自改革开放以来,我国的经济发展迅速,已逐渐融入世界经济的发展潮流中,并占据举足轻重的地位。园林绿化行业作为建筑业的一个分支,需要严格遵循新的会计准则中建造合同准则的具体要求。本文对园林绿化企业自身的特点进行介绍,分析了园林绿化企业实行完工百分比法存在的问题,并籍此提出了相关改善措施。 Since the reform and opening up, China’s economy has developed rapidly and has gradually become integrated into the trend of world economic development and occupy a pivotal position. Landscaping industry, as a branch of the construction industry, needs to strictly abide by the specific requirements of the new accounting standards for construction contract. This paper introduces the characteristics of the landscape afforestation enterprises, analyzes the problems existing in the implementation of the percentage method of landscaping afforestation, and puts forward the corrective measures accordingly.