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水利施工企业有着不同于一般企业的特殊性,源于其施工的时间较长,金额巨大、项目较为单一的特点,就使得其会计核算具备了核算周期较长、核算资金较大以及核算项目内容较少的性质。随着我国社会经济的快速发展,水利施工也不断增多。所以,为了实现施工企业经济效益与社会效益的统一,就需要不断完善会计核算制度,不断修正施工中存在的会计核算问题,从而实现财务抗风险能力提高以及推进水利施工企业更深层次发展的目的。本文笔者就关于水利施工企业会计核算存在的问题及措施进行研究分析。
Water conservancy construction enterprises have different characteristics from ordinary enterprises, from the construction of a long time, a huge amount of money, the project is more single features, making its accounting has a longer accounting cycle, accounting for large funds and accounting project content Less nature. With the rapid socio-economic development in our country, water conservancy construction has also been on the rise. Therefore, in order to realize the unification of economic benefits and social benefits of construction enterprises, it is necessary to constantly improve the accounting system and constantly correct the accounting problems existing in construction so as to achieve the purpose of improving the financial anti-risk ability and promoting the further development of water conservancy construction enterprises. The author of this paper on the water conservancy construction enterprises accounting problems and measures for research and analysis.