目前,有很大一部分建筑企业受企业规模、人员素质的限制,存在会计信息不真实、会计核算不健全、财务管理不到位的现象,企业财务管理的作用未能充分发挥。笔者结合自己在建筑企业做财务审计的工作经历,谈谈建筑企业的财务管理问题。建筑企业财务管理的问题会计人员素质参差不齐现在许多建筑企业的管理普遍存在“家族管理模式”。不少企业由管理者本人或其亲属掌管财政大权,或直接担 At present, a large part of construction enterprises are limited by the scale of enterprises and personnel quality, and there is a phenomenon that accounting information is not real, accounting is not perfect, financial management is not in place, and the role of corporate financial management can not be brought into full play. The author combines his work experience in financial audit of construction enterprises to talk about the financial management of construction enterprises. The problem of financial management of construction enterprises accounting personnel uneven quality management of many construction companies are now widespread “family management model ”. Many enterprises by the manager or his relatives in charge of fiscal power, or directly to bear