[摘　要]　在工程实践中，甲供材由于供应数量和实际数量不同以及供应价格和退还价格不同，在发承包双方进行价款结算和甲供材退款时往往会产生争议。通过案例的形式对甲供材在定额计价模式和工程量清单计价模式下的结算数量、结算单价、退还数量和退还单价做明确的阐述，重点讨论2013版《建设工程工程量清单计价规范》中对于甲供材的具体规定和相应的调整方法，并与暂估价材料的处理方法对比，为工程实践者提供解决甲供材结算与退还方面实际问题的方法和思路。

[关键词]　甲供材；结算；退还；采保费

Abstract: Due to the differences of materials supplied by owners between the supply quantity and the actual quantity, or between the supply price and the refund price, there will tend to generate controversy between the owners and the contractors when the owners pay the project cost or take back the materials' refund in construction practice. In the form of a case, the paper formulates respectively the details including the construction settlement quantity, settlement unit price, material return quantity and return unit price in the quota price mode and the bill of quantities price mode. It also focuses on specific provisions for material supplied by owners and the corresponding adjustment method by the price specification of Bill of Quantities for Construction Engineering（2013 version）, and it compares the processing method between the materials supplied by owners and the temporary appraisal materials, to provide a method and idea to solve practical problems for engineering practitioners.

Key words: materials supplied by owners; construction settlement; refund; purchasing and storage costs

[参考文献]

[1]住房和城乡建设部.GB50500-2013建设工程工程量清单计价规范[S]．北京：中国计划出版社，2013.

[2]住房和城乡建设部.GB50854-2013房屋建筑与装饰工程工程量计算规范[S]．北京：中国计划出版社，2013.

[3]孙凌志.清单计价模式下工程价款调整的预控措施研究[J]．建筑经济，2013（3）.

[4]孙凌志.新清单规范热点问题研究[J]．建筑经济，2014（3）.

建筑经济，2014（7）：51-55