施工企业建造合同收入利弊论

Discussion on the Advantages and Disadvantages of Construction Contract Income of Construction Enterprises

在全球化持续深入的背景下,我国许多行业的发展都开始有意识地向国际标准靠拢。在财务会计领域,我国财政部在2017年修订并颁布了新的《企业会计准则第14号——收入》,将原有的收入准则与建造合同准则中的相关内容整合成了统一的收入确认模型,希望可以推动会计处理的规范化。在新准则颁布之后,施工企业因其业务的复杂性和特殊性,在建造合同收入确认方面遭遇到了不小的挑战。论文对此进行分析,针对性地提出几点建议,希望可以促进施工企业的健康发展。

In the context of globalization,the development of many industries in China has begun to consciously draw closer to international standards.In the field of financial accounting,the Ministry of Finance of China revised and promulgated"the New Accounting Standards for Business Enterprises No.14-Revenue"in 2017,integrating the relevant contents of the original revenue standards and construction contract standards into a unified revenue recognition model,hoping to promote the standardization of accounting treatment.After the promulgation of the new standards,construction enterprises have encountered a lot of challenges in the recognition of construction contract revenue due to the complexity and particularity of their business.This paper analyzes this and puts forward some suggestions,hoping to promote the healthy development of construction enterprises.