With a brief introduction on the occurrence, development, and application status of engineering quota, combining with the identification of enterprise quota, the essay describes the role of enterprise quota in the aspects of promoting operation management and improving enterprise competitiveness, points out difficuhies existing in current enterprise quota compilation, and expounds specific compilation methods and principles, with a view to guide practice.%简单介绍了工程定额的产生、发展及应用现状，结合企业定额的概念，阐述了企业定额在促进经营管理和提升企业竞争力方面的作用，指出了目前企业编制企业定额存在的困难，并对具体的编制方法及原则进行了介绍，以期指导实践。
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