由于施工企业具有的行业特征,责任会计在施工企业项目管理中的应用显为重要。推行责任会计,实行责任预算成本可以控制企业经营耗费与企业内部承包经营责任制、有利于将企业总体经营目标和各责任层的经营责任指标有机结合起来,促进企业管控结合,使总体经营目标及各责任目标整体实现。 Due to the characteristics of the construction industry, the responsibility accounting in the construction project management application is very important. The implementation of responsibility accounting, the implementation of the responsibility budget costs can control the operating costs of enterprises and internal contract management system is conducive to the overall business objectives and the responsibility of all levels of business responsibility indicators combine to promote business management and control, the overall business objectives and The overall realization of the responsibility goals.