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会计核算是建筑施工企业进行财务管理的基础,对企业内部管理水平的提升具有重要的意义。近年来,随着建筑企业的飞速发展,重财务而轻核算的现象尤为普遍,难以发挥会计核算管理的真正作用。本文介绍了建筑施工企业会计核算的基本内容,分析了其存在的问题并提出了对策建议,以期对实践有所帮助。
Accounting is the basis for financial management of construction enterprises, which is of great significance to the improvement of the internal management of enterprises. In recent years, with the rapid development of construction enterprises, the phenomenon of heavy financial and light accounting is particularly prevalent, making it difficult to exert the true function of accounting management. This paper introduces the basic content of accounting for construction enterprises, analyzes the existing problems and puts forward some countermeasures and suggestions to help the practice.