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随着我国市场的不断规范和市场竞争的日趋激烈,1以工程招投标为主要特征的建筑市场的形成,使市场竞争突出体现在工程造价的竞争上。施工企业面临着如何深化改革,建立科学合理的经营管理体系等问题。面对激烈的市场竞争,更要求施工企业转变会计职能,及时反映管理所需要的事前、事中的财务信息。这些决定了企业应用管理会计具有重要的战略地位。企业管理发展的趋势使会计工作的重点由过去单纯的“资产计价,确定收益”向“目标与控制”管理转化,及时反映管理所需要的事前、事中的财务信息。
With the continuous standardization of the market in our country and the increasingly fierce market competition, the formation of the construction market, which takes the project bidding as the main feature, highlights the competition in the market for project cost competition. Construction enterprises are facing the problem of how to deepen the reform and establish a scientific and rational management system. In the face of fierce market competition, it also requires construction enterprises to change their accounting functions and timely reflect the financial information beforehand and in the event required by management. These determine the enterprise application management accounting has an important strategic position. The trend of the development of enterprise management makes the focus of accounting work be transformed from the simple management of “asset valuation and profit determination” to “goal and control” in the past, which can timely reflect the financial information in advance and in events required by management.