建造合同准则的颁布与施行,统一了建造收入的确认方法,解决了以往收入、成本费用与实际差异较大的核算缺点,使施工企业的财务报表更符合权责发生制。但在实务操作中特定技术开发费的列支造成了对建造损益的影响,其与财务报告准确性和合理性发生了直接关联。因此,本文中笔者将从实务出发,以固定造价工程合同为案例,以成本确认完工进度的方法,指出存在的问题并提出解决方案。一、合同成本与研发支出的关联性作为一项固定造价工程合同,发包人(以下称为“业主”)给予承包人的合同金额是固定不变的,承包人在与业主签订合同后,即需组织人员力量对工程项目进行合同效益的测算,需 The promulgation and implementation of the construction contract guidelines unified the method of confirming the construction revenue and solved the accounting deficiencies with large differences in revenue, cost and actual expenses in the past, and made the financial statements of construction enterprises more in line with the accrual basis. However, the expense of construction-related gains and losses caused by the disbursement of certain technology development costs in the practical operation is directly related to the accuracy and rationality of financial reports. Therefore, in this paper, I will proceed from the practice, a fixed cost project contract as a case, the cost of completion of the method to identify the existing problems and propose solutions. I. The Relationship between Contract Cost and R & D Expenditure As a fixed cost project contract, the contractual amount given by the Employer (hereinafter referred to as the “Owner”) to the Employer is fixed. After the Employer has contracted with the Employer , That is, the need to organize personnel strength of the project contract effectiveness estimates, needs