浅谈现阶段建造合同在施工企业中运用.docVIP

浅谈现阶段建造合同在施工企业中的运用 　　【摘要】对施工企业而言，建造合同准则在合同收入与费用的确认方面做出了较大的变革，更好地贯彻了权责发生制和配比原则，并与国际惯例接轨，体现会计的稳健原则。文章从建造合同准则与原施工企业会计制度的区别、会计核算时应注意的问题、施工企业实行本准则面临的问题、执行建造合同应做的各项工作几方面进行阐述。 　　【关键词】建造合同施工企业会计制度会计核算 　　 　　Brief talk about the application of the construction contract in the construction enterprises on the stage 　　Jin Qiu 　　【Abstract】To the construction enterprises, there is a big reform on the construction contract rule about the validation of the contractual income and fee. The accrual basis and the proportioning principle have been carried out between and there is also a connection of tracks