多年来,建筑工程一直采用直接费为基数,乘以按施工企业等级规定不变费率,计取工程施工各项费用和利润。这种计费方式存在着许多弊病,有背商品经济规律,既导致责、权、利相互脱节,又脱离生产实际,不符合建筑行业特点,近十年来日显其消极作 Over the years, direct cost has been used as the base for construction projects, and multiplied by the fixed rate according to the grade of construction enterprises to calculate the costs and profits of construction. There are many drawbacks to this method of accounting. There are some laws of commodity economy that not only lead to the disregard of responsibilities, rights and interests, but also break away from the actual production and do not conform to the characteristics of the construction industry.