在建筑行业从高速增长步入中高速增长的今天,对于建筑施工企业来说,如何最大限度的削减成本,降低企业的费用支出,提高资金的周转率,显得非常必要。从这个角度来看,目前建筑施工企业,在财务会计核算方面,还存在一些不足。本文正是基于此,对建筑施工企业的财务会计核算优化进行探讨,希望可以对建筑施工企业提高财务会计工作的效率,优化核算模式,提供一定的借鉴。 In the construction industry from high-speed growth into the rapid growth of today, for the construction enterprises, how to cut costs to the maximum, reduce corporate expenses, improve capital turnover, it is very necessary. From this perspective, the current construction enterprises in the financial accounting, there are still some deficiencies. Based on this, this paper discusses the optimization of financial accounting in construction enterprises, and hopes to provide some reference to the construction enterprises to improve the efficiency of financial accounting and optimize the accounting model.