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按照我国会计制度的规定,施工企业的工程结算收入采用完工百分比法计算。实践中,采用了工程形象进度法,即工程项目部每月末向企业工程管理部门按照施工形象进度估算本月实际完成的施工计量,工程管理部门经过审核后提供给财务部门,财务部门据以确认工程结算收入。由于我国建设领域信用体系不健全,建筑市场供求不平衡,以及市场主体行为不规范,致使业主拖欠施工企业工程款成了习以为常的现象。针对这些问题,可以从改进施工企业工程结算账务处理方法上入手,做到既合理又合法地为企业管理服务。
In accordance with the provisions of our accounting system, the construction company’s engineering settlement income calculated using the completion percentage method. In practice, using the project image progress method, that is, the project project department at the end of each month to the project management department in accordance with the progress of the construction project estimates the actual completion of construction measurement this month, the project management department after the audit to the financial sector, the financial sector to confirm Project settlement income. Owing to the imperfect credit system in the construction field of our country, the uneven supply and demand in the construction market and the non-standard behavior of market players, it has become a common phenomenon that property owners default in engineering construction projects. In view of these problems, we can start from improving the settlement method of construction enterprise engineering accounts so as to provide both reasonable and lawful service for enterprise management.