我国经济体制改革的目标是建立社会主义市场经济体制,这就要求与其相适应的其他各方面的改革,都应根据市场经济的要求和有利于市场经济运行的原则来进行。资金管理工作也应适应和促进市场经济的运行和发展,原来老一套资金管理办法已适应不了新形势下社会主义市场经济的要求,因此必须对资金管理办法进行改革。随着企业经营生产的不断扩大,流动资金紧缺是当前施工企业面临的突出问题,它制约了企业的生产,分散了企业领导的精力,降低了企业的经济效益,影响了职工福利待遇的改善。资金紧张的矛盾严重的困扰着企业。如何缓解资金紧张状况,改革内部资金管理机制, The goal of China’s economic structural reform is to establish a socialist market economic system, which requires that all other reforms that are compatible with it should be conducted in accordance with the requirements of the market economy and the principles conducive to the operation of the market economy. The capital management work should also adapt to and promote the operation and development of the market economy. The original old-style capital management measures have not been able to meet the requirements of the socialist market economy under the new situation. Therefore, we must reform the capital management measures. With the continuous expansion of production and operation of enterprises, liquidity shortage is a prominent problem facing construction enterprises. It restricts the production of enterprises, distracts the leadership of enterprises, reduces the economic benefits of enterprises and affects the improvement of employees’ benefits. The contradiction of tight funds plagued enterprises. How to ease the capital shortage, reform the internal capital management mechanism,