随着新会计准则的实施,对于建筑企业中的会计管理的各方面都提出了新的要求,随着建筑行业的快速发展,建筑行业中的工程索赔种类及形式也变得越来越复杂,本文就在对建筑企业工程索赔的基本特点进行简单分析的基础上,探讨新会计准则在建筑企业工程索赔中的要求与应用实践。 With the implementation of the new accounting standards, new requirements have been put forward in all aspects of accounting management in construction enterprises. With the rapid development of the construction industry, the types and forms of engineering claims in the construction industry have also become more and more complicated, Based on a brief analysis of the basic features of construction enterprise engineering claims, this paper discusses the requirements and application practice of new accounting standards in construction enterprise engineering claims.