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建造合同是指为建造一项或数项在设计、技术、功能、最终用途等方面密切相关的资产而订立的合同。它是为了规范建筑承包商的有关行为准则而建立的合同,它在规范建筑安装企业的会计处理,财务信息质量的提高等方面发挥了很大的作用。财务信息失真是指会计信息大致能反映的真实情况在一定程度的范围内出现偏差的现象。这种现象是当前社会普遍存在的问题。例如,在建造行业合同的执行和操作过程中,往往不乏出现财务信息失真的问题。这对于建筑行业的发展,对于相关人员的利益的保障等方面都具有严重的影响。因此,如何优化建造合同的核算过程,防止财务信息的失真是建造行业亟待解决的问题。本文主要分析了当今建造合同的核算过程中出现财务信息失真的原因,包括主观原因和客观原因。以及针对在建造合同核算过程中出现的问题导致财务信息失真的原因提出的一些相关的对策的分析。希望能够最大化的优化建造合同,防止财务信息失真。最后希望能为建筑行业的发展和相关的人员的利益的的维护提供一个良好的保障。
A contract of construction refers to a contract for the construction of one or more assets that are closely related in design, technology, function, end use, etc. It is a contract established to standardize the relevant codes of conduct of construction contractors. It plays a very important role in regulating the accounting treatment of construction and installation enterprises and improving the quality of financial information. Financial information distortion refers to the accounting information can reflect the true situation in a certain extent, the phenomenon of deviation. This phenomenon is a common problem in our society. For example, there is often a problem of financial distortions in the construction and operation of contracts and contracts. This has a serious impact on the development of the construction industry and on the protection of the interests of the relevant personnel. Therefore, how to optimize the accounting process of construction contract and prevent the distortion of financial information is an urgent problem to be solved in the construction industry. This article mainly analyzes the causes of financial information distortion in the accounting process of construction contracts, including subjective reasons and objective reasons. As well as the analysis of some related countermeasures that are put forward for the reasons of the distorted financial information caused by the problems occurred in the process of construction contract accounting. Hope to maximize the optimization of the construction contract, to prevent the distortion of financial information. Finally hope can provide a good guarantee for the development of the construction industry and the maintenance of the interests of the relevant personnel.