一、概述众所周知,施工企业是专门从事施工的生产型企业,是国民经济中一个特殊的行业,其生产的产品主要是房屋、建筑物等,它的基本生产活动是施工生产活动,其生产活动和经营方式具有特殊性。首先,生产的建筑产品具有固定性、单件性,形体庞大,功能多样性,使用寿命长,价值大;其次,施工生产活动具有流动性、长期性、综合协作性;再次,生产经营业务不稳定,管理环境多变,机构人员变化大。在现实经济生活中,施工企业是在建筑市场通过参加招投标,中标后与建设单位签订建造合同,用以明确双方的权利和义务。因此,上述特点直接影响和决定了施工企业的会计核算 I. Overview As we all know, construction companies are specialized in the construction of production-oriented enterprises in the national economy is a special industry, its production of products mainly housing, buildings, etc., and its basic production activity is the construction and production activities, and its production activities And mode of operation is special. First of all, the production of building products with a fixed, one-piece, huge body, functional diversity, long service life, great value; Second, the construction of production activities with mobility, long-term, comprehensive cooperation; Third, the production and management business Stable, changing management environment, institutional personnel changes. In real economic life, construction enterprises enter into bidding and bidding in the construction market and sign a construction contract with the construction unit after winning the bid to clarify the rights and obligations of both parties. Therefore, the above characteristics directly affect and determine the accounting of construction enterprises