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随着我国建筑企业会计工作的发展和逐步完善,建筑企业施工项目会计基础工作成为了建筑企业会计管理工作的重要组成部分,对建筑企业会计工作质量起着至关重要的作用。但是在实际的项目会计基础工作中还存在很多缺陷,对建筑企业会计工作造成一定的影响。笔者结合自身实际工作经验,对建筑企业项目会计基础工作存在缺陷进行分析,并提出有效的解决对策。
With the development and gradual improvement of accounting work in construction enterprises in our country, the basic accounting work of construction enterprises has become an important part of the accounting management of construction enterprises and plays an important role in the quality of accounting work in construction enterprises. However, there are still many shortcomings in the actual project accounting foundation work, which will affect the construction enterprise accounting work to a certain extent. Based on my own practical work experience, the author analyzes the flaws in the project accounting foundation of construction enterprises and puts forward effective solutions.