《企业会计准则》已于2007年1月1日起在上市公司施行,鼓励其他企业执行。《企业会计准则》的实施,给我国各行业的会计实务带来了挑战,也产生了不同程度的影响。笔者在此结合工作实际,就《企业会计准则第15号—建造合同》(以下简称“建造合同准则”)在施工企业实施中遇到的几个问题谈点自己的看法。 The Accounting Standard for Business Enterprises was implemented on the listed company with effect from January 1, 2007, encouraging other enterprises to implement it. The implementation of the “Accounting Standards for Business Enterprises” has posed challenges to the accounting practices of various industries in our country and has also had varying degrees of impact. Based on the actual work, the author discusses his own opinions on several issues encountered in the implementation of the Construction Enterprise under “Accounting Standards for Business Enterprises No. 15 - Construction Contract” (hereinafter referred to as “Construction Contract Guidelines”).