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我国会计准则中规定,施工企业必须使用建造合同,建造合同准则也是会计准则中重要的一项。建造合同也分为固定造价合同和成本加成合同,企业按照建造合同进行会计处理,建造合同属于经济合同的范畴。施工企业执行建造合同有利于提高管理水平,起到事前控制的作用,对整个工程合同费用的预测,工程的变更有一个很好的控制。但我国目前施工企业对实行建造合同和坚持建造合同准则这两方面存在着很大的问题。本文从建造合同准则在施工企业中的应用出发,分析出其中存在的问题,并提出相关解决方法。
China’s accounting standards stipulate that construction companies must use the construction contract, construction contract guidelines is also an important accounting standards. The construction contract is also divided into a fixed cost contract and a cost plus contract, and the enterprise performs accounting treatment according to the construction contract. The construction contract belongs to the category of economic contract. Construction companies to implement the construction contract is conducive to improving the management level, played the role of pre-control, the entire project contract costs forecast, engineering changes have a very good control. However, there is a big problem for the construction enterprises in our country to implement the construction contract and insist on the construction contract. Based on the application of construction contract standard in construction enterprises, this article analyzes the existing problems and puts forward the corresponding solutions.