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2006年2月财政部发布了新修订的《具体会计准则—建造合同》,新修订的建造合同准则更能够贯彻权责发生制和配比原则,体现会计核算的稳健原则,保证信息披露的准确性和可靠性,实现与国际会计准则趋同。为真实准确反映公司生产经营成果,确保会计信息质量,促进施工项目经营管理水平不断提高,2010年公司结合生产经营情况实施建造合同。本文从三个方面阐述作为中小企业本公司如何做好《建造合同准则》的会计核算工作,总结实施建造合同的经验和教训,以改进公司项目成本管理以及会计管理工作,提高会计的职业判断能力,从而更好地预测和减少公司经营风险,体现会计的稳健性原则,保证会计信息披露的准确可靠,对进一步增强公司对市场的适应能力有着深远的意义。
In February 2006, the Ministry of Finance promulgated the newly revised “Specific Accounting Standards - Construction Contract”. The newly revised Construction Contract Standard can better implement the principle of accrual basis and matching ratio, reflect the sound principles of accounting and ensure the accuracy of information disclosure Sexual and reliability, to achieve convergence with international accounting standards. To truly and accurately reflect the company’s production and management results, ensure the quality of accounting information, and promote the continuous improvement of the operation and management level of construction projects, the Company implemented the construction contract in accordance with the production and operation conditions in 2010. This article elaborates how to do the accounting work of SME as a guideline of construction contract from three aspects, sums up the experience and lessons of implementing construction contract so as to improve the company’s project cost management and accounting management and improve the accounting’s professional judgment ability , So as to better forecast and reduce the company’s operating risk and embody the principle of accounting’s soundness, and ensure the accurate and reliable disclosure of accounting information. This will have far-reaching significance for further enhancing the company’s adaptability to the market.