随着我国社会主义市场经济的不断发展和完善,对于施工企业而言,正面临着前所未有的挑战,施工企业正在逐步进入微利时代。因此建立健全的公司内部监督控制制度、树立科学的绩效管理观念显得尤为重要。针对施工过程中影响成本变化的各个环节,对可能造成利益流失的各种因素进行有效的事先预测、事中控制、事后总结,明确主要控制渠道,堵塞内部管理漏洞,发挥各种内部监督的作用,达到降低成本的最终目标。 With the constant development and improvement of China’s socialist market economy, construction enterprises are facing unprecedented challenges. Construction enterprises are gradually entering the era of meager profits. Therefore, it is very important to establish a sound system of internal supervision and control and set up a scientific concept of performance management. In view of the various links that affect the cost change in the construction process, effective predictions are made on various factors that may cause loss of profits. Control and post-event are summarized, main control channels are clarified, internal control loopholes are blocked, various internal supervision functions are played , To achieve the ultimate goal of reducing costs.