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会计作为施工企业管理中的重要组成部分,是信息社会中通过对包括财务会计信息在内的经济信息的优化与利用,以期实现对既定目标的关键性管理工作,其职能定位,由单纯的反映和监督职能走向全面的综合管理,在工程项目管理过程中是实现企业财务会计与经营管理双重目标的要求,同时也是实现国家利益、社会利益与企业利益相互协调和统一的必然要求。
Accounting as an important part of construction enterprise management, accounting information in the information society through the optimization and utilization of economic information, including financial and accounting information, in order to achieve the key objectives of the management, the function of positioning, simply reflected And supervisory functions toward comprehensive and comprehensive management. It is a requirement of achieving the dual objectives of financial accounting and management of an enterprise in the process of project management. It is also an inevitable requirement for the coordination and unification of national interests, social benefits and enterprise interests.