摘要随着国民经济的发展以及大型基础设施的不断完善，高速铁路项目也不断增多。相较于常规铁路，高速铁路对于施工技术以及质量具有更为严格的要求。高速铁路施工企业必须进行项目成本控制，才能保证经济效益。因此，本文将对高速铁路施工企业的成本控制方案进行一系列的研究，以期对高速铁路施工企业有一定的指导作用。首先，本文简单地介绍了我国高速铁路的发展以及成本控制对高速铁路发展的意义，其次，对成本控制理论进行了相关的阐述，再次，对高速铁路成本控制的原因以及内容做了介绍，最后，对高速铁路的成本控制进行了深入地分析，第一，高速铁路成本控制主要呈现以下特点，即成本控制，技术先行，合理和优化的方案是完成本目标的保证；控制财务风险已成为重中之重以及安全成本已经变得越来越重要。第二，对高速铁路成本控制存在的问题及原因进行了分析，主要存在施工单位在成本管理上的不完善、我国高铁建设发展相对滞后所导致的技术缺陷、成本控制系统不完善。市场开放，政策因素影响大、高投入，带来设备购置风险、建设期风险大、劳务分包管理风险高、成本控制难度大以及建筑市场的买方市场造成项目部追逐速度忽视成本节约等问题，接着对造成上述问题的原因进行了分析；第三，提出了相应的对策，主要有：加强技术研发以及提升经济管理意识、施工单位要提升成本管理的科学化并注重其内在关联、注重科学管理施工成本以及减少施工技术种类，提高技术研发力度。关键词：高速铁路；施工企业；成本控制AbstractWiththedevelopmentofthenationaleconomyandtheimprovementofinfrastructure,thehigh-speedrailprojectshavecontinuedtoincrease.Comparedwiththeconventionalrailway,high-speedrailwayhasmorestringentrequirementsforconstructiontechnologyandquality.Thehigh-speedrailwayconstructionenterprisesmustcarryouttheprojectcostcontrol,inordertoensuretheeconomicbenefits.Therefore,thispaperwillbeonthehigh-speedrailwayconstructionenterprisescostcontrolschemeforaseriesofresearch,inordertohavethecertaininstructionfunctiontothehigh-speedrailwayconstructionenterprises.Firstofall,thispaperbrieflyintroducesthedevelopmentofhigh-speedrailwayinChinaandthesignificanceofthecostcontrolofthedevelopmentofhigh-speedrailway.Thesecond,thepaperintroducescostcontroltheory.Thethird,thereasonsofhigh-speedrailwaycostcontrolandcontentareintroduced.Finally,thecostcontrolofthehighspeedrailwayareanalyzedthoroughly:firstly,high-speedrailwaycostcontrolhasthefollowingmainfeatures,technicaladvanceiscostcontrol,reasonableandoptimizedsolutionisguaranteeofcompletingthetarget;Controllingoffinancialriskhasbecomeatoppriorityandsecuritycosthasbecomemoreandmoreimportant.Secondly,theexistingproblemsandthereasonsofhighspeedrailwaycostcontrolareanalyzed.Thecostmanagementofconstructionenterprisesisimperfect.TheconstructionofChina’shigh-speedraildevelopmentislaggingbehindsothetechnicaldefectscomeandthecostcontrolsystemisimperfect.Theopeningofthemarket,thehugeinfluenceofpolicyfactorsandalargenumberofinvestmentcausemanyproblemslikerisksofequipmentpurchase,risksofconstructionperiodrisk,highriskoflaborsubcontractingmanagement,difficultyofcostcontrolandbuyer’smarketintheconstructionmarketcausetheprojectdepartmenttochasespeedoverlookingcostsaving.Thereasonsoftheseproblemsareanalyzedinthispaper;Thirdlythecorrespondingcountermeasureshavebeenputforward:tostrengthenthetechnicalresearchanddevelopmentaswellastoenhanceeconomicmanagementawareness;theconstructionenterprisescostmanagementtoenhancescientificandfocusonitsintrinsicassociation,payattentiontoscientificmanagementofconstructioncostandtoreduceconstructiontechnologytypes,toimproveR&Defforts.Keyw...
