一、建筑施工企业实行两层分离,是项目法施工管理和建筑产品生产特点的内在要求长期以来,我国建筑施工企业,一直实行的是行政组织与经济组织混编的管理体制,公司、工区(工程处)、施工队三级管理,三级核算。在组织工程项目施工与管理过程中,形式上层层抓管理,事实上责任模糊,管理分散,无人负责。对较大规模的工程项 1. The two-tier separation of construction companies is an inherent requirement for the construction management of the Project Law and the production of construction products. For a long time, China’s construction companies have been implementing a management system that includes administrative organizations and economic organizations. (Engineering Division), construction team three-level management, three-level accounting. In the process of construction and management of organizational engineering projects, management is formally implemented at the various levels. In fact, responsibilities are ambiguous, management is decentralized, and no one is responsible. For larger project items