| 浅析环保企业执行建造合同准则存在的问题及对策 |
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| 引用本文： | 姜虹.浅析环保企业执行建造合同准则存在的问题及对策[J].环境科学与管理,2012,37(7):28-29,34. |
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| 作者姓名： | 姜虹 |
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| 作者单位： | 黑龙江省审计厅,黑龙江哈尔滨,150001 |
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| 摘 要： | 随着国家对环境保护的重视,环保企业近年来迅速发展已成为一个新兴的朝阳产业,如何规范污水处理工程建设中建造合同的会计核算已成为每一个环保企业必须面对的问题。本文对环保企业在执行《企业会计准则第15号―建造合同》中存在的问题进行了细致的分析,并提出了一些解决对策,使环保企业执行建造合同准则能得以顺利实施。
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| 关 键 词： | 环保企业 建造合同 会计核算 |
Problems and Countermeasures in Application of Construction Contract Guidelines by Environmental Protection Enterprises |
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| Jiang Hong.Problems and Countermeasures in Application of Construction Contract Guidelines by Environmental Protection Enterprises[J].Environmental Science and Management,2012,37(7):28-29,34. |
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| Authors: | Jiang Hong |
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| Institution: | Jiang Hong(Heilongjiang Provincial Audit Office,Harbin 150001,China) |
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| Abstract: | As the environment protection receives more and more attention,the environmental protection enterprises developed rapidly in recent years.The regulation of accounting in sewage treatment project construction has become a critical issue for environmental protection enterprises.This paper analyses the problems in the implementation of Accounting Standards for Enterprises No.15-Construction Contracts,and make some suggestions to help environmental protection enterprises to execute the contract more smoothly. |
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| Keywords: | environmental protection enterprises Accounting Standards for Enterprises No 15-Construction Contracts accounting |
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