After the implementation of the new accounting standards, the accounting personnel of construction enterprises must understand the new standards deeply and systematically, and flexibly use the accounting theoretical knowledge and practical experience for accounting treatment. Therefore, in addition to improving the professional level, accounting personnel must establish correct accounting professional ethics, adhere to the basic principles of accounting. The new accounting standards pose a new challenge to the financial management ability of construction enterprises. Therefore, only by improving the comprehensive quality of accounting personnel can enterprises better adapt to the new accounting system.