所谓会计核算,就是通过一系列的手段,总结生产经营活动中已经发生的事件,对过去给出评价,并在通过对核算分析基础上,对未来做出预测,从而为管理者决策提供有用的信息。本文分析了施工企业会计核算中存在的问题,并阐述了相应的对策与同行们一起探讨。 The so-called accounting is through a series of means to summarize the events occurred in the production and business activities, give an assessment of the past, and through the analysis of the basis of the accounting, to make a prediction of the future, so as to provide a useful decision for managers information. This article analyzes the problems existing in the accounting of construction enterprises, and expounds the corresponding countermeasures to discuss with colleagues.