摘 要
随着市场化不断深入和国有企业改革的继续加快，我国建筑企业尤其是一些国有大型建筑企业的内部和外部的环境正在发生着深刻而重大的变化。与此同时，也面临着十分严峻的竞争。可是我国的建筑企业，很多都是原来的国有企业，在管理上相对比较落后，有一些层次比较高的管理人员思想还是停留在以前的计划经济时代。对于市场竞争并没有足够的心理准备，作为施工企业要想在激烈的建筑市场中占到一席之地，在市场经济环境下壮大、发展和生存，就需要重视企业财务管理，树立“企业管理必须将财务管理作为中心，财务管理是资金管理的中心”的理念，不断的提高企业财务管理，进而使得企业的经济效益得到提升。
本文分析了建筑企业在财务管理当中存在的问题，并且提出了提高财务部门的地位，强化财务人员素质，增强财务管理意识，设立内部审计机构等措施。
关键词：建筑企业；财务管理；内部审计
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Abstract
With the deepening of the market and to continue to accelerate the reform of state-owned enterprises, China's construction enterprises, especially some of the internal and external environment of large state-owned construction enterprises are undergoing profound and significant changes. At the same time, we are also facing very tough competition. But China's construction enterprises, many of which are former state-owned enterprises, is relatively backward in management, there are some relatively high level management personnel thought or stay in the former planned economy era. Competition in the market and not enough mental preparation, as construction enterprises in order to account for a place in the fierce building market, in the market economy and growth, development and survival, we need to pay attention to corporate financial management, establish a \management is the center of capital management \and constantly improve corporate financial management, thus making the economic efficiency of enterprises has been improved.
This paper analyzes the construction enterprises in financial management among the problems, and proposed to improve the status of the financial sector, strengthening the financial staff quality, and enhance awareness of financial management, the establishment of internal audit and other measures.
Key words: Construction companies; financial management; internal audit
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建筑企业财务管理存在的问题与对策研究
目 录
第1章 前言 ....................................................... 1 1.1研究背景和意义 ................................................ 1 1.2 国内外研究情况 ............................................... 1 1.3 研究目的 ..................................................... 2 1.4 研究方法 ..................................................... 2 1.5技术路线 ...................................................... 3 第2章 相关概念 .................................................... 4 2.1 财务管理 ..................................................... 4 2.2 成本管理 ..................................................... 4 2.3 财务监督 ..................................................... 4 第3章 建筑企业财务管理的主要内容 .................................. 6 3.1建筑企业财务管理核算的对象 .................................... 6 3.2工程项目中财务管理的作用 ...................................... 7 第4章 建筑行业财务管理现状 ........................................ 9 4.1 对基层组织的财务控制经济而有效 ............................... 9 4.2财务机构设置不合理 ............................................ 9 4.3 财务人员素质低下 ............................................. 9 4.4 财务管理意识不强 ............................................. 9 第5章 建筑企业财务管理的影响因素 ................................. 11 第6章 建筑企业提高财务管理能力的对策 ............................. 12 6.1提高财务部门的地位 ........................................... 12 6.2 强化财务人员素质 ............................................ 12 6.3 增强财务管理意识 ............................................ 13 6.4设立内部审计机构 ............................................. 13
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