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我国长期受计划经济和传统管理思想、方法和手段的影响,会计职能作用没有得到有效发挥,同时产生了一系列影响经济健康发展的问题会计基础工作薄弱,国家统一的会计制度执行不到位,对外提供虚假或不真实的会计信息,内部会计监督流于形式,单位负责人违法干预会计工作,会计秩序混乱,会计信息失真等。这不仅造成会计工作杂乱无序,管理混乱,而且给贪污、挪用单位资金或侵吞单位资产的不法分子以可乘之机,使国家财产受损,严重扰乱了经济建设的秩序和环境,影响了社会主义市场经济的发展进程。因此,本文试图结合施工企业的特点,对施工企业成本费用的内部会计控制思路进行探索,以提高施工企业的核心竞争力。
China’s long-term planning economy and traditional management ideas, methods and means of influence, the role of accounting functions have not been effectively played out, while a series of problems affecting the sound development of the economy Accounting basis is weak, the national unity of the accounting system is not implemented, foreign Provide false or unrealistic accounting information, internal accounting supervising mere formality, the unit responsible for the illegal intervention in accounting work, accounting disorder, accounting information distortion. This has not only caused disorderly and chaotic management of accounting work, but also damaged the property of our country by corrupting or misappropriating unit funds or embezzling the assets of our units. This has seriously disrupted the order and environment for economic construction and has affected the The development of socialist market economy. Therefore, this article tries to explore the internal accounting control ideas of the cost of construction enterprises in order to improve the core competitiveness of construction enterprises by combining the characteristics of construction enterprises.