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一、建造合同在施工企业实际应用中存在的问题(一)难以确认建造合同完工进度建造合同确认的关键就是确定完工百分比,合同的完工百分比的确定由于施工企业施工对象的复杂性而更加困难。施工企业合同总成本的准确预计由于企业成本管理基础较差、工程变更较多、施工项目的不确定因素较多、材料价格的涨跌等而变得更加困难。已完工程合同实际成本的不真实都是由于不能及时、准确地归集和登记完成合同实际发生的成本,使得完工
First, the construction contract in the practical application of the problems (a) is difficult to confirm the completion of the construction contract Construction contract confirmation is the key to determine the percentage of completion of the contract to determine the percentage of construction due to the complexity of the construction business and more difficult. The accurate estimate of the total contract cost of construction enterprises is more difficult due to the poor foundation of enterprise cost management, more engineering changes, more uncertainties in construction projects and the fluctuation of material prices. The actual cost of the completed contract is untrue because the actual cost of completing and registering the contract can not be collected and registered timely and accurately so that the completion