会计工作本质上是一种企业经营管理信息的处理过程,它类似一种统计工作,只是手法更为严谨而已。一个好的会计主管,必须是有能力全程规划并执行会计工作的人,会计的全程工作涵盖甚广,企业中级以上主管应有所认识,才能相互配合。本文从实施步骤与工作要点两个方面探讨了施工企业会计工作。 Accounting is essentially a kind of business management information processing, it is similar to a statistical work, but the more rigorous approach only. A good accountant must be able to plan and execute the whole accounting work. The whole course of accounting covers a very wide range. The supervisors at middle level should know something in order to cooperate with each other. This article discusses the construction enterprise accounting work from the two aspects of implementation steps and work points.