笔者作为建筑企业的会计,本文主要探讨有关建筑企业财务管理方面的内容,这里是集中探讨企业财务管理的核心内容——成本管理。其中,成本控制又是关系整个建筑工程项目成败的关键因素之一。因此,本文首先分析了目前的建筑施工企业的成本控制现状,并结合建筑施工企业成本控制的特点,提出了一些建设性的意见,以期为建筑施工企业做好成本控制提供一些参考。 As the accounting of construction enterprises, this paper mainly discusses the financial management of construction enterprises, here is the focus of corporate financial management core content - cost management. Among them, cost control is one of the key factors that affect the success of the entire construction project. Therefore, this paper first analyzes the current cost control status of construction enterprises, and puts forward some constructive suggestions based on the characteristics of cost control of construction enterprises in order to provide some references for the cost control of construction enterprises.