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为了更好的服务于国家经济建设,也为了与国际会计准则趋同,2006年5月国家财政部颁布了新的《企业会计准则第15号—建造合同》,新的会计准则更有力地推动了施工企业会计信息质量的进一步提高。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。现对建筑施工企业建造合同执行中的存在的问题及解决措施表述一下我个人的想法和看法。
In order to better serve the country’s economic construction and convergence with international accounting standards, the Ministry of Finance promulgated the new Accounting Standard for Business Enterprises No. 15 - Construction Contract in May 2006. The new accounting standards promoted the reform more effectively Construction enterprise accounting information to further improve the quality. A contract of construction refers to a contract for the construction of one or more assets that are closely related in design, technology, function, end use, etc. Now on the construction of construction contracts in the implementation of the existing problems and solutions to express my personal thoughts and opinions.