财务核算体系是企业经营管理的有效工具,是达到企业经营目标的重要手段。本文通过对施工企业形成多账套财务核算体系的成因及现状分析,简述施工企业多账套财务核算体系在当前环境下的局限性。并提出构建信息化平台,优化施工企业财务核算体系,采用单一账套核算模式的思路。 Financial accounting system is an effective tool for business management, is an important means to achieve business objectives. In this paper, the formation of multi-account financial accounting system of construction enterprises and analysis of the status quo, a brief account of construction enterprises multi-account financial accounting system in the current environment limitations. And proposed to build information platform to optimize the financial accounting system of construction enterprises, the idea of ​​using a single A / C set accounting mode.