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建筑施工企业是从事建筑安装工程施工生产活动的社会物质生产单位其生产活动的主要特性是:产品生产的单件性和多样化;产品生产过程的长期性和变动性:建安工程量的波动性和工程收入的不稳定性:建筑产品的总体价格水平游移不定建筑施工企业由于其生产活动客观存在的特殊性.以及一些人为因素的影响.使得工程价款收入与工程成本支出的配比性被弱化.从而加大了审计核实并认定企业损益结果的难度。
Construction enterprises are engaged in construction and installation of construction and production activities of social material production unit of its production activities of the main features are: the production of one-piece and diversification; product of the long-term and changes in the process: the amount of Jian-an engineering volume fluctuations And project income instability: the overall price level of construction products fluctuate uncertain construction companies because of their objective existence of the peculiarities of production activities and the impact of some human factors, making the project price income and the cost of construction costs are weakened This will increase the difficulty of auditing and verifying the profit and loss results of the enterprise.