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伴随着社会经济的不断进步,施工企业市场竞争力日益激烈,原始的施工企业财务管理制度已不能满足现代施工企业的财务管理需求,在加上施工企业项目内部控制制度不完善以及施工企业项目财务管理缺乏明确的责任分配,致使施工企业在财务管理上出现会计信息失真、会计监督不力以及会计基础薄弱,严重的制约着施工企业的可持续发展,因此,不断创新以及完善施工企业财务管理制度迫在眉睫。
With the continuous improvement of social economy, the market competitiveness of construction enterprises is increasingly fierce. The original financial management system of construction enterprises can no longer meet the financial management needs of modern construction enterprises. Coupled with the imperfect internal control system of construction enterprises and the project finance of construction enterprises, The lack of a clear allocation of responsibility leads to the construction enterprises in the financial management appear accounting information distortion, weak accounting supervision and accounting basis is weak, which seriously restricts the sustainable development of construction enterprises, therefore, continuous innovation and construction of financial management system is imminent .