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建设工程财务核算是一项技术与经济相结合的工作,因此财务人员不仅要具有建设设计、施工技术、工程造价等建设工程方面的专业知识,而且要具有较高的政策、法律和业务素质。只有这样才能完成建设工程财务管理这项综合性极强的工作。但大多数财务人员的业务技能而言,还不能满足这样的要求。他们的专业大多数是经济类的,工程财务管理方面的知识大多数都是边干边学边积累,或者由有经验的财务人员帮带。
The financial accounting of a construction project is a combination of technology and economy. Therefore, the financial personnel must not only have the professional knowledge of construction projects such as construction design, construction technology and project cost, but also have high policies, laws and professional qualifications. The only way to complete the construction project financial management of this extremely comprehensive work. However, most financial staff’s business skills, can not meet such a request. Most of their majors are economic, and the majority of engineering finance management knowledge is accumulated while doing business or by experienced finance staff.