基础建设工程周期较长,项目本身投资巨大,为此对于基础建设财务的工作要求也是繁细复杂的,这就要求此类财务管理必须是建立在科学、严谨、固定化的财务制度和内控制度上。基建财务工作作为经营管理中重要环节,关系到整合项目的合理运行及建设。因此,笔者将在本文对基建工程的财务管理与会计核算两部分内容进行分析。 The infrastructure construction period is longer and the investment in the project itself is huge. Therefore, the requirements for the work of infrastructure finance are complex and complicated. This requires that such financial management be based on a scientific, rigorous and fixed financial system and internal control system on. Infrastructure finance work as an important part of business management, related to the rational operation and construction of integrated projects. Therefore, I will analyze the financial management and accounting of the capital construction in this paper.