摘要：分析当前工程项目利润率在算法口径和考核办法设计上存在的问题和认知误区，结合项目利润组成和“目标（投标经营）利润率、二次经营创效率、责任预算成本节超率、工中利润率、工后利润率、标后新增利润率和利润质量”之间的关系，就项目利润率算法和相关考核办法的完善提出具体改进措施，以提高项目利润率算法与业绩考核的公平性、合理性、准确性与科学性。
关键词：工程项目；利润率；算法口径；考核办法
Abstract：This paper analyzes the existing problems and cognitive misunderstandings in the design of project margin of the algorithm caliber and the assessment method. Combined with the relationship between the margin composition and target（bidding business）profit margin，the efficiency of two operation，saving and exceeding rate of responsibility budget cost，profit margin of construction stage，profit margin of completion settlement，profit margin after the bid，and the margin quality，puts forward the concrete measures to improve the project profit rate algorithm and the related assessment method，in order to improve the profit rate algorithm and the performance evaluation of the fairness，rationality，accuracy and scientificity.
Keywords：engineering project；profit margin；algorithm caliber；assessment method
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建筑经济，2018（05）：65-69