tongguobizhederichangguanchaheduonianshigongjingyan，woguoxianjieduanyuanlinlvhuaxiangmucunzaiyixiajigezhuyaowenti：
1、yuanlinxiangmushigongxianchangguanlihunluan
zhuyaofanyingzaishigongzuzhijihuaxingbuqiang、caozuobuyange、zhixingbiaozhunguifanjiguizhangzhiduxingtongxushedengfangmian。lingwai，yixiegongchengxiangmuzaishigongzhongcunzaixiaohaogao、langfeida、zhiliangcha、jishubuqiujinbudengwenti，jianjiedaozhileyuanlinlvhuaxiangmuchuxianlaodongshengchanlvdi、shengchanlidebudaojiaodafazhan、jingjixiaoyibugaoyijigongchengzhiliangbuhaodengwenti，yanzhongzhiyueleqiyefazhanheshengtaichengshidejianshe。
2、yuanlinxiangmuchengbenguanlitixibujianquan
一方面，因为成本计算本身过程复杂、数据繁杂、影响因素多，而且园林项目管理各个阶段的工作衔接不够紧密，常常有脱节现象出现，导致数据收集不完整，使得成本管理体系的建立更加困难重重，另一方面，监督管理体系的不完善让不法人员有可乘之机，部门之间的制约力度不够，少数人掌握了从审批项目到资金支出、记账的权利，常常出现工程预算与实际支出相差很大的重大亏损，使成本管理往往流于形式。
3、duiyuanlinxiangmudejianduguanliyishiboruo
shoujingjitiaojiandezhiyue，woguodeshengtaichengshijianshe，yifangmianguofenzhongshichengshilvhuadejingguanxiaoyi，mangmuzhuiqiufugailv，hushilechengshilvhuadeshengtaixiaoyi。lingyifangmiangedizhengfuduichengshiyuanlinlvhuagongzuobugouzhongshi，henduochengshiyuanlinlvhuaguanlibumenshenzhihaiweijianlijiandu、kaohejizhi，meiyoubachengshiyuanlinlvhuaguanligongzuonarugejilingdaozhengjikaohedezhongyaoneirongjinxingjianduhekaohe，gengyouweilieruzhengfudezhongyaogongzuoyichengzhizhongde，zheishiderenminduichengshiyuanlinlvhuadeshehuixiaoyi、huanjingxiaoyiyiwusuozhi，shehuiduiyuanlinxiangmudejianduguanliyishidanbo。jinerzaochengleshengtaihuanjingbuduanehuahechengshiyuanlinlvhuafazhanchihuandeyanjunjumian。
