新收入准则对于建筑施工企业的影响研究

Research on the Impact of New Income Standards on Construction Enterprises

为了进一步规范企业对收入的确认计量,完善我国企业会计准则体系,财政部于2017年7月发布《企业会计准则第14号——收入》,对于收入的确认、计量和信息披露做出了更明确的规定。新准则取消了原来的建造合同准则,并将其与收入准则统一为一个新的收入模型,建筑业在此次修订中受到影响较大。因此,基于新收入准则修订的背景,分析了其与国际会计准则的差异,并进一步从新准则对于建造合同的收入、合同成本以及合同变更的角度探讨了准则变化对于建造合同的影响,以期为建筑行业会计从业人员积极应对准则变化带来的影响提供参考意见。

In order to further standardize the recognition and measurement of revenue by enterprises and improve the accounting standards system for enterprises in China,the Ministry of Finance issued“Accounting Standards for Business Enterprises No.14-Revenue”in July 2017,which made the confirmation,measurement and information disclosure of revenue clearer.The new standard cancels the original construction contract standard and unifies it with the revenue standard into a new revenue model,and the construction industry has been greatly affected in this revision.Based on this background,this article analyzes the difference between No.14-Revenue and the international accounting standards,and further explores the impact of the standard changes on construction contracts.It is hoped to provide opinions for accountants in the construction industry to actively respond to the impact of changes in the standards.