摘要
实施建造合同准则使施工企业的会计核算更好地贯彻权责发生制和配比原则。通过对比新旧建造合同准则以及旧的施工企业会计制度,阐述了建造合同准则在实际应用存在的问题,提出了建议。
That carrying out the construction contract standards, the construction enterprises can implement the accrual basis and the matching concept in accounting, and predict the risk to the utmost extent. It embodies the conservation concept, but it also brings the unheard-of challenge to the construction enterprises. My essay expounds existing problem in the practical application of construction contract and the corresponding advice by contrasting the old-new construction contract standards and the old accounting system of construction enterprises.
出处
《科技创业月刊》
2007年第8期99-100,共2页
Journal of Entrepreneurship in Science & Technology
关键词
建造合同
施工企业
问题
construction contract, construction enterprises, problem
