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监理企业作为一个会计核算单位,具有明显的独立性,首要的工作就是遵守《会计法》中涉及到的内容。在实际工作中,监理企业具备特定的收费标准,这是国家统一的收费标准,严格按照监理企业在实际工作中发生的工程项目来核算所发生事项,同时核算所发生费用,在上述的基础上完成成本核算。但是随着社会的不断发展,最近几年很多监理企业在开展会计成本核算实践的过程中存在许多问题。例如:几乎不存在标准的核算体系,也不存在完善的核算体系,所以在开展实际工程项目的会计核算过程中,监理企业存在非常大的随意性,导致企业经营现状难以真实的反映。因此需在实际工作中,关注以及重视监理工程成本的管理与控制工作,在上述的基础上促使整个监理行业健康向上发展,进而贡献社会。
As an accounting unit, supervisory enterprises have obvious independence. The most important task is to observe the contents of “Accounting Law”. In actual work, the supervising enterprise has the specific charging standard, which is the national unified charging standard. It strictly complies with the occurred projects in the actual work of the supervising enterprise, and at the same time accounts the expenses incurred. On the basis of the above Complete costing. However, with the continuous development of society, many supervisory enterprises in recent years have many problems in carrying out accounting cost accounting practice. For example, there is almost no standard accounting system and there is no sound accounting system. Therefore, there is a great deal of arbitrariness in supervising enterprises in carrying out the accounting of actual projects, which makes it difficult to truly reflect the status quo of the enterprises. Therefore, in practical work, attention and attention should be paid to the management and control of the cost of supervising construction projects. On the basis of the above, the entire supervisory industry should be encouraged to develop healthily and contribute to the society.