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随着我国经济发展的进步,我国建筑工程建设施工越来越多,但是由于在工程项目的施工过程中,缺乏有效的工程项目会计控制措施,工程施工实际成本和预算相差较大,出现了严重的浪费和投资的不合理性。因此建筑工程施工企业做好工程项目会计控制具有非常重要的作用,如何在工程项目施工中加强管理和控制实现成本控制成为了重要的研究课题。
With the development of economy in our country, more and more construction projects are underway in our country. However, due to the lack of effective accounting control measures during the construction of the project, the difference between the actual construction cost and the budget is quite big, Wasting and irrationality of investment. Therefore, construction companies do a good job in accounting control of construction projects, and how to strengthen management and control cost control in the construction of construction projects has become an important research topic.