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随着国家加入WTO的完成,以及国家投资结构的调整,全国建筑承包市场竞争愈演愈激烈,全行业进入了微利时代。因此,要想立足于建筑行业,关键在于如何发展和创新财务管理体系。笔者认为,要充分考虑到施工行业的行业特征,健全企业财务内部控制、建立责任会计控制中心、降低工程成本和资金管理几大方面依然是关键所在。所以,创新和完善这几个方面的财务控制是重中之重。
With the completion of China’s accession to the WTO and the adjustment of the country’s investment structure, the competition in the construction contracting market in China has become increasingly fierce and the industry has entered a period of meager profit. Therefore, in order to base on the construction industry, the key lies in how to develop and innovate the financial management system. In my opinion, to take full account of the construction industry characteristics of the industry, improve the financial internal control of enterprises, the establishment of a responsible accounting control center, reduce construction costs and fund management is still the key to several aspects. Therefore, innovation and improvement of these aspects of financial control is the top priority.