政府体系下的基本建设是社会建筑体系中非常重要的一部分,同时也是实现积极的财政政策、促进我国经济发展的重要方法。基本建设覆盖的范围很广,建设的内容具有多样性,在政府预算越来越重视绩效的情况下,成本管理在建设的过程中发挥的作用也就越来越大,主要关系到经费的合理作用以及财政支出的绩效考核评价。 Capital construction under the government system is a very important part of the social construction system and an important method for realizing an active fiscal policy and promoting our economic development. The coverage of capital construction is very wide and the content of construction is diversified. As the government budget pays more and more attention to performance, the cost management plays an increasingly important role in the process of construction, which is mainly related to the reasonable funding Role and financial performance appraisal.