论文部分内容阅读
建筑设计企业会计收入管理受到建筑设计行业竞争和内部经营管理模式的制约存在诸多问题,广大财务人经历对多年会计核算和财务管理实践经验的总结,形成一套全面而细致的管理办法,但是实际效果和会计准则要求存在较大差异。主要原因包括:生产经营管理模式过分强调以人为中心、考核评价不科学、薪酬分配和收入以收付实现制为基础的方式形成机制不合理。为了解决这些问题,本人从合肥市几家建筑设计企业财务会计收入结转和管理的工作实践,对建筑设计企业会计收入结转的现状、商业模式选择的有效性、存在的问题进行了分析,并对如何解决进行了探讨和思考。
There are many problems in the accounting revenue management of the architectural design business subject to the competition of the architectural design industry and the restriction of the internal operation and management mode. The vast majority of financial personnel experience the summary of many years’ practical experience in accounting and financial management to form a comprehensive and meticulous management approach, but the actual There are big differences between the results and the accounting standards. The main reasons include: excessive emphasis on production and operation management mode is human-centered, unscientific appraisal and evaluation, and the formation mechanism of pay-as-you-go system based on pay distribution and income is not reasonable. In order to solve these problems, I have carried on the work practice of transferring and managing the financial accounting revenue of several architectural design enterprises in Hefei, analyzed the status quo of the accounting firm carryover, the validity of the business model selection and existing problems. And how to solve the discussion and thinking.