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伴随着经济发展水平的不断提升,市场竞争环境越来越复杂多变,我国施工企业更加意识到项目财务预算工作的重要性。财务预算工作作为提升企业综合实力的关键,不仅有助于企业内部约束体系的完善,更有利于企业经济责任制的确立。施工企业项目财务预算具有自身的特殊性,跟一般条件下的财务预算存在着较大的差异。比如,施工企业项目财务预算的组成元素比较多样,包括主营业务收入预算、主营业务成本预算、费用支出预算等;更加注重收入以及支出这两个模块;通常来说,一个项目的合同期就是施工企业的财务预算期间。我们将立足于我国施工企业项目财务预算工作的实际运行状况,深入探究施工企业项目财务预算的编制与实施。
With the continuous improvement of the economic development level, the market competition environment is more and more complex and changeable. The construction enterprises in our country are more aware of the importance of the project’s financial budget. Financial and budgetary work as the key to enhance the overall strength of enterprises, not only contribute to the improvement of the internal restraint system, but also conducive to the establishment of economic responsibility system. The financial budget of a construction enterprise project has its own particularity, which is greatly different from the financial budget under normal conditions. For example, the construction enterprise project financial budget components are quite diverse, including the main business revenue budget, the main business cost budget, the cost of expenditure budget; more emphasis on revenue and expenditure of these two modules; usually, a project contract period Is the construction company’s financial budget period. We will base ourselves on the actual operation status of the financial budget of the construction enterprises in our country and deeply study the compilation and implementation of the financial budgets of the construction enterprises.