目录ABSTRACT.......................................................................................1内容提要..........................................................................................2一、引言..........................................................................................3（一）研究背景...................................................................3（二）研究意义...................................................................3二、建筑施工企业会计核算的相关理论......................................4（二）建筑施工的行业特点...............................................41.生产产品的特殊性.............................52.生产方式的特殊性.............................53.风险存在的特殊性.............................5（三）建筑施工企业经营模式的特殊性...........................6三、建筑施工企业会计核算的现状..............................................7（一）建筑施工企业会计核算问题案例...........................7（二）建筑施工企业会计核算存在的问题.......................8四、建筑施工企业会计核算不健全的原因分析..........................9（一）项目会计核算不规范...............................................9（二）管理者对会计核算工作的不重视.........................10（三）会计核算信息的滞后性.........................................11（四）会计核算人员职业素养有待提高.........................12五、建筑施工企业会计核算的完善措施....................................13（一）方法改进，内控加强.............................................13（二）优化制度，监督到位.............................................14（三）信息建设，传递提升.............................................14（四）自身规范，行业圆满.............................................15六、结论........................................................................................16参考文献........................................................................................17ABSTRACTWiththerapiddevelopmentofnationaleconomy,China'sconstructionenterpriseshavedevelopedrapidly.Itispreciselybecauseoftherapiddevelopmentthatmanysocialproblemsremain.Onlyinthiswaycanwedoagoodjobinaccounting,whichisthekeytothedevelopmentofanenterprise.However,duetotheparticularityofbusinessmodel,productionproducts,productionmodeandriskofconstructionenterprises,therearemanyaccountingproblems.Moreover,theinternalsupervisionoftheenterpriseitselfisweak,thepowerisdelegatedtoomuch,andthequalityofemployeesisnotgoodenough.Aseriesofproblemshaveemerged.Throughtheanalysisoftheparticularityofconstructionenterprisesandtheparticularityofaccountinginthisindustry,thispaperselectsseveraltypicalaccountingcasestoanalyzethemainproblems,suchastheproblemsinaccounting,theperspectiveofmanagers,theacceptanceofaccountinginformationandtheproblemsofaccountingpersonnel,andputsforwardcorrespondingimprovementmeasurestosolveseveralimportantproblems,Makecorrespondingspecificationsforconstructionenterprisesandprovidecorrespondingreferenceopinionstoavoidsomeproblems,whichisconvenienttopavethewayfortherapiddevelopmentofenterprises.Relativelyspeaking,ithasstandardizedtheprogressofthewholeindustry,andthemarketismoreorderly.Keywords:Constructionenterprises;Accounting;Problems;Countermeasures内容提要：随着国家经济的快速发展，我国的建筑施工类企业得到了快速的发展。也正是因为发展速度过快，导致了许多社会问题的遗留。会计核算在任何企业的经营中都是必不可少...
