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1、1On the construction of corporate accounting information distortion and response measuresPaper Keywords: Construction Contracts Construction of new accounting standards the quality of accounting information Abstract: The new guidelines for the construction contract to strengthen the system for inves
2、tors and the public to provide decision-useful accounting information, new ideas, to better implement the accrual and matching principle, new guidelines, the reliability of estimates rely heavily on contract the financial professional judgments, therefore, analysis of the construction business under
3、 the new guidelines causes distortion of accounting information, accounting information to prevent distortion of the measures to improve the quality of accounting information is essential. Accounting Standards for Enterprises No. -15 guidelines on the construction contract amendments on style, bound
4、 to have a construction business unit of 2accounting have a profound impact to the project of construction companies for the accounting unit, there are over a broad, standard poor, low quality of personnel, project difficult to control characteristics such as loss of assets and benefits, accounting
5、information such phenomena occur. Thus, the strengthening basic accounting work, to play the basic functions of accounting, the improvement of enterprise management, improve the bottom line is of great practical significance. 1 Accounting information and guidelines related to the main content of con
6、struction contract 1.1 provides a construction contract impairment, the new guidelines to increase the impairment of the construction contract content. The separation and merger contract 1.2 The new standards increase the construction of additional assets, content requirements. Construction of addit
7、ional assets. One of the following conditions should be as a single contract: the design of the additional assets, technology or function with the original contract, including one or more assets, there are significant differences, agreed that the additional cost of assets, no 3need to consider the o
8、riginal contract price. 1.3 Contract revenue and contract costs to confirm the new guidelines to increase the balance sheet date, shall be completed in accordance with the progress of the contract multiplied by the total net income before income recognized in the accounting period after the total am
9、ount of contract revenue recognized as current period, while, according to the contract multiplied by the estimated total cost of completion of the previous accounting period less the cumulative amount recognized costs, contract costs are recognized as current period requirement. 1.4 Contract costs.
10、 The new standards are only for the cost of the contract in direct costs and indirect costs of the provisions made in principle, but clear: The contract does not include the cost of current profit and loss account of people should be administrative costs, marketing costs and financial costs. This pr
11、ovision means that can be capitalized for interest on borrowings to total contract costs were 41.5 Information Disclosure criteria for reducing the current recognition of contract revenue and contract costs of the amount of the total contract amount of accounts receivable not yet received the progre
12、ss of projects content of the disclosure. 2 real and reliable construction company accounting information has the following main aspects of the role: (1) a true reflection of the construction of the production process of economic issues, provide timely business in the financial condition and operati
13、ng results. Meet the needs of information users of accounting information needs, (2) help to strengthen internal management and economic accounting, and promote economic efficiency; (3) the use of accounting information on the companys financial position, operating results and the level of historica
14、l cost analysis, can predict the business prospects for long-term development of enterprises from the decision support role. 53 new guidelines for the construction contract in the practical application in the construction business to generate accounting information distortion problem 3.1 The total e
15、stimated contract revenue recognition accounting information distortion problem under guidelines will be divided into fixed price construction contract cost-plus contracts and contract types. Practical application in the construction business, total revenue is expected to contract the general contra
16、ctor of the construction contract with the customer in the total contract amount to determine the expected total contract revenue to determine the uncertainty is mainly due to the current construction market, there are some non-standard factors. Main features: (1) As Chinas construction market competition, the owners often uncertain when the contract was signe
