目前国内煤炭行业工程项目,大部分采取工程总承包形式,勘察设计单位一般通过总承包方式建立直属项目部负责主体工程施工,将工程整体打包建设移交。在这种项目管理模式下,经常会出现应收账款过大,库存商品过多、工程竣工结算毛利中有余额等问题,影响了财务核算和工程业务的管理,本文通过财务具体核算业务,对出现的以上问题进行分析,并给出一定的解决办法,旨在使财务核算如何更好的满足工程经营管理。 At present, most of the engineering projects in the coal industry in China take the form of general contracting of projects. Survey and design units generally establish project departments directly under the general contracting department in charge of the main project construction and package the project as a whole. Under this project management mode, the problems such as overreacted accounts receivable, over-stocked goods, and balance in the settlement of project completion and gross margins often occur, affecting the management of financial accounting and engineering business. Through the concrete financial accounting business, Analyzes the above problems, and gives some solutions to make financial accounting how to better meet the engineering management.