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为了使建造企业相关合同的确认、计量以及信息披露更加规范,我国制定了建造合同准则。这一准则的出台及实施对建筑企业和施工单位在项目合同管理和会计核算等方面提出了更高的要求。建造企业只有认真解读其中的规范条例,掌握实质内容,依照其做好各项基础及管理工作,提高会计核算水平,才能使企业的经济效益不断提升,在激烈的市场竞争中站稳脚跟。但目前,在建造合同准则的实践中仍存在一些问题,给企业的发展造成障碍,亟待解决。本文就目前建造企业在建造合同准则实践中存在的问题进行分析,并探讨相应的解决措施。
In order to confirm the construction contract, measurement and disclosure of information more standardized, China has developed a construction contract guidelines. The promulgation and implementation of this standard put forward higher requirements for construction enterprises and construction contractors in project contract management and accounting. Only when the construction enterprises carefully interpret the norms and regulations contained in them and grasp the substance of them can they improve the economic efficiency of their enterprises and gain a firm foothold in the fierce market competition by properly carrying out various basic and management tasks and raising their accounting standards. However, at present, there are still some problems in the practice of constructing contract standards, which cause obstacles to the development of enterprises and need to be solved urgently. This article analyzes the existing problems in construction contract practice and discusses the corresponding solutions.