财务是企业生存和发展的基础,是企业进行正常经营活动的血脉。但是其表现形式资金因其变现性及高流动性使之能任意转换为其他任何类型的资产,极易引发贪污、诈骗、挪用等违法乱纪的行为。在我国,一些建筑企业营利能力和调控能力差、财务管理水平低、经营状况急剧恶化已成为目前大多数施工企业共同面对的严峻形势。如何加强施 Finance is the basis for the survival and development of an enterprise, and is the bloodline for the normal operation of an enterprise. However, due to its realization and high liquidity, the funds in its manifestations can be arbitrarily converted into any other types of assets, which can easily lead to acts of corruption, fraud, misappropriation and other offenses. In our country, some construction enterprises have poor profit-making ability and regulation ability, low financial management level and deteriorating business conditions, which have become the grim situation that most construction enterprises face together. How to strengthen the facilities