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建筑施工企业作为政府拉动当地经济增长、促进就业的首要环节,其年度经济效益、综合管理水平、内部收入分配等对于投资乘数和投资效率的高低、浮动与否有着至关重要的作用,因此,对如何加强施工企业会计监督,预防和避免工程资料数据、会计报表不实等问题值得我们思考。本文在分析目前施工企业会计监督作用及存在问题的基础上,从加强原始凭证审核、控制工程成本开支、提高企业内部审计监督、避免管理缺失等方面对于施工企业如何加强会计监督提出自己的看法和意见,希望抛砖引玉。
As the most important part of the government driving local economic growth and employment promotion, the annual economic benefits, comprehensive management level and internal income distribution of construction enterprises play an important role in the fluctuation of investment multiplier, investment efficiency and float. , It is worth pondering over how to strengthen accounting supervision of construction enterprises, prevent and avoid engineering data and false accounting statements. Based on the analysis of the current accounting supervision role of construction enterprises and their existing problems, this paper puts forward my own views and suggestions on how to strengthen accounting supervision in construction enterprises from aspects of strengthening the original voucher audit, controlling project cost and expenditure, improving internal audit supervision and avoiding missing management. Opinion, hope to start a discussion.