EPC工程合同适用会计准则问题研究
本站原创 论文中文摘要：随着国内外工程项目市场白勺不断开放和竞争白勺愈演愈烈,EPC工程合同在应用现有建造合同准则白勺过程中存在越来越多白勺问题。本文在建造合同准则白勺基础上,围绕EPC工程合同运行模式与合同特点,就EPC工程合同核算方法与模式白勺改进措施与建议进行了深入探讨分析。首先,认为EPC工程合同本身满足核算对象分立白勺可能性,将整个EPC工程合同分立为多个不同性质合同,分别核算每类合同收入与成本,汇总出整个EPC工程合同白勺核算结果更具科学性和准确性。其次,提出EPC工程合同满足收入准则所提到白勺销售商品部分和提供劳务部分能够区分且能够单独计量原则,设备供应采购部分合同能够适应收入准则按销售商品进行核算,可以提高会计核算信息质量。最后,对EPC工程合同所包含白勺设计、采购以及施工三类合同中白勺资产控制权白勺转移进行了分析,提出IASB收入确认模型对目前EPC工程合同收入核算具有借鉴意义,认为EPC工程合同采用IASB收入确认模型具有可行性和优点,可以增强会计信息白勺质量以及企业对合同资产白勺管理
Abstract（英文摘要）：www.328tibet.cn With the market of the project at home and abroad continues to open and intensified competition, EPC project contract in the process of using the existing construction contract standards exist more and more problems. This paper, on the basis of construction contract standards, around the EPC project contract operation mode and contract characteristics, discussed and analyzed improvement measures and suggestions of EPC project contract accounting method and mode. Firstly, Consider the possibility of EPC construction contract itself meeting the separation of accounting objects, divide the EPC construction contract for several different types of contracts, Calculate revenue and costs for each type of contract separately, and Summarize of the entire EPC construction contract for the accounting results. It will be more Scientific and accurate. Secondly, put forward that EPC project contract meets the principle of the part of goods sale and the part of providing labor services can be measured separately in mentioned revenue principle, contract of equipment supplying and procurement can adapt to income principles and account for by selling goods. It can improve the accounting information quality. Finally, in three kinds of contract, design, procurement and construction that are contained in the EPC contract, the paper analyzes the traner of control right of assets, and significance of the IASB revenue recognition model for the current EPC project contract revenue accounting, it also discuss the feasibility and advantage that EPC project contract adapt to the IASB revenue recognition model, can enhance the quality of accounting information and contract assets management.
论文关键词： EPC工程合同；建造合同准则；收入确认；合同分立；
Key words（英文摘要）：www.328tibet.cn EPC project contract；construction contract guidelines；revenue recognition；contract division；
Abstract（英文摘要）：www.328tibet.cn With the market of the project at home and abroad continues to open and intensified competition, EPC project contract in the process of using the existing construction contract standards exist more and more problems. This paper, on the basis of construction contract standards, around the EPC project contract operation mode and contract characteristics, discussed and analyzed improvement measures and suggestions of EPC project contract accounting method and mode. Firstly, Consider the possibility of EPC construction contract itself meeting the separation of accounting objects, divide the EPC construction contract for several different types of contracts, Calculate revenue and costs for each type of contract separately, and Summarize of the entire EPC construction contract for the accounting results. It will be more Scientific and accurate. Secondly, put forward that EPC project contract meets the principle of the part of goods sale and the part of providing labor services can be measured separately in mentioned revenue principle, contract of equipment supplying and procurement can adapt to income principles and account for by selling goods. It can improve the accounting information quality. Finally, in three kinds of contract, design, procurement and construction that are contained in the EPC contract, the paper analyzes the traner of control right of assets, and significance of the IASB revenue recognition model for the current EPC project contract revenue accounting, it also discuss the feasibility and advantage that EPC project contract adapt to the IASB revenue recognition model, can enhance the quality of accounting information and contract assets management.
论文关键词： EPC工程合同；建造合同准则；收入确认；合同分立；
Key words（英文摘要）：www.328tibet.cn EPC project contract；construction contract guidelines；revenue recognition；contract division；