企业会计准则15号—建造合同规范了企业(建造承包商)合同分立与合并、合同收入、合同成本、合同收入与费用确认的确认、计量的原则,会计核算科目设置更趋同于新准则,由于运用新的核算办法,已完工未结算在资产负债表存货项目下反映,已完未结算往往掩盖企业潜亏,本文主要从会计核算角度对已完未结算的成因、风险、风险识别及风险防范进行了探讨。从会计核算觉度有助于建筑施工企业的会计信息质量的提高。 Accounting Standards for Business Enterprises No. 15 - Construction contracts regulate the principles for the separation and consolidation of contracts between enterprises (construction contractors), the revenue from contracts, the costs of contracts, the confirmation and measurement of contract revenue and expenses, and the convergence of accounting subjects with the new standards. As a result of The use of new accounting methods has been completed unsettling reflected in the balance sheet inventory items, the unsettling often hide corporate losses, this paper mainly from the accounting point of view of the reasons for the settlement has not yet closed, risk identification and risk prevention Exploring. The degree of accounting verification helps to improve the quality of accounting information of construction enterprises.