财务管理作为价值增值的主要手段,不仅仅是传统意义上的财务人员所从事的一系列的财务活动,财务控制也不仅仅是专业人员对资金运动的有效控制。本文从加强成本费用控制、推行全面预算管理和坚持有效的工程价款结算制度三个方面阐述了国家大型工程项目在财务管理与控制上应注意的问题。 As the main means of value added, financial management is not only a series of financial activities conducted by financial officers in the traditional sense, but also financial control is not only the effective control of capital movements by professionals. This article elaborates the issues that should be paid attention to in the financial management and control of the national large-scale construction projects from the aspects of strengthening the control of cost and expense, implementing the overall budget management and insisting on the effective settlement system of the construction price.