受国际金融危机影响,当前施工企业许多在建项目面临资金短缺的严峻局面,施工进度难以保证,在这样艰巨的条件下,我们更应该加强项目物资管理,从管理中要效益,从管理中要业绩。本文对施工企业物资管理中的账务处理进行了分析,从账务处理到物资调拨,提出了可操作的方法,为企业提高管理水平奠定了基础。 Affected by the international financial crisis, many current construction enterprises are facing the problem of shortage of funds and construction progress is difficult to guarantee. Under such arduous conditions, we should strengthen the management of project materials, benefit from management, Performance. This article analyzes the accounting treatment in the material management of construction enterprises, from the accounting treatment to the allocation of materials, put forward a practical method for enterprises to improve the management level laid the foundation.