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当前阶段我国企业财务管理已经步入现代化管理、以价值管理为重心的财务管理体系。也就是说,这种财务管理模式是建立在企业经营时势所需的基础之上实现企业价值最大化的财务管理方式,而对于当前施工企业而言也并列外。基于此,文章中主要对当前施工企业财务集中核算所存在的问题进行了阐述,并提出了相关实行对策。
At present, the financial management of our country’s enterprises has entered into the modern management and the financial management system focusing on the value management. In other words, this financial management model is based on the current business needs of the time to achieve the maximization of corporate value of the financial management, but also for the current construction enterprises are tied. Based on this, the article mainly expounds the existing problems in the current financial accounting of construction enterprises, and puts forward some countermeasures.