长期以来,建筑安装企业一直以工程成本降低额和法定利润作为考核利润的指标和计算上缴利税的依据。最近几年虽然从理论上把建筑业确认为国民经济物资生产部门,在国民经济支柱产业中得到一席之地。可是在实践中,建筑产品并未被承认为商品,不能体现等价交换原则,其供求交换关系被简单地理解为工程进度的验收签证关系。我们认为,建安企业是建筑产品的直接生产部门,如同其他物质资料生产部门一样,其资金运动也是采取货币资金,储备资金、生产资金、成品资金诸种形式,不断依次转化,实现资金循环。无论是国家拨款、银行贷款、还是自筹资金的建设项目,建安企业都要等价收回其物耗价值和新创价值。这说明建筑产品具有价值和实现价位的过程。那么,建筑产品销售过程的完 For a long time, construction and installation companies have been using the reduction of engineering costs and statutory profits as indicators for assessing profits and calculating the basis for making profits and taxes. Although in recent years, the construction industry has been recognized theoretically as a national economic material production department, it has gained a place in the pillar industries of the national economy. However, in practice, construction products are not recognized as commodities, and the principle of equivalent exchange cannot be embodied. The exchange relationship between supply and demand is simply understood as the acceptance of visas for project progress. We believe that Jian’an Enterprise is a direct production unit of construction products. Like other material information production departments, its capital movement is also taking various forms of monetary funds, reserve funds, production funds, and finished product funds, and it is continuously transformed to achieve capital circulation. Whether it is state funding, bank loans, or self-financing projects, Jian’an companies must recover their material value and new value at equal prices. This explains the value of building products and the process of achieving price. Then, the end of the building product sales process