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中文摘要：
在竞争激烈的建筑市场中，承包商需要建立创收体系，保障合法权益，提高利润水平．本文从创收支柱理论和二次经营的研究入手，界定了承包商创收的内容，通过对创收体系建立的基础和理论依据进行研究，探讨了不平衡报价和工程变更、工程价款调整、工程索赔相配合的创收体系的建立．
英文摘要：
In construction market, the competition is becoming even fiercer. Contractors need to establish the income-increasing system, protecting the legitimate rights and interests, improving the profit level. This paper began with the study of the second profit-earning and the income-increasing pillar theory. Then, this paper defined the scope of the contractor income-increasing content. Through studying the basis and theory of the established income-increasing system, this paper discussed how to establish the process of income-increasing system by combining with unbalanced bidding, variations, adjustment, claims matched with each other.
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