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当下,尤其是在国家大力推进经济建设之后,我国国内市场发生了很大的变化,与土木领域相关的建筑施工企业得到了迅猛的发展。然而,在建筑企业高速发展的同时,也必不可少的出现了一些工程问题,为了保证施工企业可以高速、正常的运行,我国颁布了一系列的会计制度准则,这些准则对于成本核算方面都在不断的完善。本论文主要是介绍我对于建造合同方面成本核算的思考,首先是简要介绍了我国建造合同成本核算的现状,然后对这一现状出现的问题进行了简要的分析,并提出一些完善措施。
At present, especially after the country vigorously promoted economic construction, great changes have taken place in the domestic market of our country. The construction and construction enterprises related to the civil field have witnessed rapid development. However, at the same time of rapid development of construction enterprises, some engineering problems are also indispensable. In order to ensure the high-speed and normal operation of construction enterprises, China has promulgated a series of accounting system standards, which are all applicable to cost accounting Continuous improvement. This paper mainly introduces my thinking on cost accounting in construction contracts. First, it briefly introduces the current status of construction cost accounting in our country, and then briefly analyzes the problems that arise in this status quo and puts forward some measures for improvement.