新收入准则在EPC项目核算中的应用探讨

Discussion on the Application of New Revenue Standard in the EPC Project Accounting

2017年7月5日,财政部修订发布的《企业会计准则第14号-收入》取代了2006年2月财政部发布的《企业会计准则第14号-收入》《企业会计准则第15号-建造合同》。EPC项目模式是国家重点推行的工程总承包模式,新收入准则在EPC项目核算中的应用恰是一个非常重要的领域。通过对新收入准则的控制权转移的收入-成本确认模型分析,延伸至EPC项目核算中的设计单项履约义务的探讨,特别结合了新兴行业EPC项目建设对技术创新的业务需求,拓展了设计技术创新的核算应用并对新收入准则在EPC项目核算中的风险控制提供了实务建议。

On July 5,2017,the Ministry of Finance revised and issued the"Accounting Standards for Business Enterprises No.14-Revenue"to replace the"Accounting Standards for Business Enterprises No.14-Revenue"and"Accounting Standards for Business Enterprises No.15-Construction Contract"issued by the Ministry of Finance on February,2006.The EPC project mode is a key project delivery approach promoted by the state and the application of new revenue standard in the EPC project accounting is very important field.This paper analyzes the revenue-cost recognition model of the control transfer in the new revenue standard and discuss the single burden of contract of the design extended to EPC project accounting.In particular,combined with the business needs of EPC project construction in emerging industries for technological innovation,it expands the accounting application of the design technological innovation and provides the practical suggestions for the risk control of new revenue standard in EPC project accounting.