施工企业财务集中核算的利与弊简析

Analysis of the Advantages and Disadvantages of Financial Accounting in Construction Enterprises

近年来我国施工企业飞速发展,建筑行业中的项目法管理工作也得到了更有效的完善,这也使得施工企业在内部经营和管理工作中发生了十分显著的变化。为了更好的建立起满足施工企业发展要求的财务管理方式或是制度,就需要对当前我国施工企业的财务核算工作流程进行优化,全面加强支出行为的有效控制,这也是当前实行财务集中核算的重要基础条件。本文将站在施工企业财务管理的背景下,对这一问题展开讨论,进一步分析当前施工企业进行财务集中核算的优势和不足,希望对今后施工企业的财务管理工作起到借鉴作用。

In recent years,with the rapid development of construction enterprises in China,the management of project laws in the construction industry has been more effectively improved.This also makes the construction enterprises have undergone significant changes in their internal management and operation.In order to establish a better financial management mode or system to meet the development requirements of construction enterprises,it is necessary to optimize the current financial accounting work process of construction enterprises in China,and strengthen the effective control of expenditure behavior in an all-round way.This is also the current implementation of centralized financial accounting important basic conditions.Under the background of financial management of construction enterprises,this paper will discuss this problem,and further analyze the advantages and disadvantages of centralized financial accounting of construction enterprises at present,hoping to play a reference role for the future financial management of construction enterprises.