| 执行建造合同准则中完工百分比法的思考 |
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| 引用本文： | 王俊媛.执行建造合同准则中完工百分比法的思考[J].山西建筑,2003,29(7):184-185. |
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| 作者姓名： | 王俊媛 |
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| 作者单位： | 山西省建筑工程职业技术学院 |
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| 摘 要： | 介绍了完工百分比法在《建造合同准则》中规定的适用条件及程序，结合目前建筑企业的执业情况，提出了尚需解决的一些问题，并指出按业主签认的结算单确认合同收入，可使收入与债权确认同步。
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| 关 键 词： | 建筑企业 合同 完工百分比法 成本管理 |
| 文章编号： | 1009-6825(2003)07-0184-02 |
| 修稿时间： | 2003年4月14日 |
Considerations on the completion percentage in construction contract criterion |
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| WANG Jun,yuan.Considerations on the completion percentage in construction contract criterion[J].Shanxi Architecture,2003,29(7):184-185. |
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| Authors: | WANG Jun yuan |
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| Abstract: | The code requirements and process of completion percentage in Construction Contract Criterion are introduced. And combined with present implement situation in construction enterprises some unsolved problems are proposed. Author points out that based upon statement list signed by proprietor the contractual income can be affirmed as well as creditor's right. |
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| Keywords: | contractual income construction enterprise completion percentage |
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