本文基于多年的学习研究及工作经验,分析和探讨了当下我国建造合同成本核算问题的发展现状,指出了我国建造合同成本核算在合同对象、成本核算调整、实际成本等方面所存在的问题,并着重从调查分析、及时调整、加强管理等方面提出了改进的措施及其具体的操作运用。希望因此可以引起相关部门的关注,重视我国建造合同成本核算问题的健康发展,为我国建筑事业的科学成长打下坚实的基础。 Based on many years of study and work experience, this paper analyzes and discusses the current development of China’s construction contract cost accounting problems, and points out the problems in China’s construction contract cost accounting in the aspects of contract object, cost accounting adjustment, actual cost and so on Focus on the investigation and analysis, timely adjustment, strengthening management and other aspects of the proposed measures to improve and its specific operational use. Hopefully, this will arouse the concern of relevant departments and attach importance to the healthy development of the cost accounting of construction contracts in our country, laying a solid foundation for the scientific growth of China’s construction industry.