随着我国“一路一带”战略的部署和实施,铁路面临着新一轮的施工建设,铁路施工企业也迎来了新的发展机遇,但当前其行业竞争程度空前激烈,以企业的内部财务的角度看,这对铁路施工企业的财务管理的要求又上了一个新的台阶。本文通过描述我国铁路施工企业的财务管理现状,分析其财务管理存在的问题,以期破解铁路施工企业财务管理的难题。 With the deployment and implementation of China’s “One Belt, One Belt and One Road” strategy, the railway is facing a new round of construction and construction. Railway construction enterprises also usher in new opportunities for development. However, at present, the degree of competition in the industry is unprecedentedly intense. From a financial point of view, this requires a new level of financial management for railway construction enterprises. This article describes the status quo of financial management in China’s railway construction enterprises and analyzes the problems in its financial management in order to solve the problems of financial management in railway construction enterprises.