[摘　要]　项目经理负责制这一现代管理科学的重要成果已在我国绝大多数建筑企业里异化为项目经理承包制。它已完全背离了项目经理负责制的本来含义，并在实践中逐渐暴露出越来越多的弊端，给建筑企业带入了难以自拔的困境。指出了项目经理承包制是项目经理负责制的异化，以及项目经理承包制给建筑企业招致的各种风险，概括了项目经理负责制的核心内容，纠正了人们在实行项目经理负责制中的模糊认识，提出了通过强化内部控制制度，促使项目经理负责制回归其科学本质的建议和措施。
[关键词]　项目经理负责制；项目经理承包制；风险；内部控制制度
Abstract: The project manager responsibility system which is an important result in modern management science has been degenerated into project manager contract system in most of construction enterprises in China. It has been completely deviated from its original definition and displayed more and more abuses. It brought construction enterprises into dilemma. The paper summarized the risks brought by project manager contract system, pointed out the centre content of the responsibility system, corrected some confused understanding and raised suggestions and measures for returning back to scientific connotation of project manager responsibility system.
Key words: project manager responsibility system; project manager contract system; risk; internal control system
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建筑经济，2009（10）：5-7