随着我国建筑市场竞争的白热化,建筑施工企业的生存发展面临一个新的挑战,要想在市场竞争中立于不败之地,就要加强财务基础管理,本文根据建筑施工企业的现状,列举其在财务管理方面存在的问题,对产生的原因进行了剖析。并提出解决对策,以加强施工企业财务管理基础工作,提高建筑企业的经济效益,适应我国市场经济发展的要求。 With the intense competition in China’s construction market, the survival and development of construction enterprises are facing a new challenge. In order to remain invincible in the market competition, we must strengthen the financial management, according to the status of construction enterprises, The problems in financial management, the reasons for the analysis. And put forward countermeasures to strengthen the basic work of financial management of construction enterprises to improve the economic efficiency of construction enterprises to adapt to the requirements of China’s market economy.