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建筑施工企业在施工建设的过程中会考虑预算成本和结算及诸多其他费用。因此,建筑企业需要在财务报表中要真实可靠地提供会计信息。施工企业在会计信息方面的诸多特征也和其他行业的会计存在着很大不同,这就加大了建筑企业提供会计信息的质量。施工企业因受到各种因素的影响,导致了会计信息质量的下降。这就要求建筑施工企业要采取进一步行动来提升会计信息质量。
Construction and construction enterprises in the construction process will consider the budget costs and settlement and many other costs. Therefore, the construction companies need to be true and reliable in the financial statements provide accounting information. Construction enterprises in many aspects of accounting information and accounting characteristics of other industries exist very different, which increased the quality of construction companies to provide accounting information. Due to various factors, construction enterprises led to the decline of the quality of accounting information. This requires construction companies to take further action to improve the quality of accounting information.