《企业会计准则——建造合同》在一些建筑施工企业执行的过程中逐渐出现了一些或大或小的问题,《企业会计准则——建造合同》是指为建造多项或者一项在功能、技术、最终用途、设计等等方面密切相关资产订立的合同。建造合同准则主要是以合同所含的风险承担者作为《企业会计准则——建造合同》的分类标准,并且将建造合同分为了成本 “Accounting Standards for Business Enterprises - Construction Contracts” gradually emerged in the construction of some enterprises in the process of implementation of some small or large problems, “Accounting Standards for Business Enterprises - Construction contracts” refers to the construction of a number of or a function, Technology, end-use, design and other aspects of the contract closely related assets. Construction contracts are mainly based on the contractual risk takers as a “corporate accounting standards - the construction contract,” the classification criteria, and the construction contract is divided into costs