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 從施工企業成本管理的角度,研究《計價規范》和《會計準則》并行條件下,工程量清單計價對施工企業成本管理提出的新要求,并探討工程量清單計價下施工企業成本管理應注意的問題和配套的外部環境建設問題。
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踐措施: ( 1 )在現有規范體系的基礎上,借鑒國外的先進經驗,進一步完善我國資本市場會計道德規范體系; ( 2 )構建一個包括監督機制、評價機制、獎懲機制在內的實施機制,保證會計道德規范得以執行,進而有效防范資本市場會計道德風險。