摘 要

随着当今社会经济的快速发展，时代的飞速进步，专门从事土木、建筑及装修工程的建筑施工行业蓬勃进步。建筑施工企业在当前的经济市场中，要想生存下去并发展起来，就必须重视自己的经营活动。财务共享服务中心是近年来出现并流行起来的会计和报告业务管理方式。它是将不同区域的会计业务拿到一个共享服务中心来记账和报告，保证了会计记录和报告的规范统一，并且节省了系统和人工成本。通过研究建筑施工企业财务共享服务中心的发展历程以及结合该行业的资金管理，探讨如何推动财务共享服务中心资金管理在我国建筑企业的建立与发展与再造设计，从而提高现代化管理水平，增强市场竞争力，给企业带来更大的经济效益。

本文在前人的研究成果基础上，对基于建筑施工企业财务共享服务中心资金管理进行研究：首先，通过介绍建筑施工企业的发展历程以及发展现状，在此基础上引入财务共享服务中心对于建筑施工企业的重要性及影响力；其次，本文针对财务共享服务中心在建筑施工企业中的应用，从而提出其存在的问题；最后，对于财务共享服务中心的资金管理进行合理化的分析与探讨。

关键词：建筑施工企业；财务共享服务中心；资金管理

Abstract

With the rapid development of today's society and economy and the rapidprogress of the times, the construction industry specializing in civil engineering, architecture and decoration projects has made vigorous progress. In the current economic market,if construction enterprises want to survive and develop, they must pay attention to their own business activities. Financial shared service center is a popular way of accounting and reporting business management in recent years. It takes the accounting business in different regions to a shared service center for bookkeeping and reporting,which ensures the standardization and unification of accounting records and reports, and saves system and labor costs. By studying the development course of financial sharing service center in construction enterprises and combining with the capital management of this industry,this paper discusses how to promote the establishment,development and reengineering design of financial sharing service center in China's construction enterprises, so as to improve the modern management level, enhance the market competitiveness and bring greater economic benefits to enterprises.

On the basis of previous research results,this paper studies the fund management based on the financial sharing service center of construction enterprises. Firstly, by introducing the development history and current situation ofconstruction enterprises,this paper introduces the importance and influence of the financial sharing service center on construction enterprises. Secondly, aiming at the application of financial sharing service center in construction enterprises, this paper puts forward its existing problems; Finally,the paper makes a rational analysis and discussion on the fund management of the financial sharing service center.

Keywords:Fund Management；Financial Shared Service Center；Construction Enterprises