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随着我国市场经济体制建设的不断完善,施工企业间的竞争也愈加的激烈,会计信息是企业经营决策的重要依据,它能够全面反映某一企业的资产、负债情况,然而,近些年来,受多方面因素的影响,会计信息出现失真现象,失真现象的出现不但会使建筑施工企业内部的经营管理弱化,而且还会给建筑施工企业带来重大损失,影响到企业的命运。在此,本文就当前建筑施工企业会计信息失真的主要原因进行了分析,并在此基础上提出相应的应对策略。
With the continuous improvement of China’s market economy system construction, the competition among construction enterprises is also becoming fiercer. Accounting information is an important basis for business decision-making. It can fully reflect the assets and liabilities of a certain enterprise. However, in recent years, Under the influence of many factors, the distortion of accounting information appears. The appearance of distortion not only weakens the operation and management of construction enterprises, but also brings great losses to construction enterprises and affects the fate of enterprises. Here, this article analyzes the main causes of the current accounting information distortion of construction enterprises, and on this basis, puts forward the corresponding countermeasures.