施工企业以项目为核算单位,项目分布点多面广,工程建设周期长,项目的管控难度大,加上管理体制机制不健全,从业人员素质不高等原因,会计信息失真现象比较多见。防止施工企业会计信息失真,要认清分析其产生的原因,有针对性地提出防止对策,为企业健康稳定发展提供良好的财务环境。 The accounting information distortion is more common in construction enterprises with project as accounting unit, wide distribution of projects, long construction period, difficult project management and control, and inadequate management system and mechanism. To prevent the accounting information of construction enterprises from being distorted, it is necessary to clearly understand the reasons for its occurrence, put forward measures to prevent it in a targeted manner and provide a sound financial environment for the healthy and stable development of the enterprise.