一、“施工企业管理必须高度重视财务管理” ,是市场经济发展的必然1.施工企业的宗旨、目标、性质决定“施工企业管理必须高度重视财务管理”。施工企业是资源配置的载体和市场活动的基本经济组织 ,是独立的商品生产者与经营者。施工企业的目标是盈利 ,其出发点和归宿都是盈利 First, the construction enterprise management must attach great importance to financial management, is an inevitable development of the market economy A construction enterprise’s purpose, objectives and nature of the decision “construction enterprise management must attach great importance to financial management.” Construction enterprises are the carriers of resource allocation and the basic economic organizations for market activities. They are independent commodity producers and operators. Construction company’s goal is to profit, the starting point and destination are profitable