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随着现代建筑工程规模的不断壮大,建筑企业面临发展新机遇,与此同时,竞争压力也随之不断增大。作为企业生存与发展的重要性因素,财务会计管理直接关系到建筑企业的切身利益和竞争实力,在建筑企业持续发展过程中发挥着重要的作用。然而,从目前形势看,我国建筑企业财务会计管理中仍存在诸多缺陷,不仅影响了建筑企业的正常运营,还影响到企业经济效益的实现。因而,须加强重视,对存在缺陷进行分析,并找出相应的解决对策,以发挥财务会计管理的巨大作用,促进建筑企业的健康、持续发展。本文主要对建筑企业财务会计管理的缺陷及其相应对策进行探讨。
With the continuous expansion of the scale of modern construction projects, construction enterprises are facing new opportunities for development. At the same time, the pressure of competition will also increase. As an important factor for the survival and development of enterprises, financial accounting management is directly related to the vital interests and competitive strength of construction enterprises and plays an important role in the sustainable development of construction enterprises. However, judging from the current situation, there are still many shortcomings in the financial accounting management of construction enterprises in our country, which not only affects the normal operation of construction enterprises, but also affects the realization of the economic benefits of enterprises. Therefore, it is necessary to pay more attention to the analysis of the existing defects and to find out the corresponding countermeasures so as to give play to the great role of financial accounting management to promote the healthy and sustainable development of construction enterprises. This article mainly discusses the flaws of the financial accounting management of construction enterprises and their corresponding countermeasures.