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2016年我国“营改增”政策施行以来,对建筑业等领域及相关行业的会计核算产生了重大影响,同时很多问题也随之产生。这些问题的存在折射出我国的会计核算制度有待进一步改善以适应时代发展。针对这一问题,通过对建筑业的成本核算、收入核算、现金流、利润核算等方面的分析,并结合我国会计核算体系的现状,从会计核算方法、制度、人员的角度,本文展开了对于我国建筑业的会计核算的进一步探索与完善。
Since the implementation of the policy of “increasing taxes and increasing taxes” in 2016, China has had a significant impact on the accounting of construction and other fields and related industries, and many problems have also arisen. The existence of these problems reflects that our country’s accounting system needs to be further improved to adapt to the development of the times. In view of this problem, through the analysis of the cost accounting, income accounting, cash flow, profit accounting and other aspects of the construction industry, combined with the status quo of China’s accounting system, from the accounting methods, systems, personnel perspective, Further exploration and perfection of accounting in construction industry in our country.