施工企业筹资成本与工程造价的关系

目前，我国的建筑市场基本是卖方市场，施工企业为了承包工程绝大部分是在垫资施工，这就使得施工企业背上了沉重的财务负担。本文从施工企业垫资施工入手，分析垫资的危害及施工企业的筹资的原因，进而分析施工企业的筹资成本与项目工程造价之间的关系，通过分析得到施工企业的筹资成本对项目的工程造价有很大的影响，最后提出了几种解决我国建筑市场上这种不合理现象的措施，对于企业工程项目管理人员进行工程项目成本管理有一定的参考作用。

The relationship between financing cost and engineering cost of construction enterprises

At present, the building market in China is mainly a seller＇s market. In order to undertake the contract, most construction enterprises are self financing, which makes the construction enterprises carry a heavy financial burden. From the view of self financing of construction enterprises, the hazard and reasons of the self financing were analyzed, and the relationship between financing cost of the construction enterprises and the engineering cost were discussed. The analysis results show that the financing cost of the construction enterprises have a significant impact on the project construction cost. Some measurements were proposed to solve these irrational phenomena, which has reference for the project managers to control project cost.