从市场经济下我国建筑施工企业的管理出发,通过对建筑施工企业的财务管理现状及存在的问题进行分析,阐述施工企业财务集中管理的必要性和可行性。笔者从事大型建筑施工企业财务管理工作多年,从一个财务管理者的角度对大型施工企业如何进行财务集中管理进行相应论述。 Based on the management of construction enterprises in our country under the market economy, this paper analyzes the status quo and existing problems of the financial management of construction enterprises, and expounds the necessity and feasibility of the centralized management of construction enterprises. The author engaged in large-scale construction enterprise financial management for many years, from a financial manager’s point of view for large-scale construction enterprises how to carry out financial centralized management of the corresponding discussion.