建筑施工企执行新会计准则问题研究.docVIP

编号 本科生毕业Research on The Implementation of New Accounting Standards of Construction Enterprises 摘要 我国建造合同准则最早发布于1998 年6 月25 日, 1999 年1 月1 日开始在上市公司实施, 本着与国际财务报告准则趋同的原则, 财政部于2006年2月发布了新的企业会计准则体系, 对建造合同准则进行了修订, 新的建造合同准则对施工企业建造合同的确认、计量和相关信息的披露进行了规范, 同时对施工企业的管理与职业判断提出了更高要求。但在具体的执行过程中, 施工企业仍面临许多难题与困惑, 必须正确地研究和解决这些问题, 才能保证新建造合同准则顺利地得以实施。 本文从研究新会计准则入手，从中找出新旧会计准则之间对施工企业会计处理的差异，并发现企业在执行新会计准则中遇到的主要问题，对施工企业在实施新会计准则过程中遇到的问题提出解决的对策。 关键词：新会计准则 施工企业 建造合同准则 Abstract My first published guidelines for the construction contract on June 25, 1998, January 1, 1999 began the implementation of listed companies, in line with the convergence of IFRS principles, the Ministry of Finance in February 2006 issued a new accounting standards system, the construction contract guidelines were revised and new guidelines for the construction contract on the construction contract construction companies the recognition, measurement and disclosure of relevant information to the norms, while the construction business management and professional judgments put forward higher requirements. However, the implementation process in specific, the construction enterprises still face many problems and confusion, must properly study and solve these problems, Construction contract to ensure that the new guidelines to be implemented smoothly. This new accounting standards starting from research, to find between the old and the new accounting standards on accounting differences between the construction companies and found that companies in the implementation of new accounting standards the main problems encountered on construction enterprises in the process of implementing new accounting standards met to the question put forward measures. Key words： New Accounting Standards Construction enterprises Guidelines for the construction contract 目录 引言 1 1．新会计准则下建造合同准则修订的主要内容 2 1.1 重新规范了《建造合同》准则会计核算对象 2 1.2 核算内容发生了变化 3 1.3新准则增加了有关追加资产的建造问题 3 1.4 增加了合同分立、合并条款 3 1.5 明确了合同收入和合同费用的确认 4 1.6规定了建造合同减值准备 4 1.7合同收入和成本的计量差异