随着市场经济的进一步发展完善,国有企业尤其是国有施工企业面临着越来越激烈的竞争,施工企业要想在市场中立稳脚,生存、发展、壮大,就必须重视财务管理,树立“企业管理以财务管理中心,财务管理以资金管理为中心”的观念,采用“模拟市场核算,实行成本否决”的机制,不断的加强财务管理,提高经济效益。 With the further development of the market economy, state-owned enterprises, especially state-owned construction enterprises, are facing more and more intense competition. If construction enterprises are to gain a foothold in the market, survive, develop and grow, they must attach importance to financial management and set up a “business Management focuses on financial management center and financial management centering on fund management. It adopts the mechanism of ”simulating market accounting and implementing cost rejection" to continuously strengthen financial management and improve economic efficiency.