1、 I 施工企业财务管理的现状及 存在问题及对策 摘 要 随着市场化进程的加快和国有企业改革的不断深入,我国施工企业特别是国有大 型施工企业的内外部环境正在发生重大而深刻的变化。同时，也面临着越来越激烈的 竞争。 但是我国的施工企业,大部分为原有的国有企业,管理比较落后,有些高层次管理 人员的思想还滞留在计划经济时代。 面对日趋激烈的市场竞争,作为施工企业要想在激 烈的建筑市场中立稳脚,在市场经济的大环境下生存、发展、壮大,就必须重视企业的 财务管理,树立“企业管理以财务管理为中心,财务管理以资金管理为中心”的观念， 不断的加强企业财务管理,提高企业的经济效益。 本文分析了施工企业财务管理中存在
2、的主要问题,提出了建立健全财务管理制度 和预算控制体系、加强资金计划与调控、强化成本管理过程控制、注重财务风险管理、 提高财务人员业务水平等对策。 关键词：施工企业；财务管理；成本控制；资金集中管理；财务风险管理； II ABSTRACT With the accelerating of marketization reform of state-owned enterprises and the deepening of the state-owned enterprises, especially in China, construction of large-scale construc
3、tion enterprise internal and external environment is undergoing major and profound changes. At the same time, they face increasing competition. But Chinas construction enterprise, with most of the original state-owned enterprises, management is relatively backward, some high-level management thought
4、s still stranded in the era of planned economy. Facing the fierce market competition, as construction enterprise to in the heat of the construction market neutral feet, in a market economy stability under the environment of survival, development and expansion, we should attach importance to the enterprise financial management, set up enterprise management on financial management as the center, financial management to fund management as the center “the idea, constantly strengthen enterprise fin
