[摘　要]　《建设工程工程量清单计价规范》（GB50500-2013）既借鉴国际惯例，有理论的前瞻性，又结合国内造价管理的实践，具有很强的操作性。为准确理解和掌握规范的精神实质和内涵要求，更好地发挥规范的指导作用，本文在剖析其体现的五项主要原则、解读其体现的六项技术要点的基础上，提出规范实践运用的三个关键问题，并为进一步改进和完善工程量清单计价规范提出合理化建议。

[关键词]　工程量清单；主要原则；技术要点；风险分担

Abstract: Code of Bills of Qucmfities and Valuation for Construction Works（GB50500-2013） embodies the prospective of theory and has a very strong operability, because it references international practice and combines with the practice of cost management. In order to accurately understand and grasp the essence and connotation of the specification, play better a guiding role norms, the paper deeply analyzes the five main standards reflected by the principle, systematically explains six main technical points. Based on the perspective of practice, the paper puts forward three key problems about the practice of specification on that basis. At last, the paper analyzes the limitations and puts forward reasonable suggestions in order to further improve and perfect the bills of quantities.

Key words: bills of quantities; general principle; technical point; risk sharing

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建筑经济，2013（6）：16-19