This paper apply the gray System theories, regard unit cost of historyical similar item construction as the basis, establish the non-isometric time sequence GM(1,1) model of item construction unit cost.

• 摘要文章应用灰色系统理论，以近期同类分项工程的单方成本为依据，建立了分项工程单方成本价非等距时间序列GM(1,1)模型。