Since 195 1 in China, the labor insurance fund for construction projects has always been composed of the indirect cost of the project cost, and the rate is determined by the state according to the actual expenditure of the labor insurance fund for construction enterprises, and the construction enterprises collect and manage it from the construction units according to the stipulated rate. In a certain period of time, the state adjusts the content of labor insurance fund in the project cost according to the change of labor insurance fund burden of construction enterprises. Since the reform and opening up, various types of construction enterprises have developed rapidly, and the burdens among enterprises are different, which makes it difficult for enterprises to determine the standard for calculating labor insurance funds in project cost. Coupled with fierce and irregular market competition, the loss of labor insurance funds is becoming more and more serious. In order to fundamentally solve the drawbacks of labor insurance fund management in construction projects, the people's government of the autonomous region separately lists the labor insurance funds calculated by construction enterprises through engineering overhead fees in the project cost quota, which are uniformly collected from the construction units by the construction administrative departments according to the unified standards and allocated to the enterprises, providing a reliable source of funds for the whole society to coordinate labor insurance. The unified management of labor insurance fund for construction projects is a major reform in the management mode of labor insurance fund. Therefore, the labor insurance fund under unified management is still an integral part of the project cost.