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随着我国社会经济的快速发展,企业承接的各类建设项目越来越多,传统的财务会计活动已经不能与企业的发展需求相适应,必须不断提升企业财务活动的价值创造能力,这就要求企业财务会计不断地向管理会计转型。基于此,本文对管理会计的内涵进行了概述,并就如何发挥施工企业财务人员的管理会计职能进行了探讨,希望可以为施工企业管理会计职能的发挥提供一些参考。
With the rapid socio-economic development of our country, more and more various types of construction projects are undertaken by enterprises. The traditional financial accounting activities can no longer meet the needs of the development of enterprises. Therefore, the value-creating ability of the financial activities of enterprises must be continuously improved. This requires Enterprise financial accounting constantly to management accounting transformation. Based on this, this article gives an overview of the connotation of management accounting, and discusses how to give play to the management accounting function of construction company’s finance staff, hoping to provide some reference for the construction enterprise management accounting function.