近年来,军队基本建设随着军队质量建军的深入和国家安全形势的需要,规模逐年增大。二炮阵地建设作为军队基本建设的重要组成部分,在新世纪显得尤为突出和紧迫,这给二炮工程部队提出了新的挑战。本文就工程部队如何搞好成本核算,提高建设投资效益做一粗浅的探讨。 In recent years, with the deepening of army building and the national security situation, the capital construction has been increasing year by year. The construction of the second artillery position, as an important part of the army’s capital construction, has become even more prominent and urgent in the new century. This poses a new challenge to the Second Artillery Corps. This article on the engineering unit how to do a good job costing, improve the efficiency of construction investment to do a superficial discussion.