浅谈建造合同与施工企业会计制度

On construction contract and accounting system for construction enterprises

对《会计准则-建造合同》与施工企业会计制席进行了比较，提出了施工企业在目前情况下实行《会计准则-建造合同》所面临的问题及应对措施，阐述了执行建造合同应做的各项基础工作，探讨了建造合同的会计核算，以提高企业的预测能力和管理水平。

Comparison is carried out between accounting standards-construction contract and accounting system for construction enterprises. In view of present situations the problems confronted by enterprises in implementation accounting standards-construction contract are introduced; at the same time corresponding countermeasures are proposed. In the end accounting calculation of construction contract is discussed in order to improve the forecast ability and management level of enterprises.