| 浅谈建造合同与施工企业会计制度 |
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| 引用本文： | 成秀梅.浅谈建造合同与施工企业会计制度[J].山西建筑,2006,32(12):182-183. |
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| 作者姓名： | 成秀梅 |
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| 作者单位： | 中铁六局集团太原铁建公司,山西晋中030600 |
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| 摘 要： | 对《会计准则-建造合同》与施工企业会计制席进行了比较，提出了施工企业在目前情况下实行《会计准则-建造合同》所面临的问题及应对措施，阐述了执行建造合同应做的各项基础工作，探讨了建造合同的会计核算，以提高企业的预测能力和管理水平。
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| 关 键 词： | 建筑合同 施工企业 会计制度 经营风险 |
| 收稿时间： | 2005-12-03 |
On construction contract and accounting system for construction enterprises |
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| CHENG Xiu-mei.On construction contract and accounting system for construction enterprises[J].Shanxi Architecture,2006,32(12):182-183. |
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| Authors: | CHENG Xiu-mei |
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| Abstract: | Comparison is carried out between accounting standards-construction contract and accounting system for construction enterprises. In view of present situations the problems confronted by enterprises in implementation accounting standards-construction contract are introduced; at the same time corresponding countermeasures are proposed. In the end accounting calculation of construction contract is discussed in order to improve the forecast ability and management level of enterprises. |
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| Keywords: | construction contract construction enterprise accounting system business risk |
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