完工百分比法的出现为报表使用者提供了合同进度及本期业绩的有用信息,但由于完工百分比在指标的确认和计量上存在一定的主观性,完工进度的确定可以由企业内部控制,使部分企业可利用成本来调节收入和利润,从而为企业提供虚假信息提供了可乘之机。 The percentage of completion method provides the users of the report with useful information about the contract progress and current performance. However, due to the subjectiveness of the completion percentage in the confirmation and measurement of the indicator, the completion progress can be determined by the internal control of the enterprise so that the part Businesses can take advantage of costs to regulate revenue and profits, providing an opportunity for businesses to provide false information.