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施工企业会计核算是规范强化企业管理的一项重要工作。由于建筑施工企业生产产品的特殊性,机构相对庞大、资产规模大、资本链条长、管理跨度宽、地域分布广、管理成本高,加之建筑施工企业集团的内部机制不健全,导致企业利润下滑,严重制约建筑施工企业集团的发展。本文从建筑施工企业财务管理的必要性入手,深入分析了建筑施工企业实施财务集中核算的优点和缺点,对这些问题的分析将对完善建筑施工企业的财务管理有较大帮助。
Accounting of construction enterprises is an important work to standardize the management of enterprises. Due to the particularity of construction products, the relatively large institutions, large scale of assets, long capital chain, wide management span, wide geographical distribution and high management costs, combined with the internal mechanism of construction enterprise groups is not perfect, leading to the decline of corporate profits, Seriously restricting the development of construction enterprise groups. This article begins with the necessity of financial management of construction enterprises, analyzes in depth the advantages and disadvantages of construction enterprises in carrying out financial centralized accounting, and the analysis of these problems will be of great help to improve the financial management of construction enterprises.