[摘　要]　基于案例研究分析了施工企业成本控制中存在的“基数松弛”现象，结合企业实际提出了改进后的联合基数法。联合基数法的实质是一个项目经理人力资本的激励问题，应该从目标确定、目标考核、奖金提取等方面系统地加以解决。
[关键词]　联合基数法；预算松弛；施工企业；成本控制
Abstract: Based on the case study, this paper analyzes the “base slack” phenomenon existing in the cost control of construction enterprises, and proposes the modified joint cardinal number method combined with the reality. This paper holds that the essence of the joint cardinal number method is the incentive problem of a project manager human capital. Therefore we should systematically deal with it in the view of target determination, target assessment, bonus extraction and so on.
Key words: joint cardinal number method; budget slack; construction enterprise; cost control
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