新建造合同准则的实施更好地体现权责发生原则,同时规范了企业的某些会计行为、提高了企业会计信息可信度。但是,新准则应用过程中遇到了一些实际问题。本文在积极应对、认真研究的基础上,对如何应用好新准则,促进企业健康发展提出了一些策略,期望为施工企业提供一些参考。 The implementation of the new construction contract guidelines better reflects the principle of accruals, and at the same time regulates certain accounting activities of enterprises and improves the credibility of enterprise accounting information. However, the application of the new guidelines encountered some practical problems. On the basis of active response and serious study, this paper puts forward some strategies on how to apply new guidelines and promote the healthy development of enterprises, and hopes to provide some reference for construction enterprises.