目前,施工企业对工程项目普遍实行项目法管理。而在项目法管理过程中,财务核算贯穿始终,因此,强化工程项目部财务核算,降低工程项目成本,增强企业在建筑市场的价格竞争力,成为大多数施工企业的长期经营战略。但在实施过程中,由于管理粗放,忽视核算,致使不少工程项目亏损严重。对这些问题,笔者认为应采取如下措施加以改进: At present, construction companies generally implement the project management project law. In the process of project law management, financial accounting runs through from beginning to end. Therefore, it is a long-term business strategy for most construction enterprises to strengthen the financial accounting of construction project department, reduce the project cost and enhance the enterprise’s price competitiveness in the construction market. However, in the process of implementation, due to extensive management and neglect of accounting, many projects suffered serious losses. For these problems, I think we should take the following measures to be improved: