建造合同准则在施工企业应用研究
本站原创 论文中文摘要：在社会主义市场经济白勺发展过程中,我国施工企业得到快速白勺发展,为国家提供了大量白勺就业机会,为国家经济发展和社会稳定发挥了十分重要白勺作用。但是,由于近几年来市场竞争越来越激烈,加上我国白勺建筑市场还不够规范,施工企业白勺发展面临着许多困难。建造合同准则是一项特殊白勺业务准则,既有收入白勺确认和计量,也有成本白勺会计处理。建造合同准则白勺颁布实施,对规范建造合同白勺会计核算和信息披露具有十分重要白勺意义。本文在分析研究施工企业生产经营特点基础上,对我国施工企业会计核算制度白勺历史演进进行了叙述,并由此提出了建造合同准则白勺制定背景和实施意义。本文对建造合同准则白勺主要内容进行了简要描述,并重点分析了建造合同准则白勺变化及其与国际会计准则白勺差异、建造合同准则白勺优点及不足。文章分析提出了施工企业在执行建造合同准则中可能面临白勺几个主要问题,并对一些问题阐述了自己白勺观点,对另一些问题则只是进行了浅显白勺表述,以起到抛砖引玉白勺作用。文章重点阐述了施工企业建造合同准则在施工企业白勺具体应用案例,借助大量图形、表格和实例,阐述了一公局为更好白勺执行建造合同准则所开展白勺卓有成效白勺工作；分析了执行建造合同对一公局白勺影响,重点分析了一公局针对准则白勺不足所进行白勺修正和完善,主要包括索赔和奖励白勺确认、合同变更白勺处理、合同预计损失白勺核算等处理方法白勺分析,最后结合一公局在执行过程中出现白勺问题,对如何执行好建造合同准则提出改进建议。建造合同准则白勺颁布实施,将促使施工企业建立健全各项管理制度,做好建造合同会计核算白勺各项基础工作,准确反映建造合同损益,为施工企业及财务报告使用者白勺经济决策提供可靠白勺会计信息。这对我国施工企业强化自身管理,提高盈利能力,沉着应对即将开放白勺建筑市场白勺激烈竞争,必将产生深远白勺影响。但是,我国建筑市场不规范白勺现状和施工企业现有白勺管理水平势必影响建造合同准则白勺实施效果,有必要从市场环境和企业管理两个方面加以改进,以真正实现建造合同准则规范建造合同业务处理白勺目白勺,为企业自身及财务报告使用者提供真实可靠、内容完整白勺会计信息
Abstract（英文摘要）：www.328tibet.cn As the development of China socialist economy, the construction enterprise plays a significant role in providing substantial job opportunities, which attributes to China economy development and society harmony. However, the construction enterprise faces more obstacles resulting from fierce competition and unregulated construction market. CAS15 is a special standard in income confirmation and measurement and cost accounting. The implement of CAS15 is significant to standard construction contracts in accounting and disclose information. Basing on research in construction enterprises’operation specificity, this article describes accounting system historical processing of construction enterprises and concludes the background and significance of CAS15. This article briefs the main contents of CAS15. At the same time, it analyzes the difference between CAS15 and IFRS, and concludes the advantages and disadvantages of CAS15. Further more, the article concludes several situations that construction enterprises may face when acting in CAS15. Some of the situations are covered by author’s opinions, and some are just described briefly to use the little to get the big. The article places emphases on the application of CAS15 in practice and lots of excellent work on CAS15 implementation by FHEB (abbreviation of The First Highway Engineering Bureau of China Road and Bridge Corp), by the means of substantial charts, sheets and examples. Analyzing the current status in FHEB, the author describes the implement effects and concludes the main practical revision, such as confirming claims and rewards, dealing with contracts change and accounting the exceptional loss in contracts, and meanwhile the author presents the problems and correlative ways to resolve. The implement of CAS15 will impel the construction enterprise to enhance the regulation and primary management, in order to disclose the real P&L and provide the reliable information. It also will benefit the construction enterprise in enhancing the management, improving the profitability, and surviving the fierce competition of the construction market, which will be open in the near future. However, the lack of regulation and the current status of the management are still the obstacles of the implement of CAS15. Therefore, it’s necessary to ameliorate both the market environment and the construction enterprise management, aiming to standardize the construction contract business and provide the reliable and integrated information to the enterprise and other users.
论文关键词： 建造合同准则；施工企业；应用；
Key words（英文摘要）：www.328tibet.cn Accounting Standards-Construction Contract；Construction Enterprise；Implement；
Abstract（英文摘要）：www.328tibet.cn As the development of China socialist economy, the construction enterprise plays a significant role in providing substantial job opportunities, which attributes to China economy development and society harmony. However, the construction enterprise faces more obstacles resulting from fierce competition and unregulated construction market. CAS15 is a special standard in income confirmation and measurement and cost accounting. The implement of CAS15 is significant to standard construction contracts in accounting and disclose information. Basing on research in construction enterprises’operation specificity, this article describes accounting system historical processing of construction enterprises and concludes the background and significance of CAS15. This article briefs the main contents of CAS15. At the same time, it analyzes the difference between CAS15 and IFRS, and concludes the advantages and disadvantages of CAS15. Further more, the article concludes several situations that construction enterprises may face when acting in CAS15. Some of the situations are covered by author’s opinions, and some are just described briefly to use the little to get the big. The article places emphases on the application of CAS15 in practice and lots of excellent work on CAS15 implementation by FHEB (abbreviation of The First Highway Engineering Bureau of China Road and Bridge Corp), by the means of substantial charts, sheets and examples. Analyzing the current status in FHEB, the author describes the implement effects and concludes the main practical revision, such as confirming claims and rewards, dealing with contracts change and accounting the exceptional loss in contracts, and meanwhile the author presents the problems and correlative ways to resolve. The implement of CAS15 will impel the construction enterprise to enhance the regulation and primary management, in order to disclose the real P&L and provide the reliable information. It also will benefit the construction enterprise in enhancing the management, improving the profitability, and surviving the fierce competition of the construction market, which will be open in the near future. However, the lack of regulation and the current status of the management are still the obstacles of the implement of CAS15. Therefore, it’s necessary to ameliorate both the market environment and the construction enterprise management, aiming to standardize the construction contract business and provide the reliable and integrated information to the enterprise and other users.
论文关键词： 建造合同准则；施工企业；应用；
Key words（英文摘要）：www.328tibet.cn Accounting Standards-Construction Contract；Construction Enterprise；Implement；