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当前施工企业在执行《企业会计准则——建造合同》过程中仍然存在很多问题,特别是对施工企业传统的管理方式和经营评价产生了较大影响。本文针对建造合同核算对工程项目业绩评价的影响和冲击进行了探讨。
At present, there are still many problems in the implementation of “Enterprise Accounting Standards - Construction Contract” in construction enterprises, especially the traditional management methods and business evaluation of construction enterprises. This article discusses the impact and impact of construction contract accounting on project performance evaluation.