在社会主义市场经济体制改革过程中,建筑施工企业也深受其改革浪潮影响。现如今,中国建筑市场中的建筑施工企业的当务之急是要建立起一个比较完善的项目成本管理体系,将事前、事中和事后的控制有机统一,从而更好地实现企业利益最大化。本文将从建筑施工企业的项目成本管理的现状着手,探究其完善项目成本管理体系的有效方法。 In the process of socialist market economic system reform, construction enterprises are also greatly influenced by the wave of reform. Nowadays, it is imperative for the construction enterprises in the Chinese construction market to set up a relatively perfect project cost management system to organically unify the control in advance, in business and afterwards so as to realize the maximization of the interests of the enterprises. This article starts with the current situation of project cost management in construction enterprises and explores the effective ways to improve project cost management system.