建造合同会计准则被越来越多的建筑施工企业普遍接受。准则有利于将建造合同期间内实现的经营成果均衡的分配于每一个会计期间。为更好的利用该准则,合理选择完工百分比的确认方法就变得日益重要起来。本文意在通过分析成本法的弊端和收入法的优越性来突出建筑施工企业采用收入法的必要性。 Construction contract accounting standards are more and more accepted by construction enterprises. The guidelines are conducive to the balanced allocation of operating results achieved during the construction contract in each accounting period. In order to make better use of this criterion, it is increasingly important to choose a reasonable percentage of completion methods. The purpose of this paper is to highlight the necessity of adopting income law by building construction enterprises by analyzing the disadvantages of cost method and the superiority of income law.