论文部分内容阅读
由于建筑安装工程具有施工工期长,资金占用量大等特点,我省施工企业很长时期一直存在两种结算利润的办法:一种是按“工程竣工结算利润”。就是单位工程交工验收,工程价款业已向建设单位结算收回后,再行结算利润的一种方式;另一种是按月、季工程进度结算利润,即按当期各工程的已完分部分项工程的预算收入抵减实际成本后,差额按结款利润处理,这种结算利润方式,一般称为“中间结算工程利润”,亦称“截结结算”工程利润办法。江门市施工企业,从五十年代起一直按竣工工程结算利润,笔者对部分市、县国营和集体施工企业进行调查,它们的具体做法是:
Due to the long construction period and large amount of funds used in the construction and installation project, the construction enterprises in our province have long had two ways to settle their profits: One is to “settle profits through project completion”. This is the way that the unit works are checked and accepted, and the project price has already been settled by the construction unit before it is settled. The other way is to settle the profit according to the progress of the monthly and quarterly projects, that is, according to the completed project of the current project. After the budget revenue is deducted from the actual cost, the difference is treated as the settlement profit. This method of settlement profit is generally referred to as “intermediate settlement project profit”, also known as “cut settlement settlement” project profit approach. The construction enterprises in Jiangmen City have been making profit settlements according to the completed projects since the 1950s. The author has conducted surveys on state-owned and collective construction companies in some cities and counties. Their specific practices are: