自“九五”以来,我军装备发展速度明显加快,一大批高新技术武器陆续通过设计定型,进入批生产阶段。在对这些新装备进行审价时发现,承制方为追求最大利润,想方设法在报价中提高成本,导致装备价格失真,给审价工作带来很大困难。一、承制方报价问题1.直接材料方面。承制方在直接材 Since the Ninth Five-year Plan, the pace of development of our military equipment has accelerated noticeably. A large number of high-tech weapons have been passed through the design and shaping process one after another, and have entered the batch production stage. At the trial price of these new equipment, it was found that for the pursuit of maximum profits, the undertaking party managed to raise the cost in the quotation, resulting in the distortion of the equipment price, which brought great difficulties to the price-fixing work. First, the seller quotes question 1. Direct materials. Contractor in the direct material