对建筑施工企业会计委派制的思考

目前建筑施工企业竞争激烈,如何加强企业内部管理,不断提高企业在市场中的竞争力是摆在每个建筑施工企业决策者面前的首要问题。加强管理就必须提高企业的会计核算质量,提高企业会计信息的准确性。联系施工企业分散、流动、战线长的现状及以项目施工为中心的管理形式,实行会计委派制具有重要的意义。本文就施工企业建立会计委派制问题谈点粗浅看法。

Thinking that is made of appointing the accountant of enterprise in charge of construction

Enterprise in charge of construction is fierce in competition at present,how to strengthen the management inside enterprises,it is primary problem in front of policymaker of each enterprise in charge of construction to improve the competitiveness in the market of enterprise constantly.The accountant that must improve enterprises checks and calculates quality to strengthen management,improve the accuracy of enterprise's accounting information.Contact dispersing ,flowing,current situation with long battle line of construction enterprise and in the form of constructing for the management of the centre in project,appointing and making the accountant has important meanings.This text discusses some elementary views on the issue that the construction enterprise sets up to the accountant and appoints and makes.