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建筑业是国民经济的三大支柱之一,它的发展直接影响到国民经济各部门的发展,也影响到国计民生和国防力量的加强。建筑企业具有周期长、项目多、涉及面广等特点,在资金筹措、资金来源、资金运作计划,工程概预算定额、工程量清单计价费用及价款结算等方面与其他行业存在许多不同。会计信息的失真直接影响建筑企业工程招标、质量、中标、合同价款的确定。因此,怎样才能提高建筑企业会计信息质量,会计工作如何适应建筑企业的发展已经成为我们有待研究与探讨的问题。
The construction industry is one of the three pillars of the national economy. Its development has a direct impact on the development of all branches of the national economy, as well as the strengthening of the people’s livelihood and national defense. The construction enterprises have many characteristics, such as long cycle, many projects, wide coverage and so on, and there are many differences with other trades in terms of fund raising, source of funds, capital operation plan, project budget quota, bill pricing cost and price settlement. The distortion of accounting information directly affects the construction project bidding, quality, winning bid, contract price determination. Therefore, how to improve the quality of accounting information in construction enterprises, how to adapt the accounting work to the development of construction enterprises has become a problem to be studied and discussed.