文章根据工程建设委托代建制的特征,结合佛开扩建工程项目管理的实际,阐述委托代建模式与自建项目管理模式的区别,探讨在高速公路建设项目中实施委托代建模式的可行性及其意义,希望有助于拓宽高速公路项目管理的思维,有助于充实高速公路会计核算理论,更好地履行财务人员的职责。 Based on the characteristics of entrusted construction agency system and the actual project management in Fokai expansion project, the article elaborates the difference between entrusted construction agency model and self-built project management model and discusses the feasibility of implementing agency construction model in expressway construction project. Its meaning, hope, help to broaden the thinking of freeway project management, help to enrich highway accounting theory, and better fulfill the duties of financial officers.