This paper introduces the concept and operation mechanism of Target Cost Contract, and discusses the two critical factors which have important effects on the success of TCC. For the speciality of TCC, risks during the process of construction must be properly managed. At last, this paper gives some employment advices of TCC.%文章介绍了目标成本合同的基本原理和运行机制,讨论了影响目标成本合同成功实施的两个关键因素.针对目标成本合同的特殊性,指出必须合理地管理风险事件和相应的管理方法.最后给出一些使用目标成本合同的建议措施.
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