1　引　言计划利润是人们普遍关心和比较敏感的问题之一 .现结合笔者在实际工作中的一些体会 ,就建筑企业的现状、计划利润的计算基数问题作粗浅的探讨 .长期以来 ,建筑业的利润达不到全社会的平均水平 ,并且呈逐年下降趋势 .例如 ,白石工程 1997年度任务比较饱满 ,共完成建安 1 Introduction Project profit is one of the most commonly concerned and sensitive issues.Considering some of the author’s experience in the actual work, the status quo of construction companies, the basis for the calculation of the planned profit for a brief discussion.For a long time, the construction industry Profits less than the average level of the whole society, and showed a downward trend year by year.For example, the Whitehead project in 1997 full of tasks, completed a total of Jian