一、大中型施工企业财务管理现状及存在的问题 现在，大多数施工企业二三级机构和项目管理都是实行行政上任命制，经济上承包制，财务上独立制，财务工作独立于高级管理层。由于受各自利益驱动，形成本位主义，一些企业的财务规章制度不能贯彻执行，出现违反财经制度现象，造成 First, the status of large and medium-sized construction enterprise financial management and existing problems Now, most of the construction enterprises 23 institutions and project management are the implementation of the administrative appointment system, the economic contract system, financially independent system, financial work independent of senior management Floor. Driven by their own interests, the formation of the fundamentalism, some of the financial rules and regulations can not be implemented, resulting in violations of the financial system, resulting in