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当前我国施工企业面临建筑市场发育不完全、工程招投标管理制度不规范、工程款回收难度较大等现状。同时,施工企业财务成本控制也存在内部管理制度落后、成本控制力度不大、控制体系不健全等问题。本文在借鉴新会计准则相关内容的基础上,根据当前建筑施工企业存在的问题,着重探讨了财务管理与成本控制的若干改进措施,以期有助于改善这一局面。
At present, China’s construction enterprises are facing the current situation of imperfect development of the construction market, non-standard management system for bidding and tendering projects, and difficulties in engineering project recovery. At the same time, there are some problems in the control of financial costs of construction enterprises, such as the backward internal management system, the low cost control and the imperfect control system. Based on the relevant content of new accounting standards, this paper focuses on the existing problems of construction enterprises, and discusses several measures to improve the financial management and cost control in order to help to improve the situation.