建造合同业务的会计核算方法研究

发布时间：2018-06-29 06:59

本文选题：建造合同准则 + 施工企业　；参考：《北京交通大学》2013年硕士论文

【摘要】：在社会主义市场经济发展的过程中,我国的施工企业得到迅速的发展,不仅为国家提供了大量的就业机会,也为国家经济发展与社会稳定做出了重要的贡献。近几年来建造市场的竞争日趋激烈,加之国内建造市场仍有待规范,建造施工企业发展所面临的的困难面还有许多。建造合同会计准则是一项较为独特的业务准则,不仅涉及收入确认与计量,还牵涉成本费用的财务核算。建造合同准则的发布实施,对规范建造合同的财务处理与信息披露有着重大意义。本文在认真研究建筑企业运营特点的基础上,对我国建筑企业财务核算制度的演进过程进行了分析,阐述了建造合同准则制定背景与实施目的。本篇文章对建造合同会计准则主要的内容进行了简要的描述,并着重分析了建造合同准则的变化以及其同国际会计准则的差异、建造合同准则的优点以及不足之处。文章分析提出了施工企业在执行建造合同准则的过程中可能遇到的几个主要问题,并且对相关问题表达了自己的观点,希望可以起到抛砖引玉的作用。建造合同准则的发布实施,将会促使施工企业建立健全各项的管理制度,并做好建造合同会计核算的各项基础工作,同时准确反映建造合同的损益情况,从而为施工企业自身以及财务报告使用者的经济决策提供更为可靠的会计信息。这对我国的施工企业强化自身管控水平、提升整体盈利能力、沉着地应对日趋开放的建造市场的激烈竞争,都必将产生深远的影响。但同时,我国建造市场有待规范的现状及施工企业现有管理水平的差异都势必影响建造合同准则实施的效果,所以有必要从继续完善建造合同准则、规范市场环境、加强企业管理等多个方面予以改进,从而真正实现规范建造合同业务处理的目的,为企业自身以及财务报告使用者提供更加真实可靠、内容完整的会计信息。
[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.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2;F426.92

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