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某引水工程隧洞施工招标。招标文件中规定的中标条件是：能满足招标文件的实质性要求，并且经评审的投标价格最低（但是投标价格低于成本的除外）。经过评标委员会评审，满足招标文件实质性要求的投标人有6家，按评审后的报价由低到高排序如下表所示。该招标项目的标底为66060万元。 评标委员会在对投标人A的投标报价进行合理性分析时，认为其投标报价偏低的原因主要是所需人、材、机的数量明显低于现行预算定额，应予拒绝。评标委员会的观点是否正确？为什么？
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