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矿山工程项目建设具有投资大、建设周期长、技术要求高等特点,基建项目的内容也复杂、多样,所以其会计核算涉及的专业知识和专业技能也比较广泛。使得会计核算不同于一般企业的核算,具有一些特殊性,再加上财务人员对工程项目建设不熟悉,使得财务核算方面存在空白或存在可操作性差的问题,有时还会面临无章可循的尴尬局面,从而导致会计人员在基建项目会计核算方面缺乏准确性。本文仅从矿山企业工程项目方面浅谈财务核算。
The construction of mine projects has the characteristics of large investment, long construction period and high technical requirements. The contents of infrastructure projects are also complex and diverse, so their professional knowledge and professional skills involved in accounting are also relatively extensive. Making accounting different from the accounting of general enterprises, with some particularities, coupled with the financial staff are not familiar with the construction of the project, making the financial accounting gaps exist or poor operability, and sometimes also face unsystematic Embarrassing situation, resulting in accounting personnel in the lack of accuracy in the accounting of infrastructure projects. This article only from the mining enterprise engineering aspects of financial accounting.