目前我国建筑企业进入迅速发展的新阶段,提高企业财务竞争力对企业的发展是十分主要的,本文主要从财务竞争的含义及其内容出发,对财务生存力、财务发展力、财务潜力、财务管理能力方面进行分析,建立一套比较完善的适合建筑企业的财务竞争力评价体系. At present, China’s construction enterprises have entered a new stage of rapid development, and improving the financial competitiveness of enterprises is very important for the development of enterprises. This paper mainly analyzes the meaning of financial competition and its contents, and analyzes the factors of financial viability, financial development, financial potential, Management capacity analysis, to establish a relatively complete set of evaluation system for financial competitiveness of construction enterprises.