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2006年国家财政部为适应市场经济需求和国家的发展趋势,颁布了《企业会计准则第15号——建造合同》,要求施工企业具备系统的管理制度和完善的管理构架,建立和完善按照建造合同准则确认收入、成本体系,规范企业会计行为,提高财务信息质量。而现实工作中,施工企业建造合同执行流于形式的多,真正能发挥建造合同作用的少。之所以浮于形式的关键原因在于我们没有解决:为什么要执行建造合同或者说执行建造合同的作用何在。本文将从建造合同执行现状、定义、执行过程等,分析执行建造合同的实质作用。
In 2006, in order to meet the needs of the market economy and the development trend of the country, the Ministry of Finance promulgated the “Accounting Standards for Business Enterprises No. 15 - Construction Contract”, requiring the construction enterprises to have a systematic management system and a sound management framework to establish and improve the construction Contract criteria to confirm revenue, cost system, standardize corporate accounting practices, improve the quality of financial information. However, in actual work, the implementation of construction contracts by construction enterprises is much in the form of construction contracts, and can really play a less role in the construction contract. The key reason why it is floating in form is that we do not have a solution: why is it necessary to implement a construction contract or implement a construction contract? This article will analyze the implementation of the construction contract from the actual status of the construction contract, the definition of the implementation process.