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国营施工企业会计核算失真问题在绝大多数单位都存在,个别单位问题还比较严重。这里有会计人员素质问题,内部管理问题,也有外部环境影响。企业自身问题通过努力可以解决,外部环境影响企业就无能为力了。现就这个问题谈一些看法。 1、施工企业上级主管部门利用手中权利对企业经营活动进行干预,会引起会计核算失真。如部属大型施工企业经常承担国家重点建设任务,为保工期上级主管部门往往会抽调另一部分施工单位帮助承建单位搞突击。而这种工程往往规模很大。施工技术复杂,是多工种、多层次交叉施工,在穿叉作业的情况下难以分清和计算参加支援施工单位的工作量,无法提出真实的会计核算资料。 2、国营大型施工企业流动性大,施工地点变换频繁,
State-owned construction enterprises accounting distortion problems exist in most units, the problem of individual units is still more serious. There are accounting personnel quality problems, internal management issues, but also the external environment. Enterprises can solve their own problems through hard work, and the external environment can not help the enterprises. Now on this issue to talk about some views. 1, the higher construction department of the competent authority to use their rights to intervene in business activities, accounting accounting can cause distortion. As a subordinate large-scale construction enterprises often assume the task of national key construction, maintenance period higher authorities often will be deployed to another part of the construction unit to help construction units engage in surprise. Such projects are often very large scale. Construction technology is complex, is multi-species, multi-level cross-construction, in the case of cross-forklift job is difficult to distinguish and calculate the amount of work to support the construction unit, can not be presented true accounting information. 2, large-scale state-owned large-scale construction enterprise mobility, construction site change frequently,