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近年来,随着“走出去”战略的深化实施,承接海外EPC项目已经逐渐成为国际工程承包的主流模式,针对此类建设期长的海外EPC项目,会计核算要求执行《建造合同》准则,然而在各单位的实际执行中,所遇到的具体情况存在着较大的差异和问题。本文主要探究建筑业海外EPC项目建造合同在执行过程中遇到的问题,并对这些问题提出对应的解决建议。
In recent years, with the deepening implementation of the strategy of “going global”, undertaking overseas EPC projects has gradually become the mainstream mode of international project contracting. For such overseas EPC projects with a long construction period, accounting requirements are followed by the implementation of the “construction contract” However, there are major differences and problems encountered in the actual implementation of various units. This article mainly explores the problems encountered in the construction EPC contract during the implementation of the construction industry, and puts forward corresponding solutions to these problems.