我国建筑施工企业过去在承揽工程时,对资金的进出、材料的调拨、人工费用等支出的管理,基本上是按会计科目设账核算,没有按每个工程项目逐一设分户设立明细账核算,致使每项工程的成本界定不清,盈亏反映不正确。为此在执行《企业会计制度》后,我们对施工企业承建的各个工程项目,实行分户独立设账的项目会计核算,并建立相应的财务管理办法,工程项目管理工作水平显著提高。 In the past, China’s construction enterprises engaged in project management. The management of capital expenditures, materials allocation and labor costs was basically based on the accounting of accounts and did not set up separate accounts for each project , Resulting in unclear definition of the cost of each project, profit and loss reflected incorrect. To this end, after the implementation of the “Accounting System for Business Enterprises,” we implement accounting for projects independently funded by construction companies and establish corresponding financial management measures for each construction project contracted by construction enterprises, and the management level of construction projects has been significantly raised.