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财政部先后发布《施工企业会计制度》、《企业会计准则——建造合同》、《施工企业会计核算办法》等会计制度,明确了建筑企业自营施工业务的会计核算,但对分包工程业务应如何进行会计处理着墨甚少,因此会计人员只能根据现行会计制度进行职业判断,以致虽然同为建筑企业,即便是同一所有制同样组织形式,甚至同一企业的不同项目部之间,由于所依据的会计制度不同,导致所提供的会计信息不具备可比性。笔者拟结合实际工作,谈谈“采购—施工”总承包模式下分包工程的会计处理。
The Ministry of Finance has successively promulgated the accounting systems such as “Accounting System for Construction Enterprises”, “Accounting Standards for Business Enterprises - Construction Contracts” and “Accounting Methods for Construction Enterprises”, and clarified the accounting for the self-construction business of construction enterprises. However, Therefore, accounting personnel can only make professional judgments based on the current accounting system. Even though the same as the construction enterprises, even in the same form of organization of the same ownership, or even between different project departments of the same enterprise, The accounting system is different, resulting in the provision of accounting information is not comparable. I intend to combine the actual work, talk about “Procurement - Construction ” general contract mode of accounting treatment of subcontracts.