经过几十年的尝试 ,尤其是在我国社会主义市场经济发挥巨大作用后 ,施工企业界逐渐形成了一个共识 ,那就是现代施工企业的经营管理必须以财务管理为中心。这一观念的出现既有完备的理论依据 ,又有培植它的肥沃土壤 ,是社会经济发展的必然结果。 After decades of trying, especially after China’s socialist market economy played a huge role, the construction industry has gradually come to a consensus that the management of modern construction enterprises must focus on financial management. The emergence of this notion has both complete theoretical basis and cultivation of its fertile soil, which is the inevitable result of social and economic development.