建筑施工企业实施会计委派制探析

Analysis on the accountant entrusting system in construction enterprises

阐述了建筑施工企业实施会计委派制的必要性,对目前建筑施工企业实施会计委派制的障碍进行了分析,提出了建筑施工企业有效实施会计委派制的对策建议,指出通过理论的探讨和实际工作中的不断摸索、总结、完善,会计委派制必将在实际工作中发挥更大的作用。

This paper elaborates on the necessity of accountant entrusting system in construction enterprises,analyzes this system＇s obstacle,brings up the advice and measures on the smooth implementation of this system in construction enterprises,and points out that after theoretical discussion and the practical trial,summaries and perfection,the accountant entrusting system will play a greater role in practice.