摘 要
改革开放以来，伴随国家经济的飞速发展，国有大中型建筑施工企业获得了
快速发展。但是，这些企业普遍存在规模大、效益低、项目成本管理水平低、企
业经营效益差的情况，与国外先进建筑企业的项目成本管理相比还存在很大的差
距，表现为项目管理模式落后、项目管理人员成本意识差等方面的问题。毫无疑
问，应对国内外激烈的市场竞争，保持企业快速、可持续发展，提高企业市场竞
争力，就必须切实提高施工项目成本管理水平，提高项目盈利力和市场竞争力，
适应市场竞争的需要。

本文以四川华西集团的施工项目成本管理为背景，通过运用现代施工项目成
本管理理论对国有施工企业项目成本管理的内容进行了界定，分析了国有施工企
业项目成本管理存在的问题以及改善的方面，并主要从建立施工项目成本管理体
系、转变项目管理模式、实行集团统一采购、实现集团内部资源共享、推进实施
项目成本管理信息化等五方面提出了相应的改进措施。本文的研究结论对华西集
团以及其它施工企业今后进行科学、有效的项目成本管理具有重要供参考价值。

关键词: 项目成本管理，建筑施工企业，华西集团，项目管理模式

ABSTRACT
Since the China’s reform and opening up, with the rapid development of national
economy, state-owned building construction enterprises have gained great development.
But the prevalence is that these enterprises are of large-scale, low efficiency, low level
of project cost management, and poor business performance. There exists a large gap
when compared with advanced project cost management of construction enterprises in
foreign countries; we can emphasize the gap on the following aspects: firstly, the
projects management modes fall far behind. Secondly, it is vital that project managers
are of poor cost awareness and other relative issues into consideration. Definitely, in
order to deal with the fierce market competition at home and abroad, to ensure the
business keep fast and sustainable development, and to enhance their market
competitiveness, we must on the one hand effectively improve the level of project cost
management, on the other hand enhance the project profitability and market
competitiveness to adapt to what the market needs.
In this paper, we take the project cost management of Sichuan Huashi Group as
background and define the content of state-owned construction enterprises project cost
management by using modern theory on project cost management .Furthermore, we do
not only analyze the project cost management problems that exist in state-owned
construction enterprises and areas which can be improved, but also rise improvement
measures corresponding to these problems，it involves the follow four parts: the
establishment of the project cost management system, the transformation of projects
management modes, the centralized purchasing material, resource sharing, and
implement the information system of project cost management. Finally, we hope the
resluts and opinions presented in this paper can provide reference for the Huaxi Group
and other construction enterprises in their future scientific and effective management of
project cost.
Key Words： project cost management, building construction enterprise, Huaxi group,
management mode of project