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我国的社会和经济在三十多年间迎来了巨大的发展,而作为目前我国支柱型产业的建筑行业却迎来了最激烈的市场竞争期。各个建筑企业为了在市场竞争中获得优势,就必须根据自身的具体情况规划科学合理的战略方向,然而现代企业管理和决策之中,最重要的依据和支持便是会计核算。因此,会计核算的准确性、合理性以及科学性便成为了当下建筑施工企业所需要关注的重要方面。但实际的会计工作开展中往往难以实现,这给建筑施工企业带来了不少的困扰。据此,本文就当下建筑施工企业会计核算中所存在的问题进行简要分析,提出了针对性的改进策略和建议,希望可以帮助建筑施工企业更加清晰的看待当下所处市场环境,更好的制定发展规划。
The social and economic development in our country has ushered in tremendous development over the past 30 years. However, the construction industry, as the pillar industry in our country, ushered in the most fierce market competition period. In order to gain the advantage in the market competition, each construction enterprise must plan a scientific and rational strategic direction according to its own specific conditions. However, the most important basis and support in the modern enterprise management and decision-making are the accounting. Therefore, the accuracy, rationality and scientific nature of accounting have become the important aspects that the construction enterprises need to pay attention to at present. However, the actual accounting work is often difficult to achieve, which brought a lot of trouble for the construction enterprises. Accordingly, this paper analyzes the problems existing in the accounting of construction enterprises at present, and puts forward the targeted improvement strategies and suggestions in the hope of helping the construction enterprises to have a clearer view of the current market environment and better formulate development plan.