浅谈如何提高建筑施工企业会计信息的质量

Quality Improvement of the Accounting Information of Construction Enterprises

建筑企业具有周期长、项目多、涉及面广及横跨地域广等特点,在资金筹措、资金来源、资金运作计划,工程概预算定额、工程量清单计价费用及价款结算等方面与其他行业存在许多不同。会计信息的质量将直接影响到建筑企业工程招标、中标、合同价款的确定。因此,如何才能提高建筑企业会计信息质量,使会计工作适应建筑企业的发展已成为必须研究与探讨的问题。

Construction enterprises are different from others in fund raising,fund sources,fund planning,estimate and budget quantities,bill of quantities and payment clearing for their characteristics of long construction cycles,multi-items,wide range and wide geographical distribution.The quality of the accounting information of these enterprises will influence the bid offer,bid winning and prices.Therefore,it is necessary to deal with how to improve the quality of accounting information to adapt to the development of construction enterprises.