CAJ | 학술논문

随着人们物质生活水平的提高，在市场经济的发展中，建筑安装企业的作用越来越强，需求也越来越高。目前，建筑业已成为我国的支柱产业，在国民经济中占有重要的地位。由于建筑企业特有的生产流动性、生产周期长、涉及面广等特点，在资金筹措、产品价格的形成、工程价款的结算方式、成本的预算及考核等财务工作上与一般企业有许多不同，其财务风险更为复杂，因此，加强建筑企业的财务管理更显得尤为重要。
수착인문물질생활수평적제고，재시장경제적발전중，건축안장기업적작용월래월강，수구야월래월고。목전，건축업이성위아국적지주산업，재국민경제중점유중요적지위。유우건축기업특유적생산류동성、생산주기장、섭급면엄등특점，재자금주조、산품개격적형성、공정개관적결산방식、성본적예산급고핵등재무공작상여일반기업유허다불동，기재무풍험경위복잡，인차，가강건축기업적재무관리경현득우위중요。
With the improvement of people's living standards,and the development of market economy,more and more construction enter-prises,the demand is more and more high. At present,the construction industry has become a pillar industry in China,occupies an impor-tant position in the national economy. Due to the construction of enterprise specific production flow,the production cycle is long,broad characteristics,budget and evaluation of financial cost in financing,forming,product prices,the project price settlement from the general business there are many different,the financial risk is more complex,therefore,it is particularly important to strengthen the financial man-agement of construction enterprises.