新收入准则对建筑行业的影响.pdf

新收入准则对建筑行业的影响 摘 要 为适应国际会计准则的新收入准则，更好的将国内会计信息与国际会计信息 接轨，更加有利于国内企业在会计信息上与国际企业进行互通交流，提升企业财 务核算的效益，国家财政部对原有收入准则进行修订整合，于 2017 年颁布《企 业会计准则第 14 号——收入》，并与 2018 年 1 月 1 日起逐步实施。 本文简述了新收入准则修订的主要内容，重点对新准则中涉及到影响建筑行 业的具体条款进行探讨，通过对比新旧准则的不同点以及在分析在新准则实施以 后，阐述对建筑行业产生的影响及其相关业务操作的具体方式和内容。根据建筑 行业的企业新收入准则的执行情况，提出建议如何更快的使企业在新收入准则下 进行运作，适应新准则带来的财务业务处理上的不同等相关问题。在此基础上， 提出企业可以采用完善相关计量时点，完善合同管理、加强人才队伍建设等应对 措施。 关键词：新收入准则；建筑行业；控制权；收入确认时点；合同； I Impact of new income criterion on the construction industry Abstract In order to adapt to the new income standards of international accounting standards, to better integrate domestic accounting information with international accounting information, and more conducive for domestic enterprises to communicate with international enterprises on accounting information and improve the efficiency of corporate financial accounting. The original income standards were revised and integrated. The “Accounting Standards for Business Enterprises No. 14-Revenue” was promulgated in 2017 and will be gradually implemented with effect from January 1, 2018. This paper briefly introduces the main contents of the revision of the new income standard, and focuses on the discussion of the specific provisions related to the impact of the new standard on the construction industry. By comparing the differences between the new and old standards and analyzing the impact on the construction industry and the specific ways and contents of the related business operations after the implementation of the new standard. According to the implementation of the new income standard for enterprises in the construction industry, this paper puts forward suggestions on how to make enterprises op