《建造合同》准则在A集团应用的研究

发布时间：2018-07-07 16:25

本文选题：施工企业 + 《建造合同》准则　；参考：《首都经济贸易大学》2014年硕士论文

【摘要】：我国经济的高速发展为施工企业提供了良好的发展环境，，同时也对企业的管理提出了更高的要求，再加上全球经济一体化趋势的加深，建筑施工企业有更多机会与国际合作、实现跨区域发展。这种经济发展趋势要求施工企业不断提高会计信息质量，以适应复杂多变的市场环境。为适应新的经济形势，2006年，财政部修订颁布了《企业会计准则》，其中《建造合同》准则的修订，疏通了中国与国际施工企业之间的信息障碍，提供了一个统一的对比标准，这有利于我国建筑施工企业找准目标，增强核心竞争力。但同时，我们也要正视问题的存在，《建造合同》准则在执行过程中也存在一些问题，需要不断地完善；企业在执行过程中也要根据自身情况做出相应的调整。在这样的经济形势与制度背景下，本文选取A集团为案例进行分析。首先阐述《建造合同》准则研究的背景及意义，回顾国内外专家的研究成果；简要说明《建造合同》准则的基本内容，在熟识《建造合同》准则理论的基础上，结合施工企业的特殊性,进行案例剖析，根据A集团执行《建造合同》准则的现状，分析存在的问题并提出自己的建议。
[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.
【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】：F233;F426.92

【引证文献】