施工企业年终工程结算收入确认的时间性差异

The Timely Discrepancy on the Year-end Project Income Balance of the Constructing Enterprise

施工企业跨年度工程,由于经营方与投资方各自出于不同的考虑,在年终工程结算收入的确认上存在着时间性差异,从而影响了特定会计年度财务信息的真实可靠,也误导了国有资产管理部门对经营者业绩的考评。改变观念,提高各方人员素质,加强敬业精神,可以防止或减少差异的发生。

The project beyond the year undertaken by constructing enterprise,owing to the different considerations between operator and investor,caused the timely discrepancy on the year-end project income balance. Thus it affects the reality and trustiness of the financial information in the specific accountant year. It also misleads the assessment to the operator's outstanding achievement which has been approved by state-owned asset administration. To avoid or decrease this discrepancy occurred,it must change conception,improve the ability of both sides,and strengthen their earnest spirit.