论文部分内容阅读
随着时代的进步和社会的发展,建筑业行业已经逐渐成为促进我国经济发展的重要产业,建筑企业面临的市场竞争也越来越激烈。传统的核算会计模式已经不能适应企业的发展,会计模式创新已经成为企业财务管理的重要要求,管理会计应运而生,逐渐取代核算会计的管理模式成为建筑业财务管理的主要模式。管理会计不仅对财务资金进行管理,还对企业进行提供决策依据,促进建筑企业的稳步发展。
With the improvement of the times and the development of society, the construction industry has gradually become an important industry for promoting the economic development of our country. The market competition for construction enterprises is also getting fiercer and fiercer. The traditional accounting accounting model can not adapt to the development of enterprises. Accounting pattern innovation has become an important requirement of enterprise financial management. Management accounting emerged as the times require, and gradually replacing the accounting accounting management pattern has become the main mode of construction financial management. Management accounting not only manages financial funds, but also provides decision-making basis for enterprises to promote the steady development of construction enterprises.