建筑施工企业会计集中核算的实施探讨

DISCUSSION ON THE IMPLEMENTATION OF CENTRALIZED ACCOUNTING IN CONSTRUCTION ENTERPRISES

随着企业规模的不断扩张,各施工单位财务人员短缺的现象日益突显,大量的精力耗费在基础会计核算工作上,导致管理会计无法集中精力开展研究工作,影响工作质量与效率。同时,财务人员的业务水平往往参差不齐,未能对预算方案执行内容进行灵活调整,从而导致预算执行工作无法实现对风险因素的精准评估和有效抵御。另外,施工企业向新领域、新业态的不断转型升级,以及国内瞬息万变的政策与金融环境,使得财务系统现有的架构设置及人员配置已较难满足内部及外部环境的发展需要。因此,建筑施工企业会计集中核算势在必行。本文首先对建筑施工企业会计集中核算存在的问题进行了总结研究,并结合建筑施工企业的发展需要,制定了提升会计集中核算质量的策略。

With the continuous expansion of enterprise scale, the shortage of financial personnel in each construction unit has become increasingly prominent. A large amount of energy is spent on basic accounting work,resulting in the failure of management accounting to focus on research, affecting the quality and efficiency of work. At the same time, the operational level of financial personnel is often uneven and the implementation of budget plan cannot be flexibly adjusted, resulting in budget implementation failing to achieve accurate assessment and effective resistance to risk factors. In addition, the continuous transformation and upgrading of construction enterprises to new fields and new formats, as well as the changing domestic policy and financial environment, make the existing financial system architecture and staffing difficult to meet the development needs of the internal and external environment. Therefore, centralized accounting of construction enterprises is imperative. In this paper, the problems existing in the centralized accounting of construction enterprises are summarized firstly, then the development needs of construction enterprises are combined to formulate strategies to improve the quality of centralized accounting.