摘要改革开放30多年以来,我国的基础设施建设得到了快速发展,使许多长期困扰经济发展的基础设施建设滞后问题明显得到缓解,拉动了相关产业的快速增长,对国民经济起到了重要的推动作用。随着我国建筑业市场化进程的加快和行业的不断发展壮大，建筑市场供求严重失衡，建筑企业之间的恶性竞争愈演愈烈，行业利润空间越来越小。而建筑企业面临的风险却无处不在，风险管理已成为影响建筑企业生存发展的重要因素。如何提高风险管理能力，取得市场竞争优势地位，加强项目成本核算,呵护好企业的源头活水,减支增效,是企业发展的基础之一。在我国,通常把施工项目成本管理划分为相互联系的六个环节,即成本预测、成本计、成本控制、成本核算、成本分析和成本考核。我国项目成本管理中存在的不足,同时也指明了项目成本管理是企业在现代竞争中不断生存发展的重要环节。对建筑企业而言,企业间竞争将逐渐由产品质量竞争过渡到价格竞争。加强项目成本核算,减支增效,将成为大多数企业的长期经营战略。关键词：建筑行业项目，项目成本，成本管理，AbstractAssuranceisoneformofdebtguarantees,whichgotainextricablelinkswithdebt.Becauseoftherelativeandmobilityofthedebt,itissureofcontainingrisky.Debtriskswilllowerthetransactionsecurity,underminingthetradeorderandimpedetherealizationofthedebt,thusaffectingtheoverallsocio-economicorderinnormaloperation.Particularlyseriousimpactonthecrisisofthecreditonnormaleconomicdevelopmentordertoensurethatthesignificanceofparticularprominence.Buttherearestillsomegapsandweaknessesinourcurrentsystem.Inthispaper,Iregardedtheassurancecontractastheresearchingobject,fromthestartoftheconceptatfirst,introducedlegalidentityandtoensurethatcontractsintheformofcontracts；Thendescribedthewaysofassurance,andfocusontheanalysisofthatperiod；AndthenthepartiestoguaranteethelegalrightsassociatedcontractswasexaminedandintroducedtoactasguarantorofChina'scurrentlegalrestrictions；Finally,throughtheanalysisofthereasonsforthatcontract,andthatcontractguarantorresponsibilitytoexplore,andcombingwiththestatusofourlegislation,doingthemoredetailedresearchonvoidcontracts.Keywords：guarantee；assurancecontract；guarantor；assuranceperiod目录第1章概述................................................................................................................11.1.............................................................................................................................11.2.............................................................................................................................31.3.............................................................................................................................5第2章............................................................................................................................72.1.............................................................................................................................72.2.............................................................................................................................8第3章..........................................................................................................................113.1...........................................................................................................................113.2...........................................................................................................................113.3.............................................................................
