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随着经济社会的快速发展,建筑企业在获得飞速发展的同时也面临着异常激烈的竞争,为了在市场竞争中获得优势,企业结合实际情况做出科学的战略决策。而会计核算作为企业决策的重要基础和参考依据,对提高企业决策的科学性和合理性具有十分重要的意义。但是目前建筑施工企业中的会计核算存在着信息失真、信息滞后等问题,对建筑企业会计核算工作产生严重影响。基于此,本文在阐述建筑施工企业会计核算特点的基础上,对建筑施工企业会计核算问题进行分析,并提出相应的改进对策和建议。
With the rapid economic and social development, the construction enterprises are also facing fierce competition while they are developing rapidly. In order to gain the advantage in the market competition, the enterprises make scientific and strategic decisions according to the actual conditions. Accounting as an important basis and reference for business decision-making is of great significance to improving the scientific and reasonable decision-making of enterprises. However, there are some problems such as information distortion and information lag in the accounting of construction enterprises, which have a serious impact on the accounting of construction enterprises. Based on this, on the basis of expounding the accounting characteristics of construction enterprises, this paper analyzes the accounting problems of construction enterprises, and puts forward the corresponding improvement measures and suggestions.