本文结合自身工作,首先对水利施工企业的成本控制、资金管理现状进行了分析,然后从成本费用形成过程与资金支付时间并行、成本控制与资金管理目标的一致性、资金预算和成本预算的关联、成本控制和资金管理相结合的必要性、以及成本控制和资金管理实现的其他保障条件方面做了进一步的探讨。阐述了成本控制和资金管理一体化运行的内在规律。 Based on its own work, this paper first analyzes the cost control and capital management status of water conservancy construction enterprises. Then from the process of cost and cost formation parallel to the time of payment, the consistency between cost control and fund management objectives, the relationship between capital budget and cost budget , The necessity of the combination of cost control and capital management, as well as the other control conditions for cost control and capital management. Elaborated the inherent rules of the integrated operation of cost control and capital management.