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为了规范和加强会计核算工作,近年来国家制定发布一系列会汁法律、法规,为进行会计核算提供了基本依据,对提高施工企业经济效益发挥了重大的作用。本文从实际工作出发,着重分析了施工企业自身会计核算的特点与模式,并结合如何规范会计核算行为等问题,探讨了施工企业工程项目的会计核算方法,以达到提高会计信息质量和会计核算效率之目的。
In order to standardize and strengthen accounting work, in recent years, the state has promulgated a series of laws and regulations promulgated by the People’s Republic of China, which have provided the basic basis for accounting and played an important role in raising the economic efficiency of construction enterprises. In this paper, starting from the actual work, focusing on analysis of the construction company’s own accounting features and patterns, combined with how to regulate accounting practices and other issues, discusses the accounting method of construction projects in order to improve accounting information quality and accounting efficiency The purpose.