论文部分内容阅读
运用完工百分比法确认合同收入和费用不能真实反映房屋建造合同损益信息,削弱了损益评价质量。以会计核算基本原则为依据,深入剖析了房屋建造合同各阶段可能导致损益信息失真的成因,提出应用CVR提高损益评价质量的解决思路,并据此构建了系统的基于CVR的损益评价模型。通过调查分析及一致性检验的研究方法,结合文献研究,为损益信息失真的成因分析提供了支持性证据。CVR方法下的成本控制和财务管理,可在项目层面上动态地提供真实和公允的损益信息,提高企业财务管理水平。
Using the percentage-of-completion method to confirm that the contract revenue and expenses can not truly reflect the information about the construction and construction contracts, weakened the quality of the profit and loss assessment. Based on the basic principles of accounting, this paper deeply analyzes the reasons that lead to the distortion of profit and loss information in various phases of house construction contract, puts forward the solution of applying CVR to improve the quality of profit and loss evaluation, and constructs a systematic profit and loss evaluation model based on CVR. Through the research methods of investigation and consistency test, combined with the literature research, it provides supportive evidence for the analysis of the causes of the information loss of profit and loss. The cost control and financial management under the CVR method can dynamically provide real and fair profit and loss information at the project level and improve the financial management level of the enterprise.