俞文青教授撰著的近40万字的《施工企业会计》一书,最近已由立信会计图书用品社正式出版。《施工企业会计》一书是很具有特色的。首先,是具有时代感强的特色。众所周知,自从改革开放以来,我国的基本建设战线也有了显著的发展。多数施工企业实行了承包经营责任制和百元产值工资含量包干,在不少施工企业中已经出现了融资租赁、多种经营、对外承包工程、债券筹资的长期投 Nearly 400,000 words of “Construction Enterprise Accounting” written by Prof. Yu Wenqing have recently been formally published by Lixin Accounting Books. The book “Construction Enterprise Accounting” is very distinctive. First of all, it has a strong sense of the times. As we all know, since the reform and opening up, China’s basic construction front has also made remarkable progress. Most construction companies have implemented a contract responsibility system and a 100-yuan value-added wage. In many construction companies, long-term investment in financing leases, diversified operations, foreign contracted projects, and bond financing have emerged.