由于建筑施工企业内部资金管控的问题,我国建筑业市场上低价中标、工程账款拖欠等现象屡见不鲜,建筑施工企业资金不足,经营困难的情况越来越严重。本文从优化建筑施工企业资金管控制度上入手,主要讨论了我国建筑施工企业资金管控的现状,分析了其资金管控中存在的问题及原因,并针对问题提出了相应的对策。 Due to the problems of internal funds control in construction enterprises, the low bid in the construction industry in our country and the default in engineering accounts are common occurrences. The shortage of funds for construction enterprises and the difficulties in operation are more and more serious. This article starts with optimizing the fund management and control system of construction enterprises, mainly discusses the current situation of fund management and control of construction enterprises in our country, analyzes the problems and causes in fund management and control, and puts forward corresponding countermeasures for the problems.