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建筑施工企业普遍实行项目法施工管理,项目是企业经济效益的源头,是企业经营风险的集中点,是企业管理工作的落脚点。因此对施工项目的财务分析在建筑施工企业财务管理和运营分析中占有越来越重要的地位。作者结合实际工作的应用,阐述了在建造合同准则下,财务部门、财务人员如何在有限的会计数据和相关会计信息中找到数据信息之间的内在联系,有针对性的选择和利用财务分析方法,系统地分析和评价施工项目的成本控制情况和发展趋势。开展施工项目财务分析是建筑施工企业加强财务管理、提升财务管控能力的发展方向,也是财务人员提高综合分析能力的重要途径。
Construction companies generally implement project construction management, the project is the source of economic efficiency of enterprises, is the focus of business risk management, business management is the foothold. Therefore, the financial analysis of construction projects occupies an increasingly important position in the financial management and operation analysis of construction enterprises. Based on the application of practical work, the author elaborates how the finance department and financial staff can find out the intrinsic relationship between the data information in the limited accounting data and the related accounting information under the construction contract standard, select and make use of the financial analysis method , Systematically analyze and evaluate the cost control of construction projects and development trends. Carrying out the financial analysis of construction projects is the direction for the construction enterprises to strengthen their financial management and improve their financial management and control ability. It is also an important way for financial officers to improve their comprehensive analytical capabilities.