关于建筑企业会计核算问题的探讨.doc

关于建筑企业会计核算问题的探讨 【摘要】建筑企业在经济和社会发展中有着非常重要的作用，它为社会提供和维护建成环境，是固定资产形成的主要动力之一，对国内生产总值贡献大，同其他部门产业关联性强，是就业机会的重要来源以及国际贸易的重要组成部分。然而建筑企业的核算问题却不容乐观，本文章在建筑企业和会计核算管理的基础上对建筑企业的会计核算现状进行了调查，认为建筑企业高层管理人员对会计核算的不重视、会计人员的素质不高、会计核算体系不健全、建筑企业内部控制制度不完善，导致了建筑企业存在如下的会计核算问题：会计信息传递不及时、账目处理程序不规范、项目成本管理不到位。为此，本文认为要加强建筑企业的会计核算必须转变观念，加强管理层对会计核算的重视，提高财务人员的素质，建立健全会计核算体系以及完善内部控制的建设。 【Abstract】Construction enterprise in the economic and social development has a very important role.It provides and maintains the built environment for the society and is one of the main driving force of fixed capital formation. It has a large contribution to GDP and has strong association with other sectors of the industry.It is an important source of employment opportunity and an important part of international trade.However,accounting issues of construction enterprise is not optimistic.The article conducted a survey about the accounting status of construction enterprise on the basis of the construction enterprise and accounting management and think that the neglect of senior management of construction enterprise to accounting, the low quality of the accounting staff, imperfect accounting system and not consummate internal control system of construction enterprise lead construction enterprise exist the following accounting problem: the transmission of information is not in time and the procedure of accounts processing is not standardized, and project cost management is not in place. For this reason, we believe that we must change our opinions to strengthen the accounting of construction enterprise.Strengthen stress of the management, improve the quality of financial staff,establish a sound accounting system and improve the building of the internal control. 【关键词】建筑企业 会计核算 内部控制 目录 摘要 ……………………………………………………………………… 01 概述 …………………………………………………………… 03 1.1 建筑企业概述 ………………………………………………………… 03 1.2 会计核算概述 ………………………………………………………… 03 建筑企业会计核算的问题 ……………………………………… 05 2.1 信息传递不及时 ………………………………………………………… 05 2.2 账务处理程序不规范 ……………………………………………