新收入准则对建筑企业财务处理的影响研究

Research on the impact of New Income Standards on the Financial Treatment of Construction enterprises

收入准则的修订是时代发展的需求,是我国经济国际化的体现。新收入准则将建造合同准则和旧收入准则进行了合并,统一了收入的确认方式,给各行各业产生了很大影响。建筑业是国民经济的支柱型行业,收入确认的理念转变无疑对其财务处理产生很大影响,对收入准则修订的原因进行了分析,再对新收入准则的五步法模型进行解析,随后从合同的签订、收入确认时点、合同成本、收入计量以及信息披露五部分探讨新收入准则对建筑企业财务处理的影响,针对产生的影响提出应对建议,以期给相关企业提供一定参考。

The revision of income standards is the demand of the development of the times and the embodiment of China’s economic internationalization. The new income criterion combines the construction contract criterion and the old income criterion, unifies the recognition method of income, and has a great impact on all walks of life.The construction industry is a pillar industry of the national economy, and the change of the concept of income recognition undoubtedly has a great impact on its financial treatment. The author first analyzes the reasons for the revision of the income standard, then analyzes the five step model of the new income standard, and then from the signing of the contract, the time point of income recognition, contract cost The five parts of income measurement and information disclosure discuss the impact of the new income standard on the financial treatment of construction enterprises, and put forward countermeasures for the impact, in order to provide some reference for relevant enterprises.