改革开放以来，中国建筑业发生了巨大的变化。建筑市场竞争日益激烈，传统的成本管理方法已难以适应成本管理的需要，致使企业经济效益空间被极度压缩，严重危及建筑施工企业的生存和发展。加强施工项目成本管理成了建筑施工企业的核心问题。因此，研究建筑施工企业施工项目成本管理具有很强的理论意义和现实意义。 　　　在建筑市场竞争日益激烈的条件下，建筑施工企业要想有效地推行施工项目成本管理，实现目标利润，就必须在企业内部树立成本意识，运用现代管理手段，制定适合本建筑施工企业的项目成本管理体系。由此，本文选取中铁隧道集团为研究对象，首先对中铁隧道集团施工项目成本管理现状进行了全面分析，着重分析了当前施工项目成本管理过程中存在的问题，并对其产生原因进行了深入剖析；在此基础上，本文结合建筑施工企业的特点和施工项目成本管理的实际需要，运用精细化成本管理理论及战略定位分析、价值链分析和成本驱动因素分析等分析工具，构建了施工项目精细化成本管理体系；最后，本文通过中铁隧道集团宝麟铁路TJ-D标进行案例分析，并从实证研究的结果可以看出：在我国建筑市场竞争日益激烈的环境下，施工项目精细化成本管理体系是可行的和实用的，它是解决目前我国建筑施工企业施工项目成本管理过程中存在的问题、提高经济效益、培育企业核心竞争力的有效方法。 　　　本文在借鉴前人研究成果的基础上，针对中铁隧道集团进行研究和探索，进而提出了适合中铁隧道集团管理需要的成本管理体系及有效措施。笔者希望，通过本文的研究，可以对其他建筑施工企业项目成本管理具有一定的借鉴作用。

Great changes have taken place in the China construction industry since the reform and opening policy. The construction market competition is becoming increasingly fierce. The traditional cost management method is difficult to meet the need of cost management, resulting in the extremely compressed economic benefits space of the enterprise, and it has seriously endangered the survival and development of the construction enterprises. Enhancing the construction project cost management is the core issue for the construction enterprises. Therefor，study on construction project cost management has very strong theoretical and practical significance. 　　Under the condition of construction industry increasingly fierce competition, to implement the construction project cost management effectively, and realize the goal of profit, the construction enterprises must establish the consciousness of cost in the enterprise. Making using of the modern management means, the enterprises can determine the suitable cost management method, to enhance the profitability of enterprises, and improve the competitive power of enterprises. Thus, the paper chooses the China Railway Tunnel Group as the study object. The paper starts from the comprehensive analysis on the current situation of construction project cost management for the China Railway Tunnel Group, focusing on the analysis of the existing problems in the construction project cost management process, and makes a thorough analysis on the reasons. On the basis of the analysis, combined with features of the construction enterprises and the practical need for the cost management of construction project, the paper employs the methods of fine cost management theory, strategic positioning analysis, driving factors analysis method, and value chain analysis, to establish the fine cost management system for the construction project. Finally, the paper carries out detailed and deep analysis on the case on the BAOLIN railroad TJ-D project, to determine the feasibility and applicability of the proposed method. In the increasingly competitive environment of Chines construction market, the fine cost management system for construction projects is feasible and practical, and it is an effective method to solve the existing problems, improve the economic benefit, and cultivate the kernel competitive power of the construction enterprises in China. 　　On the basis of using predecessors’ research achievements for reference, the paper makes the research and investigation for the China Railway Tunnel Group, proposing the suitable cost management system to meet the need of the China Railway Tunnel Group and the Effective measures. It is hoped that this paper can offer some reference to the construction project cost management of the other construction enterprises.