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作为应对经济危机的一项积极的财政政策,有增有减的结构性减税政策实施多年来,在实现保增长、扩内需、调结构等方面发挥了重要作用。本文从分析结构性减税政策的原因与背景入手,着重阐述了施工企业项目财务管控存在的问题,提出了结构性减税背景下优化施工企业财务管控制度的对策。
As an active fiscal policy in response to the economic crisis, the structural tax cuts that have been increasing or decreasing for many years have played an important role in ensuring economic growth, expanding domestic demand and adjusting the structure. This article begins with the analysis of the reasons and the background of the structural tax reduction policy, and emphatically expounds the problems existing in the project finance management and control of the construction enterprises. It puts forward the countermeasures to optimize the construction enterprises’ financial management and control system under the structural tax reduction.