为研究复杂艰险铁路隧道的成本控制问题，通过对部分隧道工程成本数据进行分析，总结出铁路复杂艰险隧道〖JP〗工程成本存在亏损情况突出、超长工期工程亏损严重、亏损呈现地区性等突出问题，并从工程技术、工程经济、工程管理、宏观政策等方面分析影响工程成本的主要因素，提出依法合规调整在建工程价款、尽量避免签订无限风险合同等工程成本管理建议。

In order to better control the cost of complex and difficult railway tunnels, the cost data of some tunnel projects are analyzed. It is found that the complex and difficult tunnel projects are always characterized by serious cost loss, serious loss of overlong construction period and regional loss.  And then, the main factors affecting engineering cost are summarized from 4 aspects, i.e. engineering technology, engineering economy, engineering management and macro policy. Finally, suggestions, i.e. adjusting the cost of project in construction according to laws and regulations, and avoiding signing contracts with unlimited risks are put forward.