财政部会计司最近又印发了一批具体会计准则征求意见稿,“长期工程合同”则是其中之一。在“长期工程合同”具体会计准则中,借鉴了国际会计准则11号建筑合同和国外成功的作法,并力求结合中国实际。本文从“长期工程合同”涉及的有关问题出发,进一步探讨如何完善我国“长期工程合同”具体会计准则。 Recently, the Accounting Department of the Ministry of Finance has issued a number of specific accounting standards for soliciting opinions, one of which is “long-term contract”. In “long-term contract” specific accounting standards, draw lessons from the IAS 11 construction contract and foreign successful practices, and strive to combine China’s reality. This article starts with the relevant issues involved in the “long-term contract” and further explores how to perfect the “long-term contract” specific accounting standards in China.