摘要
近些年来,我国经济局势呈现出跨越式的发展,基于建筑施工行业发展以及建设在此基础下获得了明显的进步。放眼建筑施工行业的发展角度,其主要业务就是管理财务会计工作,针对行业的发展来说意义重大。财务会计的工作质量及效益不高,在某种程度上和行业的发展呈密切相关。鉴于此种背景之下,本文对就建筑施工行业中财务会计的实际作用,分析现存的问题,提出改善问题的有效措施,意在为建筑施工行业的可持续发展提供参考。
In recent years,China's economic situation has shown a leap-forward development.The development and construction of the construction industry has made significant progress.From the perspective of the development of the construction industry,its main business is the management of financial accounting,which is of great significance to the development of the industry.The quality and efficiency of financial accounting work is not high,and to some extent it is closely related to the development of the industry.In view of this background,this article analyzes existing problems on the actual role of financial accounting in the construction industry,and proposes effective measures to improve the problems,which is intended to provide a reference for the sustainable development of the construction industry.
作者
刘俊
LIU Jun(Guangzhou Jishi Construction Group Co.,Ltd.,Guangzhou 510725,China)
出处
《价值工程》
2021年第12期80-81,共2页
Value Engineering
关键词
建筑施工企业
财务会计
作用及策略
construction enterprises
financial accounting
functions and strategies