Through internal supervision and self inspection, ensure that the enterprise accounting information operates in the sun and truly reflect the enterprise management level
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The authenticity of accounting information reflects the internal management quality of the enterprise
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The construction industry is related to the national economy and the people’s livelihood
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The enterprise should fully cooperate with the financial and accounting department
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A good supervision environment is the guarantee for the healthy development of enterprises, so that rights can operate under the system
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The accounting informatization of construction enterprises provides a strong guarantee for the stable development of the construction industry
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In the final analysis, the direct regulation of the government affects the development of the whole construction market
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Ensuring the authenticity and effectiveness of accounting information of construction enterprises is not only the need to prevent corruption, but also the need of the new economic normal
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Accounting information has a special value
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Accounting information reflects the overall situation of an enterprise, and the enterprise can timely adjust the business plan according to the changes of information
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On the other hand, they are required to have correct conduct
Authenticity and effectiveness is the value source of accounting information
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Through internal information analysis, accurately determine the positioning of the enterprise in the whole industry, so as to clarify the development direction and show its advantages in the fierce competition
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Supervision can effectively curb violations and violations in information statistics
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On the contrary, an enterprise’s accounting information can accurately reflect the current enterprise operation state, then the enterprise’s accounting information work is trustworthy
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In terms of professional ethics, it can regulate the behavior of professionals [3]
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On the one hand, employees in the financial and accounting department need to have strong working ability and on-the-spot adaptability
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Make the accounting information not only meet the requirements of relevant government policies, but also meet the needs of enterprise development [2]
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Under the market economy, information determines the fate of enterprises
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China has a broad construction market, a large number of various construction enterprises and fierce enterprise competition
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In the market economy society, the chaos of accounting information fraud is still serious, and the authenticity of accounting information is difficult to be verified
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At present, many enterprises show loose internal management, and enterprise managers have complete control over the company’s finance
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Only true accounting information can ensure the reliability of market decision-making
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Accounting information work is not only the need of enterprise development, but also the inevitable requirement of enterprise internal self-supervision [1]
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The orderly regulation of the government conflicts with the disorder of market fluctuations
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Enterprise development is inseparable from scientific decision-making, but also from the support of real information
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The construction industry is subject to the dual regulation of the market and the government
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In the information age, the ability of enterprises to capture information is more investigated in the competition of enterprises
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With the development of informatization, the enterprise management mode is constantly optimized
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At present, the construction industry plays an important role in socialist economic construction
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The establishment of internal organizational structure should be consistent with the change of enterprise scale
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The implementation of personal ethics and industry norms is not in place, and the quality of employees in the financial and accounting department will also affect the authenticity of the information
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The effective intervention of the government can ensure the high-quality development of the construction industry
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The audit department is as important as the accounting department
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If the whole enterprise lacks the consciousness of supervision, then the illegal acts will be difficult to be fundamentally solved
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The development of enterprise scale and organizational structure makes accounting more and more difficult, which also creates opportunities for criminals
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In socialist countries, correctly handle the relationship between government intervention and market orientation, and further change government functions to service-oriented government
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At the same time, it also promotes the renewal of the operation and management structure of construction enterprises
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1、 The significance of ensuring the authenticity and effectiveness of accounting information 1
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The accounting information that has lost its authenticity will only interfere with the decision-making of enterprises
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The internal management mechanism of construction enterprises is not perfect
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The lack of professional ethics will lead to illegal operation and illegal behavior
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If the accounting information department wants to ensure that the source of information is reliable and the content is credible, it must do the enterprise with one mind and full cooperation
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The internal supervision of the enterprise comes from the supervision of the internal audit department, while the external supervision of the enterprise comes from the supervision of the government, intermediaries and market competition related subjects
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The system reform of enterprises can effectively optimize the internal management structure of enterprises
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2、 The contradiction between government intervention and market leading
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When the professional ability of employees can not meet the real needs of the post, it will cause information quality loopholes and have a negative impact on the quality of the whole information
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Actively change government functions
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The supervision and control from the system can effectively improve the product quality in the process of enterprise production and construction, and then excessive direct intervention will cause the chaos of market economy
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Due to the lack of effective supervision, there is no standard for fund transfer
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In turn, the market-oriented development of China’s construction industry also affects the government’s policy-making and regulation
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Create a bottom-up supervision structure and effectively improve the intensity of supervision
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Grasping accurate and effective first-hand accounting information will help managers better understand the problems existing in the development of enterprises and promote the healthy development of enterprises
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All these have led to difficulties in the process of information collection and information processing by the financial and accounting department
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It is difficult to form strong supervision within the enterprise
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Therefore, it has become an urgent problem to rectify the accounting information of construction enterprises, standardize operation behavior, refine operation process and strengthen professional ethics
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False accounting information indicates that the internal management of the enterprise is flawed
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For its users, through the analysis of enterprise accounting information, we can clearly know the specific profits and losses of the enterprise, which is helpful for managers to make macro development plans
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However, in the process of market-oriented development of construction enterprises, production factors and production prices are affected by the market
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As far as enterprises are concerned, they should earnestly implement industry standards, comply with the requirements of relevant laws and regulations, strictly ensure construction quality and construction safety, and for disorderly market competition, make mutual cooperation between enterprises and the government through systems and standardized behavior, so as to create a clean and positive industry market
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Many construction enterprises have certain defects in internal management, always affected by the old industry system, lack attention in the financial and accounting departments, and have problems in talent training and appointment
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The quality of accounting information is the guarantee of enterprises in the market competition
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Reduce the direct intervention of the government to enterprises and let the market become the leading factor in the development of enterprises
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The government should further improve the relevant laws and regulations of the construction industry and formulate scientific industry standards through understanding and regulation
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Abstract: with the rapid development of China’s economy and the continuous improvement of infrastructure construction, the construction industry has ushered in a period of rapid development
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Accounting information involves the vital interests of the whole enterprise and is the basis for ensuring production and operation decision-making
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Improve the structure of construction enterprises and reform the internal supervision of previously loose and weak enterprises
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Enterprise management mode affects the work effect of internal departments
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Key words: construction enterprise; Accounting information; Authenticity; With the rapid development of the construction industry, more and more problems have emerged in its internal management
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When the policy conflicts with the actual situation, many enterprises will fabricate accounting information to hide people’s eyes and ears
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Lack of mandatory and effective supervision, and the financial and accounting departments lack effective internal supervision
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3、 Measures to strengthen the authenticity and effectiveness of accounting information of construction enterprises 1
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Rebuild the enterprise internal control system, improve the allocation of relevant departments, and effectively supervise the enterprise’s financial and accounting information through a scientific and complete supervision system
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It is difficult to achieve the authenticity of accounting information and the real circulation of funds
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In addition, by improving the enterprise system, the enterprise operates under the system, rather than following the will of the senior management of the enterprise.
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In the information age, the value of information lies in its usefulness, and the practicability of accounting information needs to be guaranteed by authenticity and reliability
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Nowadays, the market competition in all walks of life is becoming increasingly fierce
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A good information operation environment is inseparable from the mutual supervision of various departments of enterprises
.
