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论文编号：	8745
作者编号：	2120142976
上传时间：	2016/12/7 22:22:26
中文题目：	SPT公司建造合同收入确认的优化研究
英文题目：	Research on the Income Confirmation of Construction Contract in SPT Company
指导老师：	张晓农
中文关键字：	建造合同；收入确认；完工百分比法；成本百分比法
英文关键字：	Construction Contract; Revenue Confirmation; Percentage-of-Completion Method; Cost-percentage Method
中文摘要：	建造合同由于持续时间较长，在确认收入上与一般生产企业相比有显著的不同，一般根据建造合同准则的规定采用完工百分比法确认收入，而其中最常用的是成本百分比法。SPT公司是从事石油化工设备的安装等业务的公司，一般下设项目部以子公司的形式进行会计核算，其中F项目部的三个建造合同均采用成本百分比法，该文以这三个案例项目作为研究对象，它们在确认收入以及利用收入进行财务分析的过程中，存在着许多问题，该文将对其进行深入的分析研究。 该文的思路是，围绕优化收入确认的目标，借鉴他人的研究成果，通过财务数据分析，坚持问题导向，遵循会计准则，创新的提出相关优化建议。该文采用规范研究法、定性和定量分析相结合的方法进行研究，将建造合同的相关理论概念和建造合同核算的实践相结合，将个别分析和一般分析相结合，通过案例的具体财务数据的分析对建造合同收入确认过程中存在的问题以及相关优化措施进行详细分析论证。其主要问题有：收入的确认缺乏谨慎性和准确性、收入和应收账款金额不同步、存货数据大于实际、会计信息不能反映项目实际运行情况、确认收入远超回收资金造成所得税提前支付等。 该文以问题为导向，在基础工作方面，提出加强组织管理、加强合同管理和加强监督的措施，在改进收入确认流程方面，提出准确预测合同收入和成本、及时归集成本、及时签认完成的工作量和按照工作量价值百分比法确认收入的优化建议，并举例研究如何确认收入，研究如何进行财务数据分析。其中工作量价值百分比法是指按照经监理和甲方签字确认的完成工作量的价值占预计总工作量价值（预计合同总收入）的比例来确认完工百分比进而确认收入的方法。 该文解决了SPT公司F项目部在确认建造合同收入过程中存在的大部分问题，是对SPT 公司建造合同核算和财务管理的极大改进，对于提高会计核算水平和财务管理水平起到了很大的作用。另外，为了把问题阐述清楚和详尽，在论文中加入了一些图表和图形。
英文摘要：	The construction contracts are commonly carried on over one year, which is significantly different to the general production enterprises. It’s income is confirmed by the Percentage-of-Completion method, according to the provisions of general construction contract criterion, in which Cost-Percentage-of-Completion method is always used. SPT Company is engaged in the installation of petrochemical equipment and other business, under which the project departments are generally set up to manage the accounting. This paper takes three projects in the F Project Department of SPT Company as the objects of study. These three projects are accounted by Cost-Percentage-of-Completion method in accordance with the accounting standards for the Construction Contract and the provisions of the company to confirm the income, which have some problems. The idea of this paper is to focus on the goal of optimizing revenue recognition, learning from other people's research results, analyzing through the financial data, adhering to the problem oriented, following the accounting standards, and putting forward relevant optimization suggestions. This paper adopts the method of normative research method, qualitative and quantitative analysis method. This paper combines the practice and the theory of the construction contract, combines the method of individual analysis and general analysis, summarized the existing problems through specific case analysis on detailed references. For example, the confirmation of income are short of prudence and accuracy, the amounts of the revenue and accounts receivables have a big gap, the inventory data is larger than the actual, the accounting information can not reflect the company’s economic situation, the income far exceeds the recovery of funds caused by the income tax paid in advance. This paper, takes the problems as the guidance. In accordance with the relevant provisions of the accounting standards, it puts forward to strengthen organizational management, strengthen contracts management and strengthen the supervision measures as the fundamental work. It puts forward to improve the revenue recognition process, such as the accurate prediction of the contract income and cost, timely cost collection, timely signing the workload and confirming the revenue according to the Work-Value-Percentage-of-Completion method. Then it give some examples of how to confirm the income, how to analyze the financial data and summarizes its advantages. According to the Work-Value-Percentage-of-Completion method, we confirm the income by the percentage of the completed work value, which is signed by the supervisors and the first party, to the total work value (the gross income). This paper solved most of the problems existing in SPT Company F project department in the process of the confirmation of construction contract revenue, which has greatly improved accounting and financial management of the contract of SPT Company. It is very helpful to improve the level of accounting and financial management of the SPT Company.
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