《建造合同》准则执行中的若干问题的思考

Thinking about Some Problems in Implementing Criterion of Construction Contract

我国在1998年6月第一次发布了《建造合同》准则,2006年2月重新修订并发布了新的《建造合同》准则,新准则要求会计人员具有较高的业务素质和职业判断能力,并要求提高实务操作能力。文章结合江汉油建公司现行核算办法,分析了建造合同新的核算办法与江汉油建公司目前核算上存在的差异,并在此基础上提出了相应的解决措施。

China released the first criterion of construction contract in June,1998 and issued another new one revised in February,2006 in which accountants are required to posses higher professional quality,judgment competence and practical operation capability.Combined with current accounting method used in Jianghan Oilfield Construction Company,this paper analyzes its difference from the new one of construction contract,and also proposes a matching solution on the basis of the analysis.