[摘　要]　经评审的最低投标价法是控制工程造价的有效措施，但其在实际操作中亦存在企业成本难以确定等问题，结合实践，探讨了差额担保在招投标活动中的引入及其应用效果，指出差额担保的应用能有效保障工程建设的顺利进行，促进建筑市场的健康发展。
[关键词]　经评审的最低投标价法,差额担保,企业成本
Abstract: The lowest price bidding method by judgment is an effective measure to control engineering cost, but there are some problems, for example, the enterprise cost is hard to determine in practice. Based on the practice, the paper explores the introduction of difference guarantee in bidding, and its application effectiveness. It is pointed out that the application of difference guarantee can assure the trouble-free operation of project construction, and promote the health development of construction market.
Key words: the lowest price bidding method by judgment; difference guarantee; enterprise cost
建筑经济，2010（3）：96-97