1.前言随着金融危机的全球化影响,各行各业都或多或少受到冲击。国家投资4万亿拉动内需,确立十大经济措施,其中第三举措便是:加快铁路、公路和机场等重大基础设施建设。这项举措给施工企业带来了前所未有新的生机。作为施工企业要想在竞争激烈的建筑市场中立稳脚,在市场经济的大环境下生存、发展、状大,就必须重视企业的财务管理,树 1. Introduction With the global impact of the financial crisis, all walks of life are more or less under attack. State investment 4 trillion stimulating domestic demand, the establishment of the top ten economic measures, the third measure is: speed up railways, highways and airports and other major infrastructure construction. This initiative has brought construction companies unprecedented new vitality. As a construction enterprise in the highly competitive construction market to gain a firm footing, under the environment of a market economy survival, development, shape large, we must attach importance to the financial management of enterprises, the tree