本文關(guān)鍵詞： 建筑行業(yè) 建造合同 營改增　出處：《首都經(jīng)濟貿(mào)易大學》2014年碩士論文　論文類型：學位論文

【摘要】：隨著我國社會主義市場經(jīng)濟的快速發(fā)展,我國建筑行業(yè)也得到了空前的發(fā)展,它不僅為社會提供了大量的就業(yè)機會,同時也為國家經(jīng)濟的發(fā)展和社會的穩(wěn)定發(fā)揮了非常重要的作用。但近幾年來由于市場競爭是越來越激烈,加上我國的建筑市場還不太規(guī)范,施工企業(yè)的管理中出現(xiàn)了許多的問題。 因此,為了適應(yīng)社會主義市場經(jīng)濟的發(fā)展,進一步的規(guī)范建筑行業(yè)關(guān)于建造工程合同的會計核算和相關(guān)信息的披露,2006年2月,財政部頒布了《企業(yè)會計準則第15號—建造合同》。本文結(jié)合此準則的基本內(nèi)容以及相關(guān)重點管理工作的內(nèi)容進行分析和研究,對我國建筑行業(yè)建造合同與成本核算管理做更進一步規(guī)范,使建筑行業(yè)的管理更加趨于完善、規(guī)范和科學。 本文首先通過分析建造合同準則的成本核算原理,推導(dǎo)出建造合同管理的工作流程和工作標準,具有現(xiàn)實的指導(dǎo)意義；接下來結(jié)合工程概預(yù)算管理和項目成本控制管理的主要內(nèi)容、方法以及現(xiàn)實問題,提出作者管理性的對策建議,并綜合它們與建造合同管理的相互間聯(lián)系、作用,來印證了建筑行業(yè)的建造合同管理是一項綜合性的管理；接著對建筑企業(yè)在執(zhí)行建造合同面臨的幾大問題進行闡述,并找到作者相應(yīng)的應(yīng)對措施,重點列舉實際案例對建筑行業(yè)未來“營改增”環(huán)境下建造合同的適用性進行分析,提出作者的建議；最后進行本文總結(jié),并提出今后需要進一步研究的相關(guān)問題。 通過以上具有創(chuàng)造性的研究工作,為建筑行業(yè)的發(fā)展提供了一些管理性的思路,使建筑企業(yè)能健康、規(guī)范的開展各項管理工作。
[Abstract]:With the rapid development of China's socialist market economy, the construction industry in our country has also got unprecedented development. It not only provides a large number of employment opportunities for the society, At the same time, it has also played a very important role in the development of the national economy and the stability of the society. But in recent years, because the market competition is becoming more and more intense, and the construction market in our country is still not very standardized, There are many problems in the management of construction enterprises. Therefore, in order to adapt to the development of the socialist market economy, further standardize the construction industry on the construction contract accounting and related information disclosure, February 2006, The Ministry of Finance has promulgated Accounting Standards for Enterprises No. 15-Construction contract. This paper analyzes and studies the basic contents of this standard and the contents of relevant key management work. The management of construction contract and cost accounting in construction industry of our country is further standardized, which makes the management of construction industry more perfect, standardized and scientific. Firstly, by analyzing the cost accounting principle of construction contract criterion, this paper deduces the work flow and work standard of construction contract management, which has practical guiding significance. Then combining with the main contents, methods and practical problems of project budget estimate management and project cost control management, the author puts forward the countermeasures and suggestions of management, and synthesizes the relationship between them and the construction contract management. To confirm the construction contract management is a comprehensive management, then the construction enterprises in the implementation of the construction contract facing several major problems, and find the author's corresponding countermeasures, This paper mainly enumerates practical cases to analyze the applicability of construction contract in the future environment of construction industry, and puts forward the author's suggestion. Finally, this paper summarizes and puts forward some related problems that need further study in the future. Through the above creative research work, it provides some management ideas for the development of the construction industry, so that the construction enterprises can carry out the management work in a healthy and standardized manner.
【學位授予單位】：首都經(jīng)濟貿(mào)易大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：TU723.1

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