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施工企业目前面临着行业持续发展的周期,但是同时也面临着行业激烈竞争的时期。在这种时期下,施工企业要提高市场占有率,同时提升项目利润率,加强外部竞争力是一个方面,更主要是要提升自身的内部管理。施工企业的会计作为内部管理和内部控制的重要内容,更有必要在发展中完善相关的制度和规范等。施工企业由于施工项目生产周期长,资金投入量大,施工地点不确定,导致资金的分散闲置,得不到有效利用,为了提高资金的使用效率,施工企业资金管理的最好方式就是集中管理,把所有的施工项目资金都集中起来,由专门的
Construction companies are currently facing the cycle of sustained development of the industry, but also facing a period of fierce competition in the industry. In this period, construction enterprises to increase market share, while improving project profit margins and strengthening external competitiveness is one aspect, more importantly, to enhance its own internal management. Construction enterprises accounting as an important part of internal management and internal control, it is even more necessary to improve the relevant systems and norms in development. Construction enterprises due to the long production cycle of construction projects, large capital investment, construction site is uncertain, leading to decentralized funds idle, not effective use, in order to improve the efficiency of the use of funds, construction enterprises, the best way to manage capital is centralized management, All the construction project funds are collected together, by the specialized