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新的《企业会计准则》实现了与国际会计标准的趋同,对施工企业的管理与职业判断提出了更高要求,但关于施工企业收入与成本内部控制方面的研究实属凤毛麟角。本文以施工企业财务管理在切入点,在分析施工企业确认收入成本的主要问题的基础上,重点探讨了施工企业工程收入与成本的内部控制策略,旨在说明施工企业工程收入与成本的内部控制的重要性,以期为施工企业的内部控制提供参考。
The new “Accounting Standards for Business Enterprises” has achieved convergence with international accounting standards and put forward higher requirements on the management and professional judgment of construction enterprises. However, there are few studies on the internal control of construction enterprises’ income and costs. Based on the analysis of the main problems of construction enterprises in identifying the cost of revenue, this paper focuses on the internal control strategies of construction enterprises ’revenue and cost, and aims to illustrate the internal control of construction enterprises’ revenue and cost In order to provide a reference for the internal control of construction enterprises.