建筑装饰企业施工项目部当实行承包方式时,如能达到预期收益,承包人获取较大的利益,公司获取的利益相对较少,当工程项目未达到预期收益甚至于多种原因亏损时,承包人将采取各种方式不承担或少承担工程项目发生的风险,尽最大可能将风险责任转嫁到公司头上,而公司对工程项目具有不可推卸的责任,必须面对。虽然有的企业实行项目承包人保证金的方式,或者在承包人奖励分配方式上采用“金手铐”办法,但由于承包人缺乏主人翁意识,缺失有效监督, Construction and Decoration Enterprise Construction Project Department, when the implementation of the contract, if it can achieve the expected benefits, the contractor to obtain greater benefits, the company obtained relatively few benefits, when the project did not meet the expected benefits even for a variety of reasons, the loss of contract People will take a variety of ways do not assume or bear the risk of the project occurred, to maximize the risk responsibility will be passed on to the company head, and the company has an unshirkable responsibility for the project, we must face. Although some enterprises implement the method of project contractor margin, or adopt “handcuffs” approach to the way in which the contractor rewards and disburses, but due to lack of ownership and lack of effective supervision,