近年来,随着大中型施工企业资金集中支付的推进,分公司、项目部的会计主体不断撤并,导致分公司、项目部的项目借款与大额现金支付问题越来越突出。文章引入新型金融产品和加强资金管控手段,借以规范会计核算,从而减少此类问题,提升企业资金集中管理水平,降低资金安全风险。 In recent years, along with the large-scale medium-sized construction enterprises to focus on the payment of funds to promote the branch, the accounting department of the project department continue to be merged, leading to branch offices, the project department’s project loans and large cash payments issues become more and more prominent. The article introduces new financial products and strengthens the means of fund control so as to standardize accounting, so as to reduce such problems, enhance the centralized management of enterprise funds and reduce the risk of capital security.