随着市场经济的确立 ,对项目实行承包经营的重要性已越来越得到人们的共识。以工程项目为中心的核算 ,目的是通过核算将工程项目的各项消耗指标有效地控制在标准范围内 ,用最小的投入 ,获得最大的效益。推行项目法施工 ,项目上的施工作业层往往由若干项目作业队组成 ,施工作业 With the establishment of a market economy, the importance of implementing contracted operations for projects has been increasingly recognized by people. The project-centered accounting aims to effectively control the project’s various consumption indicators within the scope of the standard by using accounting, and to obtain the maximum benefit with the minimum investment. The implementation of project method construction, the construction work layer on the project is often composed of a number of project team, construction operations