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市场经济的不断发展,带动了施工企业的会计核算方法的演变,施工企业加强会计核算有利于规范企业的科学管理,提高会计信息质量。然而当前许多中小施工企业的会计核算依旧存在信息失真、信息滞后的问题,这些问题严重影响到施工企业的会计工作效率。因此,本文深入分析中小施工企业在会计核算方面存在的问题和弊端,并结合问题提出相应的解决措施,以提高企业会计核算效率。
The continuous development of the market economy has led to the evolution of accounting methods for construction enterprises. Strengthening the accounting of construction enterprises is conducive to standardizing the scientific management of enterprises and improving the quality of accounting information. However, many current small and medium-sized construction enterprises still have accounting information distortion, information lags, these problems seriously affect the accounting efficiency of construction enterprises. Therefore, this paper deeply analyzes the problems and malpractices of small and medium-sized construction enterprises in accounting, and puts forward corresponding solutions combining with the problems to improve the efficiency of enterprise accounting.