建筑工程预决算是工程造价管理工作的重点内容之一,是企业进行招投标及工程竣工决算的重要水平依据。文章从健全和完善工程预决算定额及编制办法的一些方面出发,论述了工程预决算编制中存在的问题,提出了对工程预决算如何控制和管理的办法,对应该注意的问题进行了论述。 The final account of construction project is one of the key contents of project cost management, and it is also an important level basis for enterprises to carry out bidding and bidding and completion of projects. From the aspects of perfecting and finalizing the project budget and the preparation methods, the article discusses the problems existing in the project budget preparation, puts forward the measures of how to control and manage the project budget, and discusses the problems that should be paid attention to.