中外建造合同会计准则之比较

Comparison on the Accounting Standards of Chinese and Foreign Building Contracts

《企业会计准则———建造合同》在上市公司执行6年的时间里暴露出许多问题。与相关的国际会计准则相比,在建造合同支出的确认、合同收入与合同费用的会计处理以及合同收入的确认条件方面,还存在着一定的不足和差距。本文认为,建造合同会计准则的制定与执行,除了注意会计核算的简单化和体现会计谨慎性原则以外,更应真实地反映会计的目标,提供更加相关的可靠的会计信息。

During the 6 years the Accounting Standard of Enterprises-Building Contract is carried out by the listed companies, it has exposed many problems. Compared with other international accounting standards, the Contract still has certain deficiencies and disparities in the affirmation of the building contract expenditure, the accounting of the contract income and cost, and in the affirmation terms of the contract income. The writer of this paper holds the idea that, besides following and reflecting the principles of the accounting calculation simplification and the accountants' prudence, the formulation and execution of the accounting standard of the building contracts should reflect more of the accounting objectives, and supply more relevant and reliable accounting information.