Abstract : under the restrain of the code of bill of quantities and the code of accounting , this paper discusses the cost management of construction companies and suggests several outside measures to help construction companies manage cost 從施工企業(yè)成本管理的角度,研究《計(jì)價(jià)規(guī)范》和《會(huì)計(jì)準(zhǔn)則》并行條件下,工程量清單計(jì)價(jià)對(duì)施工企業(yè)成本管理提出的新要求,并探討工程量清單計(jì)價(jià)下施工企業(yè)成本管理應(yīng)注意的問(wèn)題和配套的外部環(huán)境建設(shè)問(wèn)題。
Finally , we put forward two ways . one is to perfect the system of accounting ethics standards on the basis of certain inspiration , which is drawn by the comparison research on the codes of accounting ethics in other countries . the other is to construct the implementation system of the code of accounting ethics 最后,我們提出兩方面的實(shí)踐措施: ( 1 )在現(xiàn)有規(guī)范體系的基礎(chǔ)上,借鑒國(guó)外的先進(jìn)經(jīng)驗(yàn),進(jìn)一步完善我國(guó)資本市場(chǎng)會(huì)計(jì)道德規(guī)范體系; ( 2 )構(gòu)建一個(gè)包括監(jiān)督機(jī)制、評(píng)價(jià)機(jī)制、獎(jiǎng)懲機(jī)制在內(nèi)的實(shí)施機(jī)制,保證會(huì)計(jì)道德規(guī)范得以執(zhí)行,進(jìn)而有效防范資本市場(chǎng)會(huì)計(jì)道德風(fēng)險(xiǎn)。