施工企业会计核算问题研究

Research on the Construction Enterprise Accounting

施工企业具有其自身的行业特点:生产周期长、生产的流动性、涉及面广等。而这些特点决定了施工企业会计核算的内容、形式区别于与一般工业企业。笔者了解过一些施工企业,结合企业的具体情况,分析了施工企业在进行会计核算中的常见问题,针对这些问题,在本文中建议性的提出了相应的解决方案,希望对完善施工企业的会计核算有一定的参考作用。

A construction company has its own characteristics of the industry, that is, long production cycle, production flow, involving a wide range and so on. So its content and form of accounting are different from those of general industrial enterprises. This thesis analyzes some common problems in accounting according to the real situation. Based on these problems, it puts forward some relevant solutions for reference in accounting.