国际水利水电工程EPC项目经营产值核算法探讨

Accounting methods for operating output value of international hydropower EPC projects

国际水利水电工程EPC项目产值的计算对于EPC项目经营活动具有重要意义。针对合同产值和合同结算产值现有计算方法不能较好地用于国际水利水电工程EPC项目核算的要求,分析了EPC项目的结算特点、结算方式和影响结算的因素,提出了经营产值核算法。笔者认为,在国际工程EPC项目前期和中期,应采用经营产值核算法进行会计核算,而在EPC项目后期,仍可以采用《建造合同准则》规定的核算方法。

The calculation of the output value of international hydropower engineering EPC projects is of important significance to their business activities. Since the accounting methods for contract output value and settlement output value cannot meet the requirements of international hydropower EPC projects,the settlement characteristics, ways and influence factors of international hydropower EPC projects are analyzed,and an accounting method for the operating output value is proposed. At their early and mid-term stages,the operating output value method should be used to calculate the revenue of international hydropower EPC projects. At the later stage,the original accounting methods stipulated in the Accounting standards for construction may be still used.