目前,我国建筑施工企业盈利水平普遍不高,部分企业经济效益持续下滑,主要原因就在于企业管理理念滞后、财务管理弱化、缺乏战略意识,导致企业整体经济效益低下。随着施工企业竞争的加剧,如何在新的环境和形势下创新财务管理模式、加强财务管理、提升企业核心竞争力是当前我国施工企业 At present, the profitability of China’s construction enterprises is generally not high, and the economic benefits of some enterprises continue to decline. The main reason is the lagging management philosophy, the weakening of financial management and the lack of strategic awareness, resulting in the low overall economic efficiency of enterprises. With the intensification of construction enterprises competition, how to innovate the financial management mode under new environment and situation, strengthen financial management and enhance the core competitiveness of enterprises is the current construction enterprises in our country