新收入准则对建筑企业会计核算的影响分析

Analysis of the Influence of the New Income Standard on the Accounting of Construction Enterprises

我国财政部于2017年7月正式发布了修订后的《企业会计准则第14号——收入》,建筑行业是受到此次准则修订影响较大的行业之一。从建筑企业会计核算的角度出发,分析了我国新旧会计准则存在的差异,阐述了合同识别、确认时点、信息披露等方面对新收入准则带来的具体影响,提出了建筑企业对新收入准则影响的应对建议,为建筑企业更好地应用新收入准则提供理论参考。

The Ministry of Finance of China officially issued the revised“Accounting Standards for Business Enterprises No.14-Income”in July 2017,and the construction industry is one of the industries that are greatly affected by the revision of the standards.From the angle of construction enterprise accounting,the author analyzes the differences between the new accounting standards and the old ones.This paper describes the specific impact of contract identification,confirmation time,information disclosure and other aspects on the new revenue standards,and puts forward some suggestions for construction enterprises to deal with the impact of the new revenue standards,which provides a theoretical reference for construction enterprises to better apply the new income standards.