论新建造合同准则在施工企业中的应用

On the Application of New Construction Contract Standards in Construction Enterprises

《企业会计准则第15号——建造合同》的颁布,进一步规范了施工企业的会计处理和相关信息的披露,但也存在影响施工企业准确执行建造合同的因素。针对新旧建造合同准则的差异及新建造合同准则在实际应用中存在的问题,应采取积极有效的措施,强力推进新建造合同准则的应用和执行,以促进会计准则落实,推动施工企业良性发展。

The promulgation of Accounting Standards for Enterprises No.15-the Construction Contracts has further standardized the accounting treatment of construction and related business information disclosure.But there are some factors to affect the accurate execution of construction contract in construction enterprise.To deal with the differences between the old and new criteria of the construction contracts and the problems in applying the new construction contract criteria,effective measures should be taken to powerfully promote the application and execution of the new construction contract criteria,so as to advance the implementation of accounting standards,and push forward the healthy development of construction enterprise.