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我国社会主义市场经济的迅猛发展对在建工程核算的有效性要求越来越高,因在建项目的核算需涉及较多部门,加之在建工程管理具有一定复杂性,在新会计准则下,在建工程核算中存在一些问题有待于解决。本文主要分析了在建工程核算中存在的问题及其原因,并针对问题提出有效的应对方略。
The rapid development of the socialist market economy in our country requires that the validity of the construction in progress accounting is getting higher and higher because of the need for more departments involved in the accounting of projects under construction and the complexity of construction management under construction. Under the new accounting standards, There are some problems to be solved in the construction project accounting. This article mainly analyzes the existing problems in construction accounting and its causes, and puts forward effective strategies to deal with the problems.