境外里程碑EPC项目会计核算方法探究

An Exploration on the Accounting Methods of Overseas Milestone EPC Projects

随着"走出去"步伐的不断加快,国企承揽了越来越多的EPC总承包项目,且多采用国际广泛使用的里程碑合同模式。本文在分析此模式与财政部《企业会计准则第15号——建造合同》规定的模式的差异性的基础上,提出了"预算法"和"成本法"两种核算思路。同时,对比了二者的优缺点,并指出了使用时的注意事项,以期实现境外里程碑EPC项目会计核算方法的合理、合法和合规,使企业实现效益最大化。

As Chinese state-owned enterprises speed up their ＂Going Out＂ strategy, they have been awarded more and more international EPC projects, most of which adopt the widely-used milestone contract model. The paper, based on an analysis of the differences between the milestone model and the model stipulated in ＂The Company Accounting Standards No. 15 - Construction Contracts＂ issued by the Ministry of Finance of the PRC, proposes two accounting methods introduced as the ＂Budget Method＂ and ＂Costing Method＂. The paper also compares and contrasts the advantages and disadvantages of these two methods, as well as points out the mattes that need attention in the implementation process, in an effort to help companies running overseas milestone EPC projects to make their accounting methods reasonable, legitimate, and compliant, and also to maximize their profitability.