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建造合同准则是为了规范建造承包单位的会计处理和相关信息披露的有关准则。施工企业执行建造合同有利于提升管理,加强项目的过程控制,因为建造合同准则通过对整个工程合同成本的预测,对工程变更、分包成本等实施动态管理、实时调整,能起到事前控制的作用。但是由于施工工期等相关因素的影响,导致建造合同准则在施工企业的应用中存在着若干问题,本文对此进行了分析,并探讨了提高建造合同准则在施工企业应用水平的相关措施。
The construction of the contract guidelines is to regulate the construction contractor accounting and related information disclosure guidelines. Construction enterprises to implement the construction contract is conducive to improving management and strengthening the process control of the project, because the construction contract guidelines through the entire project contract cost forecast, the project changes, subcontracting costs, such as the implementation of dynamic management, real-time adjustment, can play a prior control effect. However, due to the influence of construction period and other related factors, there are some problems in the application of construction contract guidelines in construction enterprises. This article analyzes this and discusses the measures to improve the application standards of construction contracts in construction enterprises.