During their development processes, enterprises mobilize capital to satisfy the growing need for funding. It is necessary to determine the average financial structure among construction enterprises in order to provide a benchmark for making financing decisions. This article is to present the results from the application of the Bootstrap method in determining the average financial structure of construction enterprises and analyzing the differences among Vietnamese construction enterprises over the period 2007-2015. Samples were taken from 1024 construction enterprises provided by the General Statistics Office of Vietnam. The analysis results show that there is a significant difference in the ratios of debts and short-term debts between construction enterprises and material ones but there is no difference in the ratio of long-term debts. The results also indicate that the average debt ratios of construction enterprises, material enterprises, unlisted enterprises and listed companies are 66,8%, 66,6%, 64,7% and 65% respectively, which are sources of research information on the average debt ratios of construction enterprises.