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对在建工程项目进行核算,是企业会计核算的一项重要内容。在建工程涉及多个部门,时间跨越多个阶段,使各种费用的界限很难界定。每个企业都有自己的管理办法和核算方法,但在实际核算过程中仍然存在诸多问题,导致会计核算的信息失真。规范在建工程核算的行为,解决核算中的各种问题,对如实揭示企业的财务状况,保证资产的安全性具有重要的现实意义。本文总结了核算过程中存在的问题,并提出解决的对策。
Accounting for projects under construction is an important part of corporate accounting. Construction in progress involves multiple departments, time spanning multiple stages, so that the boundaries of various fees is difficult to define. Each enterprise has its own management methods and accounting methods, but in the actual accounting process there are still many problems, leading to accounting information distortion. It is of great practical significance to standardize the accounting of projects under construction and solve various problems in accounting, so as to reveal the financial status of enterprises and ensure the safety of assets. This article summarizes the existing problems in the accounting process and puts forward the solutions.