目前,国际国内大型工程项目、复杂的工程设备采购多半是采取招标方式进行的。这类项目投标风险是比较大的,投标竞争的胜负不仅取决于各投标人的实力,也取决于投标人的投标策略和投标技巧运用的是否得当。因投标报价的过程除了核算成本和计算利润等外,还要 At present, the large-scale international and domestic projects, the procurement of complex engineering equipment are mostly taken by way of a tender. Bidding risk of such projects is relatively large, the outcome of the bidding competition depends not only on the strength of the bidders, but also on the bidder’s bidding strategy and the use of bidding techniques are appropriate. Due to the bidding process in addition to accounting costs and calculating profits, but also