摘要
在我国持续推动改革深化的背景下,我国许多行业都呈现出蓬勃发展的态势,相应地,行业内部的竞争也变得越来越激烈。建筑业作为我国现代化建设中的一个关键性行业,在社会生产生活的诸多领域都占据着重要的地位。为了推动建筑业的良性发展,我国在近年来也相继出台了许多政策性文件,其中建筑会计是变动较大的一个领域,因为传统的财务模式已经不符合当前行业市场的发展规律。论文从这一背景切入,探讨建筑会计的工程造价管理。
Under the background of China's continuous promotion of deepening reform,many industries in China are showing a trend of vigorous development,accordingly,the competition within the industry is becoming more and more intense.As a key industry in China's modernization construction,construction industry occupies an important position in many fields of social production and life.In order to promote the benign development of the construction industry,China has gradually issued many policy documents in recent years.Among them,construction accounting is a field with great changes,because the traditional financial mode does not conform to the development law of the current industry market.Starting from this background,this paper discusses the engineering cost management of construction accounting.
作者
黄友安
HUANG You-an(HICC Infrastructure Construction Co.,Ltd.,Wuhan 430415,China)
出处
《中小企业管理与科技》
2020年第29期16-17,共2页
Management & Technology of SME
关键词
建筑会计
工程造价
管理理念
经济效益
construction accounting
engineering cost
management concept
economic benefits