The author considers as follows : ( 1 ) we should understand how to define the price of architecture products the cost of engineering and the price of engineering , we should compare the connotations of plan price , float price and market price , we should clarify how engineering cost and architecture installation engineering cost are formed and what is the difference between balance price and final accounts price ; ( 2 ) through analyzing and comparing the account bases and composing contents of enterprise individual production cost and social average production cost , analyzing from the design mechanism ' s function of auction and bid and the purpose of actualizing auction and bid , we can confirm that the foundation that the titles are weeded when judged is enterprise individual production cost , not social average production cost ; ( 3 ) the author considers there is diverge between shop drawing budget based on ration and auction and bid , carrying out bill quantity of construction works can advance the formation of cons truction - product market price , also is the outset and integrant route to close international , but though code of valuation with bill quantity of construction works has a lot of advantage to advance the form of architecture market price , we also see it has lack and it should be amended 针对以上问题，笔者认为：应该了解建筑产品价格与工程造价、工程价格是如何界定的、比较建筑产品的计划价格、浮动价格与市场价格的含义，搞清楚工程造价的构成和建筑安装工程费用的构成以及竣工结算价格与决算价格的区别；通过分析、比较建筑产品的“社会平均生产成本”和“企业个别生产成本”的计算依据和构成内容，从招标投标的设计机制的功能和实施招投标的目的来分析，确认在评标中剔除低于成本价标书的依据是投标企业的个别生产成本，而不是社会平均生产成本；笔者认为以定额为计价依据的施工图预算方法与招标投标之间存在悖论，工程量清单计价的推行是对建筑产品市场价格形成改革的推进，也是建筑产品价格形成方式与国际接轨的开端与必经之路，但是也必须认识到虽然《建设工程工程量清单计价规范》具有推进建筑市场价格形成的诸多优势，但仍存在不足与需要完善的地方。
The low level of the existing contribution rate of personal account will not guarantee the basic life of the retired as life expectancy at retirement grows , will make security net function of social insurance perform inefficiently and will enable it not to coordinate with pension reform under the trend of aging population . thus , it is of theoretical value and practical significance to study the adjustment to the contribution rate of personal account based on life expectancy at retirement 实际运行中的个人账户低缴费率不能满足退休人口平均余命提高之后的基本生活需要,不能使社会保险的安全网功能得到有效发挥,不能适应中国人口老龄化趋势下养老保险体制改革不断深化的要求,因此探讨依据平均余命调整养老金个人账户缴费率这一论题,具有重要的理论价值和现实意义。
