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建筑行业作为支撑我国国民经济发展的一大支柱,建筑行业的发展对其他各大国民经济部门的相关发展具有直接的、重大的作用,同时也深刻影响到了社会民生以及国防力量的进一步巩固。建筑行业企业的资金运作具有运营周期较长、项目类别较多、涉及方面较广等一系列的特点,其在运营资金的筹措、运营资金的来源、运营资金的计划,运营工程的预算定额、运营工程量的清单计价的相关费用及价款的结算等一系列方面与其他的行业存在着许多显著不同。建筑行业企业的会计管理直接影响到本企业的工程招标及其质量、企业中标和合同价款的确定和认同。所以,如何进一步提高建筑行业整体的会计管理质量和企业的会计工作成果、如何进一步促进建筑行业整体的发展已经成为了我们需要研究的重要问题。
As a pillar to support the development of our national economy, the construction industry has a direct and important role in the development of other major national economic sectors. At the same time, it has also profoundly affected the social livelihood and the further consolidation of the national defense forces. The capital operation of the construction industry enterprises has a series of features such as long operation cycle, more project categories and broader aspects. The operation of capital operation, the source of operating funds, the working capital plan, the budget of operation project, There are many significant differences between the series of aspects such as the settlement of the related cost of pricing and the pricing of the list of operating quantities and other industries. Accounting management of construction industry enterprises directly affect the bidding of the enterprise and its quality, the successful bidder and the contract price determination and identification. Therefore, how to further improve the overall accounting management in the construction industry and the achievements of the enterprise’s accounting work, how to further promote the overall development of the construction industry has become an important issue that we need to study.