施工企业由于工程项目各不相同，施工地点不固定，造成成本效益忽高忽低，缺乏可比性。为了对所属工程处上报的会计报表做好审查分析工作，我们认为实行报表会审制度是一个较好的办法。作法是：以财务部门为主，组织生产、经营（预算）、物资供应等部门对所属工程项目（工地）? Because the construction projects of the construction companies are all different and the construction sites are not fixed, the cost-benefit ratio is erratic and lacks comparability. In order to do a good job of reviewing and analyzing the accounting statements submitted by the Agency, we believe that implementing the statement review system is a better approach. The approach is: The main financial department, the organization of production, management (budget), material supply and other departments of the project (site)?