随着我国经济建设的不断发展,建筑事业也取得了良好的成绩,目前建筑施工的规模也在不断地扩大,因此会涉及数额巨大的资金。所以,施工企业财务核算成为重要的工作。然而,目前很多施工企业财务核算过程中出现了很多问题,因此本文描述了目前施工企业财务核算的相关问题,同时提出了进行财务集中核算的措施,并论述了实施的相关策略。 With the continuous development of economic construction in our country, the construction industry has also achieved good results. At present, the scale of construction is also constantly expanding, so it involves a huge amount of money. Therefore, the construction enterprises financial accounting has become an important task. However, at present, many construction enterprises have a lot of problems in the financial accounting process. Therefore, this article describes the current problems related to financial accounting of construction enterprises, and puts forward measures for centralized financial accounting and discusses the relevant strategies for implementation.