财务共享模式下建筑施工企业的成本核算与管理分析

Analysis of Cost Accounting and Management in Building Construction Enterprises Under the Financial Sharing Mode

论文首先对财务共享模式的概念进行了介绍,其次介绍了建筑施工企业实施成本核算与管理的必要性及基本原则,最后提出了建筑施工企业基于财务共享模式实施财务成本核算与管理的具体措施,包括增强成本核算意识、强化税务风险管理、建设专业核算队伍、做好各项资金管理,以期为相关人士提供参考。

This paper firstly introduces the concept of financial sharing mode,then introduces the necessity and basic principles of building construction enterprises to implement cost accounting and management.Finally,the paper puts forward specific measures for building construction enterprises to implement financial cost accounting and management based on financial sharing mode,including enhancing cost accounting awareness,strengthening tax risk management,constructing professional accounting team and doing well in various fund management,so as to provide a reference for relevant people.