低价策略就是投标人通过低于竞争对手的报价取得竞争优势的一种策略。由于工程量清单计价模式是经评审低价中标，
12、采取这种模式进行招投标时低价策略就显出很大的优势。而不同于传统的计价模式下，以接近招标人的标底或复合标底的报价中标，价格越低越容易被淘汰。低价策略一般适用于经营状况不景气，近期接受到的投标邀请较少；竞争对手有威胁性；试图打入新的地区；开拓新的工程施工类型；投标项目风险小，施工工艺简单、工程量大、社会效益好的项目；附近有本企业其他正在施工的项目等情况。而采用该策略调整报价可能存在如下风险： 目前对报价是否低于企业的个别成本缺乏鉴定标准，这个标准就由招标人自己掌握，如果投标人没有给出低价一个充分的理由，就会被招标人定为废标的风险。(2)丧失赢取高额利润的风险。由报价越低，利润就越低。所以投标人要掌
13、握好低价的度，一方面能保证中标，另一方面不能低于竞争对手太多，这就需要投标人加强对竞争对手的了解。4.2不平衡报价策略不平衡报价就是利用合同在报价时是“单价合同”，而在实施时是“复测合同”的特点。在总标价不变的前提下，将工程量清单中有些单价调整得高于正常水平，另一些则略低于正常水平。承包商可以争取做到“早收钱，多收钱”，尽量创造最佳经济效益。投标人必须对招标文件的要求作出实质响应，符合招标文件的所有条款、条件和规定且无重大偏离与保留，在工程量清单低价中标的模式下，为获得中标且经济效益最大化，有经验的投标人积累了大量投标策略和报价技巧，不平衡报价作为一种投标取胜的方式和手段，常见于投标竞争中：（
14、1）按实际完成工程量或工程进度付款的项目，为尽早取得尽可能多的回笼资金，投标人会适当提高先期施工项目单价。（2）根据工程项目地质资料以及现场踏勘资料，结合招标文件的相关规定，估计施工工程中可能会增加工程量时，投标人可以提高其报价单价。（3）工程量清单的数量比招标图纸上计算的工程数量少时，投标人可以提高其投标单价，反之投标人降低其投标单价。投标人在不影响总价竞争力的前提下，对有利于工程款提前兑现、有利润提升潜力的项目报价高，而对在招标范围内可能减少甚至取消的项目尽量报低价，两类报价高低互相抵消。4.3高价策略高价策略就是投标人通过加大预期利润提高投标报价，以最自己的管理、技术、资本等方面的优势来
15、弥补价格的劣势获得中标的策略。这种策略是投标报价充分发挥自身优势，以实现最佳盈利为目标。5 结论与展望工程量清单模式下投标报价是一项艰苦细致的工作，为了给评委和业主一个完整的、具有竞争力的报价，需要在投标报价工作中不断地总结经验，分析出合理可行的策略和技巧，使工程量清单模式下的投标报价迈上一个新台阶。展望工程量清单模式下投标报价是普遍发展趋势，工程量清单模式下投标策略应用越来越广泛。总之,工程量清单计价模式是真正和市场经济体制相适应的一种投标报价模式,也是社会在不久后的必然趋势.工程量清单计价模式真正贯彻了国家当前工程造价体制改革“控制量、指导价、竞争费”的原则,实现了“在国家宏观控制下,以市
16、场形成价格为主的价格机制”的工程造价改革目标.从而为建筑市场步入国际化、标准化、规范化、简约化奠定了坚实的基础。参考文献1王海宏，谢洪学，吴松，等，建设工程工程量清单计价规范，GB50500-2003S，北京；中国计划出版社，2003.2阮连法，工程量清单计价模式下的投标策略J建筑经济，2006.3陈卓，建筑工程工程量清单与计价M.武汉理工大学出版社，2009.084王韬，工程量清单投标报价策略与技巧J.学术论坛，2009，（7）.5王祖志，不平衡报价投标的策略和风险J水运工程，2004（1）：41-42后 记在此毕业论文完成之际，我首先要感谢我的论文指导老师，她是一位认真负责，热情的老师，在
17、整个毕业论文的撰写过程中，她都对我进行了认真的指导和详细的修改，从她的身上我也学到了很多，比如说严谨认真、一丝不苟的工作作风。我将永远记住她曾经给予过我的教导，我要向指导老师表达我内心最崇高的敬意和最衷心的感谢!同时我还要感谢所有代课老师和辅导员，在我大学三年的学习和生活过程中，这些老师给予了我很多的教导和很大的帮助，从他们身上我学到了很多做人的道理，将使我受益终生。感谢我的家人和好友，他们的关爱和支持永远是我前进的最大动力，在任何时候，他们都给予我最大的鼓励和支持，我感谢他们!请删除以下内容，O(_)O谢谢！The origin of taxation in the United State
18、s can be traced to the time when the colonists were heavily taxed by Great Britain on everything from tea to legal and business documents that were required by the Stamp Tax. The colonists disdain for this taxation without representation (so-called because the colonies had no voice in the establishm
19、ent of the taxes) gave rise to revolts such as the Boston Tea Party. However, even after the Revolutionary War and the adoption of the U.S. Constitution, the main source of revenue for the newly created states was money received from customs and excise taxes on items such as carriages, sugar, whiske
20、y, and snuff. Income tax first appeared in the United States in 1862, during the Civil War. At that time only about one percent of the population was required to pay the tax. A flat-rate income tax was imposed in 1867. The income tax was repealed in its entirety in 1872. Income tax was a rallying po
21、int for the Populist party in 1892, and had enough support two years later that Congress passed the Income Tax Act of 1894. The tax at that time was two percent on individual incomes in excess of $4,000, which meant that it reached only the wealthiest members of the population. The Supreme Court str
22、uck down the tax, holding that it violated the constitutional requirement that direct taxes be apportioned among the states by population (pollock v. farmers loan & trust, 158 U.S. 601, 15 S. Ct. 912, 39 L. Ed. 1108 1895). After many years of debate and compromise, the sixteenth amendment to the Con
23、stitution was ratified in 1913, providing Congress with the power to lay and collect taxes on income without apportionment among the states. The objectives of the income tax were the equitable distribution of the tax burden and the raising of revenue. Since 1913 the U.S. income tax system has become
24、 very complex. In 1913 the income tax laws were contained in eighteen pages of legislation; the explanation of the tax reform act of 1986 was more than thirteen hundred pages long (Pub. L. 99-514, Oct. 22, 1986, 100 Stat. 2085). Commerce Clearing House, a publisher of tax information, released a ver
25、sion of the Internal Revenue Code in the early 1990s that was four times thicker than its version in 1953. Changes to the tax laws often reflect the times. The flat tax of 1913 was later replaced with a graduated tax. After the United States entered world war i, the War Revenue Act of 1917 imposed a
26、 maximum tax rate for individuals of 67 percent, compared with a rate of 13 percent in 1916. In 1924 Secretary of the Treasury Andrew W. Mellon, speaking to Congress about the high level of taxation, stated, The present system is a failure. It was an emergency measure, adopted under the pressure of
27、war necessity and not to be counted upon as a permanent part of our revenue structure. The high rates put pressure on taxpayers to reduce their taxable income, tend to destroy individual initiative and enterprise, and seriously impede the development of productive business. Ways will always be found
28、 to avoid taxes so destructive in their nature, and the only way to save the situation is to put the taxes on a reasonable basis that will permit business to go on and industry to develop. Consequently, the Revenue Act of 1924 reduced the maximum individual tax rate to 43 percent (Revenue Acts, June
29、 2, 1924, ch. 234, 43 Stat. 253). In 1926 the rate was further reduced to 25 percent. The Revenue Act of 1932 was the first tax law passed during the Great Depression (Revenue Acts, June 6, 1932, ch. 209, 47 Stat. 169). It increased the individual maximum rate from 25 to 63 percent, and reduced pers
30、onal exemptions from $1,500 to $1,000 for single persons, and from $3,500 to $2,500 for married couples. The national industrial recovery act of 1933 (NIRA), part of President franklin d. roosevelts new deal, imposed a five percent excise tax on dividend receipts, imposed a capital stock tax and an
31、excess profits tax, and suspended all deductions for losses (June 16, 1933, ch. 90, 48 Stat. 195). The repeal in 1933 of the eighteenth amendment, which had prohibited the manufacture and sale of alcohol, brought in an estimated $90 million in new liquor taxes in 1934. The social security act of 193
32、5 provided for a wage tax, half to be paid by the employee and half by the employer, to establish a federal retirement fund (Old Age Pension Act, Aug. 14, 1935, ch. 531, 49 Stat. 620). The Wealth Tax Act, also known as the Revenue Act of 1935, increased the maximum tax rate to 79 percent, the Revenu
33、e Acts of 1940 and 1941 increased it to 81 percent, the Revenue Act of 1942 raised it to 88 percent, and the Individual Income Tax Act of 1944 raised the individual maximum rate to 94 percent. The post-World War II Revenue Act of 1945 reduced the individual maximum tax from 94 percent to 91 percent.
34、 The Revenue Act of 1950, during the korean war, reduced it to 84.4 percent, but it was raised the next year to 92 percent (Revenue Act of 1950, Sept. 23, 1950, ch. 994, Stat. 906). It remained at this level until 1964, when it was reduced to 70 percent. The Revenue Act of 1954 revised the Internal
35、Revenue Code of 1939, making major changes that were beneficial to the taxpayer, including providing for child care deductions (later changed to credits), an increase in the charitable contribution limit, a tax credit against taxable retirement income, employee deductions for business expenses, and
36、liberalized depreciation deductions. From 1954 to 1962, the Internal Revenue Code was amended by 183 separate acts. In 1974 the employee retirement income security act (ERISA) created protections for employees whose employers promised specified pensions or other retirement contributions (Pub. L. No.
37、 93-406, Sept. 2, 1974, 88 Stat. 829). ERISA required that to be tax deductible, the employers plan contribution must meet certain minimum standards as to employee participation and vesting and employer funding. ERISA also approved the use of individual retirement accounts (IRAs) to encourage tax-de
38、ferred retirement savings by individuals. The Economic Recovery Tax Act of 1981 (ERTA) provided the largest tax cut up to that time, reducing the maximum individual rate from 70 percent to 50 percent (Pub. L. No. 97-34, Aug. 13, 1981, 95 Stat. 172). The most sweeping tax changes since world war ii w
39、ere enacted in the Tax Reform Act of 1986. This bill was signed into law by President ronald reagan and was designed to equalize the tax treatment of various assets, eliminate tax shelters, and lower marginal rates. Conservatives wanted the act to provide a single, low tax rate that could be applied
40、 to everyone. Although this single, flat rate was not included in the final bill, tax rates were reduced to 15 percent on the first $17,850 of income for singles and $29,750 for married couples, and set at 28 to 33 percent on remaining income. Many deductions were repealed, such as a deduction avail
41、able to two-income married couples that had been used to avoid the marriage penalty (a greater tax liability incurred when two persons filed their income tax return as a married couple rather than as individuals). Although the personal exemption exclusion was increased, an exemption for elderly and
42、blind persons who itemize deductions was repealed. In addition, a special capital gains rate was repealed, as was an investment tax credit that had been introduced in 1962 by President john f. kennedy. The Omnibus Budget Reconciliation Act of 1993, the first budget and tax act enacted during the Cli
43、nton administration, was vigorously debated, and passed with only the minimum number of necessary votes. This law provided for income tax rates of 15, 28, 31, 36, and 39.6 percent on varying levels of income and for the taxation of social security income if the taxpayer receives other income over a
44、certain level. In 2001 Congress enacted a major income tax cut at the urging of President george w. bush. Over the course of 11 years the law reduces marginal income tax rates across all levels of income. The 36 percent rate will be lowered to 33 percent, the 31 percent rate to 28 percent, the 28 pe
45、rcent rate to 25 percent. In addition, a new bottom 10 percent rate was created. Since the early 1980s, a flat-rate tax system rather than the graduated bracketed method has been proposed. (The graduated bracketed method is the one that has been used since graduated taxes were introduced: the percen
46、tage of tax differs based on the amount of taxable income.) The flat-rate system would impose one rate, such as 20 percent, on all income and would eliminate special deductions, credits, and exclusions. Despite firm support by some, the flat-rate tax has not been adopted in the United States. Regard
47、less of the changes made by legislators since 1913, the basic formula for computing the amount of tax owed has remained basically the same. To determine the amount of income tax owed, certain deductions are taken from an individuals gross income to arrive at an adjusted gross income, from which addi
48、tional deductions are taken to arrive at the taxable income. Once the amount of taxable income has been determined, tax rate charts determine the exact amount of tax owed. If the amount of tax owed is less than the amount already paid through tax prepayment or the withholding of taxes from paychecks, the taxpayer is entitled to a refund from the IRS. If the amount of tax owed is more than what has already been paid, the taxpayer must pay the difference to the IRS. Calculating the gross