随着我国经济的不断发展,由于国家在宏观经济上的调控,既加强了我国对基础建设的投入和支持,也为了各个施工企业提供了有利的发展空间。但是在实施的过程中仍然存在着一定的问题,由于在过去的施行计划经济的时间施工企业的粗放式管理,在管理的过程中只是看重业务但是不看重施工的企业成本,最后导致了企业的经营效益受到损伤。所以,完善对建筑施工企业的成本管理的工作,对提高施工企业经济效益与社会效益发起着重要的作用。 With the constant development of our economy, due to the state’s macroeconomic regulation and control, we have not only strengthened China’s investment in and support for infrastructure construction, but also provided favorable development space for various construction enterprises. However, there are still some problems in the process of implementation. Due to the extensive management of the construction enterprises in the past when the planned economy was implemented, the management cost only emphasizes on the business but does not value the construction cost of the enterprise, which eventually leads to the enterprise’s Operating efficiency is damaged. Therefore, perfecting the cost management of construction enterprises plays an important role in improving the economic benefits and social benefits of construction enterprises.