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会计核算是指以货币为主要计数单位,对企业内部进行的资金流动和收支情况进行记录和反映,是对会计主体已经进行或完成后的经济活动的核算和统计,也是记录账目、核对账目、反馈账目、报销账目的总称。会计核算直接影响到企业的整体经济效益和资金流转,关系到账目的核对和其真实性、有效性。因此,要提升会计工作的及时性、将会计核算工作与实际情况相结合、在会计核算层面降低纳税风险的可能性、加强会计核算人员综合素质能力培养、促进各部门之间交流配合并加强会计核算方面的有效监督,以最终保证会计核算工作的顺利进行,实现建筑企业的良好发展。
Accounting refers to the currency as the main unit of measurement of the internal flow of funds and income and expenditure records and reflect the accounting entity has been carried out or completed after the accounting and accounting of economic activity, but also record the accounts, check the accounts , Feedback accounts, reimbursement of accounts in general. Accounting directly affects the overall economic efficiency of enterprises and capital flow, related to the reconciliation of accounts and its authenticity and effectiveness. Therefore, it is necessary to enhance the timeliness of accounting work, combine the accounting work with the actual situation, reduce the possibility of tax risk at the accounting level, strengthen the training of the overall qualities and abilities of the accounting staff, and promote the exchange and cooperation among various departments and strengthen the accounting Effective accounting supervision, in the end to ensure the smooth progress of accounting work to achieve the sound development of construction enterprises.