本文選題：建造合同準(zhǔn)則 + 施工企業(yè)�。� 參考：《北京交通大學(xué)》2013年碩士論文

【摘要】：在社會(huì)主義市場(chǎng)經(jīng)濟(jì)發(fā)展的過(guò)程中,我國(guó)的施工企業(yè)得到迅速的發(fā)展,不僅為國(guó)家提供了大量的就業(yè)機(jī)會(huì),也為國(guó)家經(jīng)濟(jì)發(fā)展與社會(huì)穩(wěn)定做出了重要的貢獻(xiàn)。近幾年來(lái)建造市場(chǎng)的競(jìng)爭(zhēng)日趨激烈,加之國(guó)內(nèi)建造市場(chǎng)仍有待規(guī)范,建造施工企業(yè)發(fā)展所面臨的的困難面還有許多。建造合同會(huì)計(jì)準(zhǔn)則是一項(xiàng)較為獨(dú)特的業(yè)務(wù)準(zhǔn)則,不僅涉及收入確認(rèn)與計(jì)量,還牽涉成本費(fèi)用的財(cái)務(wù)核算。建造合同準(zhǔn)則的發(fā)布實(shí)施,對(duì)規(guī)范建造合同的財(cái)務(wù)處理與信息披露有著重大意義。本文在認(rèn)真研究建筑企業(yè)運(yùn)營(yíng)特點(diǎn)的基礎(chǔ)上,對(duì)我國(guó)建筑企業(yè)財(cái)務(wù)核算制度的演進(jìn)過(guò)程進(jìn)行了分析,闡述了建造合同準(zhǔn)則制定背景與實(shí)施目的。 本篇文章對(duì)建造合同會(huì)計(jì)準(zhǔn)則主要的內(nèi)容進(jìn)行了簡(jiǎn)要的描述,并著重分析了建造合同準(zhǔn)則的變化以及其同國(guó)際會(huì)計(jì)準(zhǔn)則的差異、建造合同準(zhǔn)則的優(yōu)點(diǎn)以及不足之處。文章分析提出了施工企業(yè)在執(zhí)行建造合同準(zhǔn)則的過(guò)程中可能遇到的幾個(gè)主要問(wèn)題,并且對(duì)相關(guān)問(wèn)題表達(dá)了自己的觀點(diǎn),希望可以起到拋磚引玉的作用。建造合同準(zhǔn)則的發(fā)布實(shí)施,將會(huì)促使施工企業(yè)建立健全各項(xiàng)的管理制度,并做好建造合同會(huì)計(jì)核算的各項(xiàng)基礎(chǔ)工作,同時(shí)準(zhǔn)確反映建造合同的損益情況,從而為施工企業(yè)自身以及財(cái)務(wù)報(bào)告使用者的經(jīng)濟(jì)決策提供更為可靠的會(huì)計(jì)信息。這對(duì)我國(guó)的施工企業(yè)強(qiáng)化自身管控水平、提升整體盈利能力、沉著地應(yīng)對(duì)日趨開(kāi)放的建造市場(chǎng)的激烈競(jìng)爭(zhēng),都必將產(chǎn)生深遠(yuǎn)的影響。但同時(shí),我國(guó)建造市場(chǎng)有待規(guī)范的現(xiàn)狀及施工企業(yè)現(xiàn)有管理水平的差異都勢(shì)必影響建造合同準(zhǔn)則實(shí)施的效果,所以有必要從繼續(xù)完善建造合同準(zhǔn)則、規(guī)范市場(chǎng)環(huán)境、加強(qiáng)企業(yè)管理等多個(gè)方面予以改進(jìn),從而真正實(shí)現(xiàn)規(guī)范建造合同業(yè)務(wù)處理的目的,為企業(yè)自身以及財(cái)務(wù)報(bào)告使用者提供更加真實(shí)可靠、內(nèi)容完整的會(huì)計(jì)信息。
[Abstract]:In the course of the development of socialist market economy, the construction enterprises in our country have been developing rapidly, which not only provides a lot of employment opportunities for the country, but also makes important contributions to the national economic development and social stability. In recent years, the competition of the construction market is becoming more and more fierce, and the domestic construction market still needs to be standardized, so there are still many difficulties faced by the development of the construction enterprises. Construction contract accounting standard is a relatively unique business standard, which not only involves revenue recognition and measurement, but also involves the financial accounting of cost and expense. The promulgation and implementation of construction contract standards is of great significance to standardize the financial treatment and information disclosure of construction contracts. On the basis of studying the operating characteristics of construction enterprises, this paper analyzes the evolution process of financial accounting system of construction enterprises in China, and expounds the background and implementation purpose of construction contract standards. This paper briefly describes the main contents of the construction contract accounting standards, and emphatically analyzes the changes of construction contract standards and their differences with international accounting standards, as well as the advantages and disadvantages of construction contract standards. This paper analyzes and puts forward some main problems that may be encountered in the process of implementing the construction contract rules, and expresses its own views on the related problems, hoping to play a role in guiding the development of construction contracts. The promulgation and implementation of construction contract standards will urge construction enterprises to establish and improve their management systems, and do well the basic work of accounting and accounting for construction contracts, and at the same time accurately reflect the profits and losses of construction contracts. Thus, it can provide more reliable accounting information for the economic decision of the construction enterprises themselves and the users of financial reports. This will have a profound impact on the construction enterprises in our country to strengthen their own control level, enhance the overall profitability, calmly deal with the fierce competition of the increasingly open construction market. But at the same time, the current situation of the construction market to be standardized and the difference in the existing management level of the construction enterprises will inevitably affect the effect of the implementation of the construction contract standards. So it is necessary to continue to improve the construction contract standards and standardize the market environment. Strengthen enterprise management and other aspects to improve, so as to truly achieve the purpose of standardizing the processing of construction contract business, and provide more true, reliable and complete accounting information for the enterprise itself and the users of financial reports.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F275.2;F426.92

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