定额计价方法与工程量清单计价方法的区别毕业论文.doc

华中科技大学毕业设计（论文）外文翻译文献毕业设计（论文）题目： 某商场装饰预算 翻译题目： 定额计价方法与工程量清单计价方法的区别 中文：定额计价方法与工程量清单计价方法的区别 在不同的经济发展时期，建筑产品有不同的价格形式，不同的定价主体，不同的价格形成机制；定额计价方法和工程量清单计价方法是我国建设市场发展过程中不同阶段形成的二种计价方法。二者的区别主要体现为：一、价格的表现形式不同 定额计价介于国家定价和国家指导价之间。在此模式下，工程价格由国家直接确定或者由国家给出一定的指导性标准，承包商可以在一定的幅度范围内予以竞争；工程量清单计价反应的是市场定价，在此模式下，工程价格在国家有关部门间接调控和监督下，由承发包双方根据工程市场中建筑产品供求关系变化自主确定工程价格。二、工程造价构成不同1、单位工程造价构成形式不同 按定额计价时单位工程造价由直接费、间接费、利润、税金构成,计价时先计算直接工程费,加上措施费共同构成直接费，再以直接费(或其中的人工费)为基数计算各项费用、利润、税金,汇总为单位工程造价。工程量清单计价时,造价由工程量清单费用(=清单工程量项目综合单价)、措施项目清单费用、其他项目清单费用、规费、税金五部分构成,作这种划分的考虑是将施工过程中的实体性消耗和措施性消耗分开,对于措施性消耗费用只列出项目名称,由投标人根据招标文件要求和施工现场情况、施工方案自行确定,以体现出以施工方案为基础的造价竞争;对于实体性消耗费用,则列出具体的工程数量,投标人要报出每个清单项目的综合单价。2、分项工程单价构成不同 按定额计价时分项工程的单价是工料单价,即只包括人工、材料、机械费,工程量清单计价分项工程单价一般为综合单价,除了人工、材料、机械费,还要包括管理费(现场管理费和企业管理费)、利润和必要的风险费。 采用综合单价更直观的反映了各计价项目（包括构成工程实体的分部分项工程项目和措施项目、其它项目）的实际价格，便于工程款支付、工程造价的调整和工程结算,也避免了因为“取费”产生的一些无谓纠纷。综合单价中的直接费、费用、利润由投标人根据本企业实际支出及利润预期、投标策略确定,是施工企业实际成本费用的反映,是工程的个别价格。综合单价的报出是一个个别计价、市场竞争的过程。三、单位工程项目划分不同 按定额计价的工程项目划分即预算定额中的项目划分,以施工工序为主，内容单一（有一个工序即有一个计价项目,其划分原则是按工程的不同部位、不同材料、不同工艺、不同施工机械、不同施工方法和材料规格型号,划分十分详细。工程量清单计价的工程项目划分以工程实体为对象，较之定额项目的划分有较大的综合性,将形成某实体部位或构件必须的多项工序或工程内容并为一体，能直观地反映出该实体的基本价格,它考虑工程部位、材料、工艺特征,但不考虑具体的施工方法或措施,如人工或机械、机械的不同型号等,同时对于同一项目不再按阶段或过程分为几项,而是综合到一起,如：砖砌化粪池按座综合了挖土方、作垫层、池底板、砌砖池、抹灰、回填等。锚杆支护按综合了钻孔、制浆、压浆、锚杆制作、张拉锚、喷射砂浆等工序或工程内容。这样能够减少原来定额对于施工企业工艺方法选择的限制,报价时有更多的自主性。 工程量清单中的量应该是综合的工程量,而不是按定额计算的“预算工程量”。综合的量有利于企业自主选择施工方法并以之为基础竞价,也能使企业摆脱对定额的依赖,建立起企业内部报价及管理的定额和价格体系。 定额计价模式中计价项目的工程实体与措施合二为一。即该项目既有实体因素又包含措施因素在内。而清单计价模式工程量计算方法是将实体部分与措施部分分离，有利于业主、企业视工程实际自主组价，实现了个别成本控制。 定额计价模式的项目划分中着重考虑了施工方法因素，从而限制了企业优势的展现，而清单计价模式的项目中不再与施工方法挂钩，而是将施工方法的因素放在组价中由计价人考虑。四、编制工程量的主体不同 在定额计价方法中，工程量分别由招标人和投标人分别按图计算。而清单计价方法中，工程量由招标人统一计算或委托有关工程造价咨询资质单位统一计算，工程量清单是招标文件的重要组成部分，各招标人依据招标人提供的工程量清单，根据自身的技术装备、施工经验、企业成本、企业定额、管理水平自主填写单价和合价。5、 计价依据不同 1. 定额计价是我们使用了几十年的一种计价模式，其基本特征就是价格定额费用文件规定，并作为法定性的依据强制执行，不论是工程招标编制标底还是投标报价均以此为唯一的依据，承发包双方共用一本定额和费用标准确定标底价和投标报价，一量定额价与市场价脱节就影响计价的准确性。定额计价是建立在以政府定价为主导的计划经济管理基础上的价格管理模式，它所体现的是政府对工程价格的直接管理和调控。随着市场经济的发展，我们曾提出过“控制量、指导价，竞争费”、“量价分离”、“以市场竞争形成价格”等多种改革方案。但由于没有对定额管理方式及计价模式进行根本的改变，以至于未能真正体现量价分离，以市场竞争形成价格。也曾提出过推行工程量清单报价，但实际上由于目前还未形成熟的的市场环境，一步实现完全开放的市场还有困难，有时明显的是以量补价量价扭曲，所以仍然是以定额计价的形式出现，摆脱不了定额计价模式，不能真正体现企业根据市场行情和自身条件自主报价。 2. 工程量清单计价是属于全面成本管理的范畴，其思路是“统一计算规则，有效控制水量，彻底放开价格，正确引导企业自主报价、市场有序竞争形成价格”。跳出传统的定额计价模式，建立一种全新的计价模式，依靠市场和企业的实力通过竞争形成价格，使业主通过企业报价可直观的了解项目造价。3. 工程量清单计价与定额计价不仅仅是在表现形式、计价方法上发生了变化，而是从定额管理方式和计价模式上发生了变化。首先，从思想观念上对定额管理工作有了新的认识和定位。多年来我们力图通过对定额的强制贯彻执行来达到对工程造价的合理确定和有效控制，这种做法在计划经济时期和市场经济初期，的确是有效的管理手段。但随着经济体制改革的深入和市场机制的不断完善，这种以政府行政行为作为对工程造价的刚性管理手段所暴露出的弊端越来越突出。要寻求一种有效的管理办法和管理手段，从定额管理转变到为建设领域各方面提供计价依据指导和服务。其次，工程量清单计价实现了定额管理方面的转变。工作量清单计价模式采用的是综合单价形式，并由企业自行编制。由于工程量清单计价提供的是计价规则、计价办法以及定额消耗量，摆脱了定额标准价格的概念，真正实现了量价分离、企业自主报价、市场有序竞争形式价格。工程量清单报价按相同的工程量和统一的计量规则，由企业根据自身情况报出综合单价，价格高低完全由企业自己确定，充分体现了企业的实力，同时也真正体现出公开、公平、公正。采用行业统一定额计价，投标企业没有定价的发言权，只能被动接受。而工程量清单投标报价，可以充分发挥企业的能动性，企业利用自身的特点，使企业在投标中处于优势的位置。同时工程量清单报价体现了企业技术管理水平等综合实力，也促进企业在施工中加强管理、鼓励创新、从技术中要效率、从管理中要利润，在激烈的市场竞争中不断发展和壮大，企业的经营管理水平高，可以降低管理费，自有的机械设备齐全，可减少报价中的机械租赁费用，对未来要素价格发展趋势预测准确，就可以减少承包风险，增强竞争力，其结果促进了优质企业做大做强，使无资金、无技术，无管理的小企业、包工头退出市场，实现了优胜劣汰，从而形成管理规范、竞争有序的建设市场秩序。 总结：计价的不同这是清单计价和按定额计价的最根本区别。按定额计价的唯一依据就是国家、省、有关专业部门制定的各种定额,其性质为指导性；而工程量清单计价的主要依据是“清单计价规范”，其性质是含有强制性条文的国家标准,包括企业生产要素消耗量标准、材料价格、施工机械配备及管理状况、各项管理费支出标准等。目前可能多数企业没有企业定额,但随着工程量清单计价形式的推广和报价实践的增加,企业将逐步建立起自身的定额和相应的项目单价,当企业都能根据自身状况和市场供求关系报出综合单价时,企业自主报价、市场竞争(通过招投标)定价的计价格局也将形成,这也正是工程量清单所要促成的目标。工程量清单计价的本质是要改变政府定价模式,建立起市场形成造价机制,只有计价依据个别化,这一目标才能实现。六、施工措施性消耗纳入位置不同 定额计价没有区分施工实物性消耗和施工措施性消耗，笼统的置于一起，工程实体与措施合二为一；而工程量清单计价把施工措施与工程实体项目进行分离单列，并纳入了竞争的范畴。七、工程量计算规则不同 定额计价模式按分部分项工程的实际发生量计量，而清单计价模式则按分部分项实物工程量净量计量，也不包含工程量合理损耗；当分部分项子目综合多个工程内容时，以主体工程内容的单位为该项目的计量单位。比如：挖10m底面宽为1.8m，深2m的砖基础土方，定额计价的工程量计算要考虑增及工作面及放坡因素，为：（1.8+20.2+20.33）210=57.2m3，清单计价中工程量的计算不考虑增加工作面及放坡，为1.8210=36m3。又如清单计价的挖基础土方中包括破桩头的工程内容时，无论破桩头的工程量多大均以挖基础土方的工程量m3为单位计价，破桩头不再单列工程量。八、合同价格的调整方式不同 定额计价方法形成的合同，其价格的主要调整方式有：变更签证、定额解释、政策性调整。而工程量清单计价方法在一般情况下单价是相对固定下来的，减少了在合同实施过程中的调整活口，如果清单项目的数量没有增减，能够保证合同价格基本没有调整，保证了其稳定性，也便于业主进行资金准备和筹划。 总而言之，随着工程量清单计价形式的推广和报价实践的增加,企业将逐步建立起自身的定额和相应的项目单价,使企业根据自身状况和市场供求关系报出综合单价,企业自主报价、市场竞争(通过招投标)定价的计价格局必将形成。九、招投标形式不同 价格法中规定了三种定价方式，即政府定价、政府指导价和市场调节价。工程价格应该属于市场调节价的范畴，因为我国工程价格是以招投标方式为核心进行竞争定价，其价格本应是市场调节价。长期以来，我国的工程造价管理沿用的是定额模式，由于价格改革没有到位，在招投标活动中，还设有标底，投标报价及标底是招投标文件中要求的现行定额标准而计算的，在没有失误的情况下，理论上投标报价与标底价应该是相同的，在竞标过程中，标底是个中准价，给一定的幅度作为有效标的判定。所以从表面上看，现在的施工承发包价格是政府指导价，但这只是个过渡时期所采用的办法，最终要走向市场调节。招标投标法中明确规定标底可有可无，强调无标底的低价法中标，实行工程量清单就是让市场调节价格，这样从根本上改变了定额模式下套定额取费的计价办法，由企业根据竞争需要、自身实力和在某一特定项目上的需求目标自主确定管理费和利润水平，通过招投标方式优选中标单位，用合同形式确认工程造价。这一价格本质上不同于定额模式下通过层层计算算出的价格，也不同于“一方愿卖一方愿买一拍即成的”简单的市场交易行为，它既不是投标人任意定价，也不是招标人自由出价，而是在一定市场规则的引导下，通过报价竞争，由社会加以确认。其关键是必须进入一个公平竞争的建筑交易市场。竞争价的结果是在保证质量的前提下，节约招标人的投入，提高投标人的经营管理水平，使资源得到更合理的配置。 在清单模式计价的招标投标活动中，确定价格应遵循两个基本原则，一个是合理低价中标，另一个是要不低于个别成本价。合理低价就是工期合理且最短，施工组织设计的方案足以保证工程质量，施工措施先进、合理、可行且最佳，投标报价在合理的前提下能足以保证工程的顺利完成且最低。成本价是投标人的个别成本，投标人应参加评标委员会对投标人拟采取实现低报价的措施进行评审答辩，评委认为是合理的，是可以实现的，则可认为期低报价是不低于其投标人的个别成本，评标时才认为有效。英文： fixed price list of works and the price difference In different periods of economic development, building products have different prices, prices of different subjects, different price formation mechanism;fixed price construction methods and inventory valuations of the construction of the market development in different stages of a pricing method two.The main difference between the two:一、Prices in different forms and manifestations fixed price pricing between countries and between national steering price. In this mode, works directly by the State price set by the State or to be the guiding standards, the contractor to a certain extent be competition project inventory value of the response of the market price, in this mode, the price of relevant state departments indirect regulation and supervision by the contracts under the construction works in the market demand and supply products independently determine project price changes.二、Constitute a different project cost1.Units constitute a different form of project cost At the fixed price of units, the cost of direct, indirect costs, fees, profits tax, price calculation, first direct project costs, charges and measures constitute direct costs, the direct costs (or the labor costs) calculated on the fees, profits tax, and the aggregate for the cost. price list of works, construction works by inventory costs (small list works X project comprehensive price) list of items, list of items costs, and other charges, fees, taxes 5 parts of the Division for the consideration of the construction of physical exertion and consumption, the separation of consumption expenses of the measures listed only project name of the tender bidding documents for the construction site, and construction programme to determine, in order to reflect on the basis for the construction cost competitive; consumption expenses of the entities, the list of specific projects, bidders to give each list the overall project cost.2.Constitute different sub-project price At the fixed price hours of work of the unit price is expected that only include labour, materials, machinery, Engineering Projects in inventory value of the unit price in general, in addition, artificial materials, machinery, also including management fees (site management costs and management fees, profits and risks. An integrated unit more directly reflects the price of the project, including a part of the project works entities and other measures, the actual prices paid for works, the cost of adjustment and settlement projects, and to avoid the fee of some unnecessary disputes. The direct costs, integrated unit costs and profits by bidders and actual expenditures under the enterprise profits, bidding strategy is expected that the costs of the actual cost of construction enterprises, the prices of individual projects. A comprehensive report of the unit price of a particular market competition, the process.三、Divided into different units of the project The Project Division at the fixed price fixed budget allocation of items, mainly in the construction process, single (there is a process that is a price, the Division was that the different parts of the project, different materials, technology, construction machinery, construction methods and materials model, divided into 10 in detail. inventory value of construction projects in specific projects for entities of the fixed allocation of more comprehensive, will form an entity parts or components must be a number of process or project and to reflect the entities directly to the basic price, it will consider parts, construction materials, process features, but without taking into account the specific method of construction or measures, such as artificial or machinery, different types of machinery, and not on the basis of a project or process is divided into several stages, but a comprehensive, such as brick septic tanks by digging out a comprehensive, Turkey, as a cushion layer pool plate, bricklaying, pool, not wipe backfilling. Anchor Shank support by M Comprehensive occupies the drilling, pulp, threshed anchor shank, production, Zhang la anchor injection, mortar, process or project. This could reduce the scale of construction enterprise technology options, offer more autonomy. The volume of work should be integrated in the list of works, rather than by fixed terms of the Budget works. The overall volume of enterprises to independently choose the method and to bid, will also enable enterprises to extricate themselves from dependence on the scale, the establishment and management of enterprises internal price fixed and price system. fixed price price factored model project entities and measures for the 2. Both entities of the project also includes measures in factors. The list of pricing model project amount is calculated based on the part of the physical separation of part of measures to facilitate business owners, actual project as an independent unit price of the individual cost control.fixed price of the Model Project Division focused on the method of construction, thus limiting the difference in the show, the price list of the model project will not be linked with the method, but the method of price factors in the Group of the price.四、Principal amount of the preparation of different project The fixed price, works by tendering and bidding were calculated by the plan. list of prices, works by tender uniform basis or commissioned by the construction costs of the Advisory Unit uniform basis, the project inventory is an important component of the tender documents, the tender bidding basis for the project inventory, based on its own experience, technology and equipment, construction costs of enterprises, enterprise management autonomy may be fixed, price and price.五、Pricing according to different1. We use the fixed pricing is a pricing model for decades, its basic feature is the price = cost + fixed + documents, and as a basis for legal enforcement of, whether it is the preparation of project bidding, or bidding price for the tender offer are asThe only basis on contract the two sides share a fixed base price and cost criteria to determine prices and tender offer, the amount of fixed price and the market price of a touch on the impact of pricing accuracy.Fixed pricing is based on the pricing of government-led economic management plan based on the price control model, it embodies the Governments direct management of the project and control prices.With the development of market economy, we have raised the control volume, guide price, competition fee and separation volume and price, the formation of market competitive prices and other reforms.However, the absence of a fixed management and fundamental changes in pricing models that reflect the volume and price can not really separate the formation of market competitive prices.Has been raised by the implementation of BOQ, but in fact has not yet been shaped as a mature market environment, a step to achieve a fully open market, there are difficult and sometimes significant amount of price premium is the amount of distortion, so is still athe form of fixed pricing, fixed pricing model can not escape, can not truly reflect the business conditions under the market conditions and their own self-quotation.2. Bill of Quantities are the scope of a comprehensive cost management, the idea is unified calculation rules, effective control of water, completely freeing of prices, the right to guide enterprises to self-offer, competitive and orderly market, the formation of prices. Out of the traditional fixed pricing model, to establish a new pricing model, relying on the strength of the market and business formation through competitive prices, so that owners can offer through the intuitive understanding of enterprise project cost.3. Bill of Quantities and not just in the form of fixed pricing, valuation methodology has changed, but from a fixed management and pricing models change.First, the fixed ideas on the management of a new understanding and positioning.Over the years we are trying to force through the implementation of the quota to meet the reasonable cost of the project identification and effective control, this approach in the planned economy period and the beginning of market economy, is indeed an effective management tool.But with the deepening of economic reform and continuous improvement of market mechanisms, such as administrative acts of government project cost means of rigid management shortcomings exposed more and more prominent.To search for an effective management practices and management tools, from a fixed area of managing change to all aspects of building a basis for guidance and services to provide pricing.Secondly, the Bill of Quantities to achieve the quota management change.Workload of the list price model is used in the form of an integrated unit, prepared by the enterprises themselves.As provided in the Bill of Quantities is pricing rules, pricing approaches, and the fixed consumption, free from the concept of a fixed standard prices, the real volume and price to achieve the separation of corporate self-quotation, the market price of orderly competition in the form.BOQ quantities and at the same uniform measurement rules, the companies consolidated according to their quoted price, the price level determined entirely by the enterprise itself, and fully reflects the strength of enterprises, but also truly reflects the openness, fairness, justice.Fixed pricing with the industry a unified, bidding companies do not have the pricing right to speak, can only passively accept.The tender offer quantities, you can give full play to the initiative of enterprises, enterprises use their own characteristics, so that enterprises in the tender in a dominant position.BOQ also reflects the level of enterprise technology management overall strength, but also encourage enterprises to strengthen management in the construction, encourage innovation, from the technology to be efficient, from the management to profit, in the fierce competition in the market continue to develop and grow,high level of enterprise management, can reduce management fees, own mechanical equipment, purchase of machinery to reduce rental costs, factor prices on the future development trend projections are accurate, we can reduce contracting risk, competitiveness, and the results forhigh-quality enterprises bigger and stronger, so that no capital, no technology, no management of small businesses, contractors out of the market, to achieve the survival of the fittest, to form the management practices, competitive and orderly construction markets. Summary:This is the list at the fixed price and value of the most fundamental difference. At the fixed price basis is the only national, provincial and the professional sector of the scale of the nature of guiding the work of the list price is mainly based on price list norms, containing the nature of the Mandatory Provisions of the national standards, including the business factors of production, consumption price standard construction materials, machinery, equipment and management of the management costs. It is expected that most enterprises enterprises are not fixed, but as the project inventory promotional price quotations and practice, enterprises will gradually establish their own projects and fixed price, when enterprises are based on their own situation and market supply and demand a comprehensive, pricing, corporations, price competition, through public bidding) Price of the Bureau will also form a price, which is to facilitate the work of the list. inventory value of construction is to change government pricing model, a market price mechanism, based on individual only price, this goal can be achieved.6、 construction and consumption measures in place various fixed prices did not distinguish between consumption and construction works in kind consumption measures, in general, works for a 2 entities and the measures; and the project inventory value of construction and engineering projects separation separate entities, and in the context of the competition.七、Engineering calculation rules for different fixed price model project as part of the actual measurement Volume and price list mode as part of physical works net volume measurement, are not included works reasonable depletion, as a part of a comprehensive project, the main works for the units of measurement of the project. For example, digging 10m wide bottom 1.8m, 2m tiles on the basis of the Turkish side, the fixed price basis to consider the work and face and in Singapore, and the (1.8 + 2 0.2 + 2 x 0.33) = 57.2 x 2 x 10m 3, the list price calculation does not consider the construction of the face and inc