建筑业建造合同管理研究

发布时间：2018-03-01 12:11

本文关键词： 建筑行业建造合同营改增　出处：《首都经济贸易大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国社会主义市场经济的快速发展,我国建筑行业也得到了空前的发展,它不仅为社会提供了大量的就业机会,同时也为国家经济的发展和社会的稳定发挥了非常重要的作用。但近几年来由于市场竞争是越来越激烈,加上我国的建筑市场还不太规范,施工企业的管理中出现了许多的问题。因此,为了适应社会主义市场经济的发展,进一步的规范建筑行业关于建造工程合同的会计核算和相关信息的披露,2006年2月,财政部颁布了《企业会计准则第15号—建造合同》。本文结合此准则的基本内容以及相关重点管理工作的内容进行分析和研究,对我国建筑行业建造合同与成本核算管理做更进一步规范,使建筑行业的管理更加趋于完善、规范和科学。本文首先通过分析建造合同准则的成本核算原理,推导出建造合同管理的工作流程和工作标准,具有现实的指导意义；接下来结合工程概预算管理和项目成本控制管理的主要内容、方法以及现实问题,提出作者管理性的对策建议,并综合它们与建造合同管理的相互间联系、作用,来印证了建筑行业的建造合同管理是一项综合性的管理；接着对建筑企业在执行建造合同面临的几大问题进行阐述,并找到作者相应的应对措施,重点列举实际案例对建筑行业未来“营改增”环境下建造合同的适用性进行分析,提出作者的建议；最后进行本文总结,并提出今后需要进一步研究的相关问题。通过以上具有创造性的研究工作,为建筑行业的发展提供了一些管理性的思路,使建筑企业能健康、规范的开展各项管理工作。
[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.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TU723.1

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