建筑施工企业的固定资产较为庞大,财务管理工作中容易产生账外不符的问题,导致资产流失。如何科学管理企业固定资产,实现保值增值成为当前的工作重心。本文首先介绍建筑施工企业固定资产财务管理的特点,然后系统阐述主要的财务管理问题,并规划今后的改进对策。 The fixed assets of the construction enterprises are quite large, and the problems of irregular accounting in the financial management work easily lead to the loss of assets. How to scientifically manage the fixed assets of enterprises and achieve the goal of maintaining and increasing their value has become the current focus of work. This article first introduces the characteristics of financial management of fixed assets in construction enterprises, and then systematically expounds the main financial management issues and plans future improvement measures.