如何加强建筑施工企业会计信息真实性和有效性

• 作 者: 缑广治
• 机 构: 河北天森建工集团有限公司,
• 出 处: 财经界(学术版)
• 发表日期: 2016年08期
• 关键词: 建筑施工企业 会计信息 原因 对策

真实性和有效性是当前建筑施工企业会计信息的最重要的要求和标准,是建筑施工企业日常运营的真实写照,在展现建筑单位经营状况的重要途径。然而,现今会计信息缺乏真实性和有效性已经变成众多施工单位所面临的疑难问题,在施工单位进行监督管理的过程中产生了巨大的负面影响。所以,会计信息的真实性和有效性越来越受到建筑单位的重点关注,加强会计信息的真实性、有效性已经成为建筑单位的前进方向。

Authenticity and validity are the most important requirements and standards of current accounting information of construction enterprises. They are the true portrayal of daily operation of construction enterprises and an important way to show the operating status of construction units. However, the lack of authenticity and validity of accounting information has become a difficult problem faced by many construction companies. It has had a huge negative impact on the supervision and management of construction units. Therefore, the authenticity and validity of accounting information are paid more and more attention by building units. To strengthen the authenticity of accounting information, effectiveness has become the direction of construction units.