新收入会计准则变化对建筑施工企业的影响研究.docx

经典专科、本科、硕博、研究生、期刊毕业论文 经典2019成稿 仅供参考 精心整理 仅供参考 勿用作商业用途 经典专科、本科、硕博、研究生、期刊毕业论文 经典2019成稿 仅供参考 精心整理 仅供参考 勿用作商业用途 精心整理 仅供参考 勿用作商业用途 摘要 为了顺应市场变化，跟上时代步伐，我国的财税政策正在进行不断的变革。从金融工具准则变化到收入准则变化，资产负债表的修订到个人所得税的改革，更好的适应了经济发展。财政部于2017年7月5日发布了《企业会计准则第14号――收入》的通知，切实解决我国现行准则实施中的具体问题，以满足实务需要。新收入会计准则对企业收入确认和计量进行了全面修订，对各行各业都会有重大影响。 修订后的收入准则采用统一的收入确认模型来规范所有与客户之间的合同产生的收入，更好地解决目前收入确认的问题，提高会计信息可比性。本文则基于建筑施工企业的视角，通过对新旧收入准则在收入确认、收入计量、合同成本和收入信息披露的分析对比后，将新收入准则对其带来的具体影响进行研究探讨。 本文通过具体案例予以分析发现新准则的这些变化会造成建筑施工企业收入确认的延迟、增加履约义务的识别、经营利润的减少，还会影响到企业的整体管理。因此，在新收入准则执行背景下建筑施工企业应该严格遵循新准则的要求，做好合同管理，加强收入信息披露，重视财务系统和财务人员的管理，能尽早顺利实现从旧收入准则到新收入准则的过渡。 关键词：收入准则；建筑施工企业；收入确认；收入计量；合同成本 经典专科、本科、硕博、研究生、期刊毕业论文 经典2019成稿 仅供参考 精心整理 仅供参考 勿用作商业用途 Research on the Impact of Changes in New Income Accounting Standards on Construction Enterprises ABSTRACT In order to comply with the changes in the market and keep up with the pace of the times, Chinas fiscal and taxation policies are undergoing continuous changes. From the change of financial instrument standards to changes in income standards, the revision of the balance sheet to the reform of personal income tax has better adapted to economic development. On July 5, 2017, the Ministry of Finance issued the Notice of “Accounting Standards for Business Enterprises No. 14 – Revenue” to effectively solve the specific problems in the implementation of Chinas current standards to meet practical needs. The New Income Accounting Standards have comprehensively revised the companys revenue recognition and measurement, which will have a significant impact on all walks of life. The revised income standard adopts a unified revenue recognition model to standardize the income generated by all contracts with customers, better solve the problem of current revenue recognition, and improve the comparability of accounting information. Based on the perspective of construction companies, this paper studies and discusses the specific impacts of the new income standards on the revenue recogn