我国现阶段虽已发布了《企业会计制度》和一系列的具体准则,但由于不同行业在经营管理活动方面存在着很大的差别,使得不同行业会计在会计核算与财务管理仍表现出不同的特点。本文以工业企业与施工企业(施工企业施工方)的会计核算与财务管理为主进行分行业比较,兼对基建企业(施工企业业主方)、商业企业及饮食、旅游服务业(以下简称服务业)的会计核算与财务管理作些比较,以期引起 Although our country has released the “Enterprise Accounting System” and a series of specific guidelines, but because of different industries in the business management activities there is a big difference, making different sectors of accounting in accounting and financial management still show different Features. In this paper, industrial enterprises and construction enterprises (construction enterprises construction side) of accounting and financial management based on the comparison of sub-sectors, and the infrastructure enterprises (construction enterprises owners), commercial enterprises and catering, tourism services (hereinafter referred to as the service industry ) Of accounting and financial management for some comparison, with a view to cause