建造合同是指为建造一项资产或者在设计、技术、功能、最终用途等方面密切相关的数项资产而订立的合同。这里所讲的资产,是指房屋、道路等建筑物以及船舶、飞机、大型机器设备等。建造合同的特征主要有:①先有买主(即客户),后有标底(即资产),建造资产的造价在签定合同时已经确定;②资产建设期长,一般都要跨越一 A contract of construction refers to a contract for the construction of an asset or several assets that are closely related in design, technology, function, end-use, etc. Assets mentioned here refer to houses, roads and other buildings as well as ships, aircraft, large machinery and equipment. The main features of the construction contract are: ① first buyer (ie customer), after the bottom (ie, assets), the cost of construction assets has been identified in the contract signed; ② asset construction period, generally have to cross a