我国的工程项目如今竞争越来越激烈,间接的提高对工程会计的要求,尤其是对工程核算与成本控制的要求。本文首先介绍了研究背景,其次陈述了工程核算和成本控制中存在的问题,在此基础上研究了施工企业收入与成本的确认,最后提出了工程核算与成本控制的策略。 Nowadays, the project in our country is getting more and more fierce competition, which indirectly increases the demand for engineering accounting, especially for engineering calculation and cost control. This paper firstly introduces the research background, then presents the problems in engineering accounting and cost control, and on the basis of this, studies the confirmation of construction enterprises’ income and cost, and finally puts forward the strategy of engineering accounting and cost control.