目前,我国铁路施工企业的项目责任成本管理仍然存在着许多的不足之处,这在很大程度上限制了我国铁路施工企业的进步和发展。本文主要分析了我国铁路施工企业在其项目责任成本控制和管理过程中的不足之处,并提出相应的解决措施,实现铁路施工企业发展的可持续性。 At present, there are still many deficiencies in the project cost management of railway construction enterprises in our country, which greatly limits the progress and development of railway construction enterprises in our country. This paper mainly analyzes the shortcomings of railway construction enterprises in the process of controlling and managing their project cost of responsibility, and puts forward corresponding solutions to achieve the sustainable development of railway construction enterprises.