建造合同新准则应用研究

建造合同，是指为建造一项或数项在设计、技术、功能、最终用途等方面密切相关的资产而订立的合同。2006年2月财政部发布了新的《企业会计准则》，实现了与国际会计准则的趋同。其中第15号准则——建造合同，对建造合同的确认、计量和相关信息的披露进行了规范，对施工企业的管理与职业判断提出了更高要求。本文通过对比新旧建造合同准则以及旧的施工企业会计制度，分析了施工企业在执行新建造合同过程中遇到的重难点问题，对其解决途径进行了探讨。

Research on the Application of New Oonstruction Contracts Standard

The term ＂construction contracts＂ means the contracts signed for the construction of an assets that are closely interrelated in the matter of their design,technology and functiong or their ultimate purpose or use.In February 2006, MJnistzy of Finance issued a new＂Accounting Standard for Business Enterprises ＂that achieves convergence with international accounting standards. Accounting Standard for Business Enterprises No. 15 - Construction contracts standardizes the recognition, the measurement and disclosure of relevant information of the construction contracts, and it puts a higher demand on the management of construction enterprises and professional judgment. This paper compares boththe old and the new construction contracts standard as well as old construction business accounting system,and analysises of the Important and difficult problems encountered by the construction enterprises in the implementation of the new construction contract, of course,its solution is discussed.