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当前我国经济迅速发展,新兴企业抓住发展机遇,不断成长壮大,以实现公司战略为目标,不断扩大生产规模,大力发展、投资基础建设。在投资建设的大步伐下,由于企业会计制度与基建会计制度衔接并不完善,企业单纯执行的会计制度不再满足发展要求,如何做好企业会计制度与基建会计制度的无缝衔接将是企业财务核算面临的一项全面挑战。基建工程是一项历时长、资产项目复杂,涉及有关部门较多的系统工程。如果企业在实际操作中未能严格规范要求,将会引发工程决算困难等一系列问题。为能够准确核算工程成本,本文从几个关键控制点着手,探索基建工程在管理与核算中的衔接,希望为企业管理与核算带来一些有益帮助。
At present, China’s economy is developing rapidly. Emerging enterprises, seizing opportunities for development, continue to grow and develop. With the goal of realizing the company’s strategy, emerging-scale enterprises continue to expand their production scale and vigorously develop and invest in infrastructure. Under the great pace of investment and construction, since the connection between the enterprise accounting system and the infrastructure accounting system is not perfect, the accounting system simply implemented by the enterprises no longer meets the development requirements. How to do a seamless connection between the enterprise accounting system and the infrastructure accounting system will be an enterprise Financial accounting faces a comprehensive challenge. Infrastructure project is a long-term, complex asset projects involving more departments related to systems engineering. If enterprises in the actual operation of the failure to strictly regulate the requirements, will lead to a series of problems such as engineering final accounts difficult. In order to accurately calculate the project cost, this article starts from a few key control points and explores the connection of infrastructure projects in management and accounting, hoping to bring some useful help for enterprise management and accounting.