在激烈的市场竟争中，企业生存和发展至关重要。为此，对目前水电施工企业存在的成本管理意识不强、招投标报价随意、目标成本确立不科学、财务监管不严密以及考核机制不健全等问题进行了梳理；提出了健全和完善企业内部控制机制、强化企业合同管理工作、树立企业全员成本管理观念、全面提高企业财务人员综合素质等相关措施，从而可以提高经济效益，使企业健康稳定可持续的发展。%In the fierce market competition , the survival and development of the enterprise are crucially important .For this reason , the problems of hydropower construction enterprises , such as weak cost management awareness , inappropriate bid quota-tion, unscientific determination of objective cost , lack of effective financial regulatory measures and imperfect assessment mecha -nism etc., are sorted out and the measures to perfecting the internal control mechanism , strengthening the contract management work, enhancing the cost management awareness of all the staff , improving the overall comprehensive quality of financial staff etc.are put forward to improve the economic benefit and promote the sound and sustainable development of enterprise .
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