目前施工企业会计教材出版种类甚多，但编排的内容仅一级核算形式，然而实际工作中，施工企业会计都以两级或三级进行核算的，而会计核算组织到底应如何设计呢？是值得探讨的。根据交通系统施工单位的财务核算体系而言，都是两级以上，主要是以企业的集权制和分权制而确立不同 At present, there are many kinds of accounting materials for construction enterprises, but the contents of the layout are only in the form of first-level accounting. However, in practical work, the accounting of construction enterprises is accounted for in two or three levels. What should the accounting organization design? Is worth exploring. According to the financial system of traffic system construction unit, all of them are more than two levels, which are mainly established by the centralized system and decentralized system of enterprises