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随着经济的发展,企业各类业务逐步变得更为复杂,以及报表使用者对施工企业会计信息质量的要求不断加大,原施工企业会计准则中的会计处理方法存在局限性。为了更符合权责发生制的要求,更好的体现谨慎性原则,规范企业会计确认、计量和报告行为,保证会计信息质量,财政部2006年2月发布新会计准则:第15号建造合同准则。新旧会计准则在建造合同准则方面并无太大的变化,新准则相比于之前的施工企业会计准则,在施工合同类型、合同收入计量、工程结算会计处理、预计合同亏损处理方法等四方面作了较大的改革。本文根据建造合同准则在会计实务中的运用,提出存在的问题和解决措施,以提高施工企业经营管理水平。
With economic development, all kinds of business enterprises gradually become more complex, as well as the reporting users of the construction business accounting information quality requirements continue to increase, the original accounting standards for construction enterprises Accounting methods There are limitations. In order to better meet the requirements of accrual basis, to better reflect the principle of prudence, standardize the accounting verification, measurement and reporting behavior of enterprises, to ensure the quality of accounting information, the Ministry of Finance issued in February 2006 New Accounting Standards: Construction Contract No. 15 . Compared with the previous construction enterprise accounting standards, the new standard has not changed much in terms of the construction of the contract standard. The new standard has made great achievements in the following aspects: construction contract type, contract revenue measurement, engineering settlement accounting treatment, estimated contract loss processing method, etc. A big reform. Based on the application of construction contract standard in accounting practice, this paper puts forward the existing problems and solutions to improve the operation and management level of construction enterprises.