建造合同准则在施工企业中的实践

依据建造合同准则，在工程施工企业当中，建立二级仓库财务动态监控模式，实现材料耗用过程的有效控制；建立内外部收入成本配比模型，厘定资本性支出与收益性支出；创新应用完工百分比法，依合同额划分工程类型，合理确认合同费用与合同收入。加强了工程造价管理、工程监理管理、工程财务管理，强化了成本控制，提高了管理效能。

Practice of Construction Contract Standards in the Construction Business

According to the construction contract standards, the establishment of second-class warehouses financial dynamic monitoring model to achieve effective control of the process of material consumption in the construction of enterprises; the establishment of internal and external revenue cost distribution ratio model for determining the capital expenditure and revenue expenditure; innovative application of completion percentage, demarcated project type in accordance with contract share, suitable confirmation of contract costs and contract revenue; strengthened the project cost management, project supervision management, project financial management and cost control, improved the management efficiency.