政府公共工程招投标弊端与改进研究

政府招投标制度的实施,充分起到了降低工程造价、提高工程质量、确保工程投资效益等作用。但与此同时,政府工程招投标实践中也还存在规避招标、暗箱操作、收买评标委员、围标抢标等违法违规行为,直接影响到招投标工作的成败,给政府公共工程建设造成很大的损害。本文从政府公共工程招投标存在的弊端出发,分析招投标存在问题的原因,并研究解决这些弊端的办法。     

工程量清单计价模式下招投标工程的造价控制

介绍工程量清单计价模式在招投标工程中的作用和特点,给出工程量清单报价招标阶段、评标阶段、施工阶段和竣工结算阶段造价控制采用的方法,针对当前招投标中存在的问题,对完善工程量清单招标工作提出了建议。     

工程量清单计价模式下招投标工程的造价控制

介绍工程量清单计价模式在招投标工程中的作用和特点,给出工程量清单报价招标阶段、评标阶段、施工阶段和竣工结算阶段造价控制采用的方法,针对当前招投标中存在的问题,对完善工程量清单招标工作提出了建议.     

山东省 沂水县政府采购1～9月份节约资金418万元

启东市招投标工作在发展中规范,在规范中完善,在完善中提高,在提高中突破,成为源头治腐的强有力阵地,受到社会各界好评。一是评标方法有新突破。改变以往设立暗标的做法,采取最低价、次低价、综合评分等3种不同的评标办法来组织评标,使评标过程更加公开、公平、公正、透明。变暗标为明标,较好地防止了围标、串标现象的发生。二是监督工作有新突破。全面实施工程招标“一站式”服务、“一条龙”监督的制度。即从招标信息的发布——招标报名——接受资格预审材料——讨论资格预审和招标文件——招标文件的发售——投标、开标、评标等所有工作…     

浅谈招标控制价的合理确定

招标控制价可有效控制投资．防止恶性投标和恶意降价带来的投资风险，同时配合评标办法的合理使用能够可有效防止串标、围标现象的发生。合理确定招标控制价必须要有政策依据，并严格监管执行，设置招标控制价时必须依据市场价格作为参考。     

制定政府采购货物项目《综合评分法》评标标准应注意的问题

《政府采购货物和服务招标投标管理办法》第34条规定:评标工作由招标采购单位负责组织,具体评标事务由招标采购单位依法组建的评标委员会负责。而评标委员会评标依据的是招标文件中规定的评标办法和评标标准,政府采购货物和服务项目的评标办法、评标标准制定的是否科学、规范,将对中标结果产生直接影响,直接关系到政府采购的规范管理。由于部分政府采购监督管理部门疏于对政府采购货物和服务项目具体评标标准的制定和管理,致使已采用的评标办法和评标标准还存在这样或那样的问题,供应商投诉时有发生。因此,制定统一、科学、规范的政府采购货物和服务项目评分标准,是政府采购监督管理部门当前应做好的一项重要工作,也是政府采购规范管理的必然要求。不然的话,供应商投诉将很难避免,工作被动局面难于得到改观。下面,笔者将河北省政府采购货物项目〈综合评分法〉的评标标准制定情况、在制定过程中应注意的问题及取得的效果,一并介绍给大家,供大家参考。     

军队工程建设项目招投标管理将进行改革

记者近日从解放军总后勤部了解到,为认真贯彻落实中央和军委总部关于改进作风一系列决策部署,军队工程建设项目招投标管理将进行改革。改革内容主要涉及招标方式、评标办法、投标企业入围办法、评标委员会构成,以及监督和处罚措施等。总后勤部已通知要求,在北京、济南、青岛和天水等4个城市驻军先期开展改革试点,明年在全军范围实施。     

三种评标方法的比较及合理选用

招标评标方法是政府采购招投标过程中决定中标价是否合理和评标是否公正的最关键环节，评标方法的制定需要结台多种因素来确定。通过近年来的实践，全国各地提出了多种不同的评标方法，为了实现规范化、统一化，有利于创建公平、合理的市场环境。财政部在《政府采购货物和服务招标投标管理方法》(以下简称《管理方法》)中明确规定了三种评标方法，     

如何规范注册会计师业务招投标行为

正注册会计师业务招投标,是指需要注册会计师业务的一方发布招标信息,拟提供相关业务的会计师事务所按招标要求投标,通过评标确定提供相关注册会计师业务的会计师事务所。一、注册会计师招投标依据的法律法规目前,我国注册会计师业务招投标行为适用的法律、部门规章及行业要求主要包括:《中华人民共和国招标投标法》、《中华人民共和国招标投标法实施条例》、《委托会计师事务所审计招标规范》(财会[2006]2号)、《关于进一步落实会计师事务所服务收费管理办法的通知》(财会[2011]18号)等。     

内部审计如何参与建设工程招投标活动

建设工程招投标活动是建设单位成本控制的重点,也是中标单位与招标单位合作的起点。内部审计作为招标单位内部控制的一部分,既要对工程招标进行监督和控制,有效防范工程项目风险,遏制工程项目建设中的腐败行为,把好"入口关",又不能干预招标单位具体的经营管理,该如何参与建设工程招投标活动,内部审计往往处于两难境地。本文从招投标活动目标的角度分析内部审计如何参与建设工程招投标活动。     

升值之言该如何听

自今年6月中国暗示将松动人民币汇率以来,人民币升值幅度仅为0．4％,这大大低于华盛顿的期待,因此,中美两国的关系日益紧张起来。随着失业率的膨胀,以及选举年即将到来,美国国会再一次将人民币汇率摆上了议事日程：9月6日,华盛顿两位高官为缓和中美关系前往北京,就人民币及其他重要问题进行高峰会晤,以期达成共识。     

商业银行如何应对利率市场化

最近,中国央行的利率政策传达出利率市场化步伐骤然加快的信号,沉浸在央行利率管制环境下的国内商业银行突然感到"利基"竞争的性质发生了重要变化。那么.在利率市场化环境下商业银行应采取怎样的风险偏好,才能使贷款定价覆盖风险溢价?这是银行管理者必须回答的问题。     

When to ally & when to acquire

Acquisitions and alliances are two pillars of growth strategy. But most businesses don't treat the two as alternative mechanisms for attaining goals. Consequently, companies take over firms they should have collaborated with, and vice versa, and make a mess of both acquisitions and alliances. It's easy to see why companies don't weigh the relative merits and demerits of acquisitions and alliances before choosing horses for courses. The two strategies differ in many ways: Acquisition deals are competitive, based on market prices, and risky; alliances are cooperative, negotiated, and not so risky. Companies habitually deploy acquisitions to increase scale or cut costs and use partnerships to enter new markets, customer segments, and regions. Moreover, a company's initial experiences often turn into blinders. If the firm pulls off an alliance or two, it tends to enter into alliances even when circumstances demand acquisitions. Organizational barriers also stand in the way. In many companies, an M&A group, which reports to the finance head, handles acquisitions, while a separate business development unit looks after alliances. The two teams work out of different locations, jealously guard turf, and, in effect, prevent companies from comparing the advantages and disadvantages of the strategies. But companies could improve their results, the authors argue, if they compared the two strategies to determine which is best suited to the situation at hand. Firms such as Cisco that use acquisitions and alliances appropriately grow faster than rivals do. The authors provide a framework to help organizations systematically decide between acquisition and alliance by analyzing three sets of factors: the resources and synergies they desire, the marketplace they compete in, and their competencies at collaborating.     

How to Tie Equity Compensation to Long-Term Results

Companies, investors, and regulators around the world are now seeking to tie executives' payoffs to long-term results and avoid rewarding executives for short-term gains. Focusing on equity-based compensation, the primary component of top executives' pay, the authors analyze how such compensation should best be structured to provide executives with incentives to focus on long-term value creation.
To improve the link between equity compensation and long-term results, the authors recommend that executives be prevented from unwinding their equity incentives for a significant time period after vesting. At the same time, however, the authors suggest that it would be counterproductive to require that executives hold their equity incentives until retirement, as some have proposed. Instead, the authors recommend that companies adopt a combination of "grant-based" and "aggregate" limitations on the unwinding of equity incentives.
Grant-based limitations would allow executives to unwind the equity incentives associated with a particular grant only gradually after vesting, according to a fixed, pre-specified schedule put in place at the time of the grant. Aggregate limitations on unwinding would prevent an executive from unloading more than a specified fraction of the executive's freely disposable equity incentives in any given year.
Finally, the authors emphasize the need for effective limitations on executives' use of hedging and derivative transactions that would weaken the connection between executive payoffs and long-term stock values that a well-designed equity arrangement should produce.     

NYSE execution quality subsequent to migration to hybrid

In October 2006, the NYSE began rolling-out phase three of a four-phase plan initiate its new Hybrid trading mechanism. The results show that this new trading platform introduced a much larger proportion of electronic transactions relative to floor auction transactions. This migration to electronic transactions is further evidenced by a mirror shift in price discovery from floor trades to trades marked for automatic electronic execution. In addition, the move to Hybrid trading introduced a significant decrease in inventory control costs, as well as a noticeable increase in trade persistence. Finally, the new trading platform has increased the speed with which orders are met, and has also decreased the proportion of executed shares which receive price improvement.

How to stop the race to the bottom

Standard tax multipliers are a widespread feature of fiscal equalization systems. A simple theoretical model shows that actual tax multipliers respond positively to changes in standard tax multipliers. This theoretical prediction is tested empirically using data on municipalities in Germany. A quasi-experiment in the state of North Rhine-Westphalia is exploited to identify the incentive effect. The empirical results confirm that local business tax policy is shaped by standard tax multipliers. They provide a straightforward practical tool to avoid a race to the bottom in local business tax rates.