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随着我国经济国际化进程的的加快,会计准则也逐渐与国际接轨。本文阐述了建造合同准则在应用中的优点,以及在实际应用中面临的问题,并针对建造合同准则在应用中面临的问题,理论联系实际提出了改进措施,从成立《建造合同》准则执行管理小组、加强工程项目动态管理,合理确定合同预计总收入和预计总成本、完善完工百分比法、加强审计和监督,严控人为调利润现象、狠抓工程结算,加强工程项目的管理、合理税收筹划、重视和加强会计职业判断这七个方面,详细叙述了建筑施工企业如何完善建造合同准则,这些必将对改善企业经营管理产生积极的意义。
With the acceleration of the internationalization of our economy, the accounting standards have gradually become more and more international. In this paper, the advantages and disadvantages of the construction contract standard in application are expounded. In view of the problems that the construction contract standard faces in the application, the theory proposes the improvement measures in connection with the actual situation. From the establishment of the “Construction Contract” Group to strengthen the dynamic management of construction projects, reasonably determine the estimated total contract revenue and estimated total costs, improve the percentage-of-completion method, strengthen auditing and supervision, strictly control the phenomenon of man-made profits, pay close attention to project settlement, strengthen project management and rational tax planning , Pay attention to and strengthen the accounting profession judgment these seven aspects, described in detail how the construction construction enterprise consummates the construction contract standard, these will surely have the positive significance to the improvement enterprise management.