本文選題：施工企業(yè) + 《建造合同》準(zhǔn)則　； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2014年碩士論文

【摘要】：我國經(jīng)濟(jì)的高速發(fā)展為施工企業(yè)提供了良好的發(fā)展環(huán)境，，同時(shí)也對(duì)企業(yè)的管理提出了更高的要求，再加上全球經(jīng)濟(jì)一體化趨勢(shì)的加深，建筑施工企業(yè)有更多機(jī)會(huì)與國際合作、實(shí)現(xiàn)跨區(qū)域發(fā)展。這種經(jīng)濟(jì)發(fā)展趨勢(shì)要求施工企業(yè)不斷提高會(huì)計(jì)信息質(zhì)量，以適應(yīng)復(fù)雜多變的市場環(huán)境。 為適應(yīng)新的經(jīng)濟(jì)形勢(shì)，2006年，財(cái)政部修訂頒布了《企業(yè)會(huì)計(jì)準(zhǔn)則》，其中《建造合同》準(zhǔn)則的修訂，疏通了中國與國際施工企業(yè)之間的信息障礙，提供了一個(gè)統(tǒng)一的對(duì)比標(biāo)準(zhǔn)，這有利于我國建筑施工企業(yè)找準(zhǔn)目標(biāo)，增強(qiáng)核心競爭力。但同時(shí)，我們也要正視問題的存在，《建造合同》準(zhǔn)則在執(zhí)行過程中也存在一些問題，需要不斷地完善；企業(yè)在執(zhí)行過程中也要根據(jù)自身情況做出相應(yīng)的調(diào)整。 在這樣的經(jīng)濟(jì)形勢(shì)與制度背景下，本文選取A集團(tuán)為案例進(jìn)行分析。首先闡述《建造合同》準(zhǔn)則研究的背景及意義，回顧國內(nèi)外專家的研究成果；簡要說明《建造合同》準(zhǔn)則的基本內(nèi)容，在熟識(shí)《建造合同》準(zhǔn)則理論的基礎(chǔ)上，結(jié)合施工企業(yè)的特殊性,進(jìn)行案例剖析，根據(jù)A集團(tuán)執(zhí)行《建造合同》準(zhǔn)則的現(xiàn)狀，分析存在的問題并提出自己的建議。
[Abstract]:The rapid development of our country's economy has provided a good development environment for the construction enterprises, at the same time, it has put forward higher requirements to the management of the enterprises. In addition, with the deepening of the global economic integration trend, the construction enterprises have more opportunities to cooperate with the international community. To achieve cross-regional development. This trend of economic development requires construction enterprises to continuously improve the quality of accounting information in order to adapt to the complex and changeable market environment. In order to adapt to the new economic situation, in 2006, the Ministry of Finance revised and promulgated the Accounting Standards for Enterprises. This is advantageous to our country construction enterprise to look for the target correctly, strengthens the core competitive power. But at the same time, we should face up to the existence of the problem, the construction contract rule also has some problems in the process of implementation, which need to be improved constantly, and the enterprise should make corresponding adjustment according to its own situation in the process of implementation. Under the background of such economic situation and system, this paper chooses A Group as a case study. Firstly, the background and significance of the study on the construction contract criterion are expounded, and the research results of the experts at home and abroad are reviewed, the basic content of the construction contract criterion is briefly explained, and on the basis of being familiar with the theory of the construction contract criterion, Combined with the particularity of the construction enterprise, this paper analyzes the case, analyzes the existing problems and puts forward some suggestions according to the present situation of the implementation of "Construction contract" in Group A.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F233;F426.92

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 王文路;;建造合同會(huì)計(jì)核算規(guī)范管理研究——以河南匯龍電力有限公司為例[J];會(huì)計(jì)師;2015年20期

相關(guān)碩士學(xué)位論文 前1條

1 洪亮;建造合同會(huì)計(jì)核算在總承包企業(yè)中的應(yīng)用[D];上海交通大學(xué);2015年

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