基于新会计准则下企业财务会计管理探究

新会计准则的制定目的在于统一所有私营企业、事业单位、民营企业关于会计方面的标准。在计量报告行为、企业会计确认、会计具体标准等方面明确化,适应我国社会主义市场经济建设发展长期需求。新会计准则对于建筑企业而言让其财务内部控制有了完整的统一体系,并形成有效的外部环境,明确了会计部门分工,建立核算监督管理制度,完善会计核算管理体制,促使企业在财务管理方面不断合理化、高效化,提升财务管理质量。本文以建筑企业财务管理以及新会计准则为主线展开相关讨论。

The purpose of formulating the new accounting standards is to unify the accounting standards of all private enterprises,public institutions,and private enterprises.Clarify in terms of measurement reporting behavior,enterprise accounting confirmation,and specific accounting standards,etc.,to meet the long-term needs of my country's socialist market economy construction and development.The new accounting standards allow construction companies to have a complete and unified system of financial internal control and form an effective external environment,clarify the division of labor in the accounting department,establish an accounting supervision and management system,improve the accounting management system,and promote the company’s financial management Aspects continue to be rationalized and efficient to improve the quality of financial management.This article focuses on the financial management of construction enterprises and the new accounting standards as the main line to start relevant discussions.