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随着新企业会计准则的颁布,标志着适应我国市场经济发展要求与国际惯例趋同的企业会计准则体系正式建立。在要求企业的会计行为与国际接轨的新形势下,如何加强施工企业的会计行为管理,成为摆在我们面前的客体,本文试从加强对施工企业会计行为管理的必要性谈起,来初步探讨一下新形势下加强施工企业的会计行为管理的对策。
With the promulgation of the new accounting standards for business enterprises, the establishment of a system of accounting standards for enterprises that meets the requirements of market economy development in China and convergence with international practices has been formally established. Under the new situation of requiring the accounting behavior of the enterprise and the international practice, how to strengthen the accounting behavior management of the construction enterprise has become the object facing us. This article tries to discuss the necessity of strengthening the accounting behavior management of the construction enterprise How to Strengthen Construction Enterprises Accounting Behavior Management under the New Situation.