建设成本管理是建设单位财务管理的核心内容之一。本文通过分析公路基本建设的特点对公路建设成本的影响 ,提出了全过程成本控制、全员成本控制的成本控制观点 ;论述了以施工阶段 (期中控制 )成本控制为重点的成本控制方法 ,并结合工作实际论述了责任成本与责任预算在建设成本期中控制中的初步运用与实践。 Construction cost management is one of the core contents of the financial management of the construction unit. This paper analyzes the impact of highway infrastructure construction cost on highway construction cost, puts forward the view of cost control of the whole process cost control and full cost control, and discusses the cost control method focusing on the construction stage (mid-term control) cost control. Combined with the actual work, the author discusses the initial application and practice of the responsibility cost and responsibility budget in the control of construction cost.