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施工企业沿用月结利润办法由来已久,从当前看,这种核算办法明显与现实脱节,改按竣工一次结算利润将成为今后最佳的选择。这是因为:(1)只有在工程全部竣工、决算经过审定和办妥签证,确定全部收入后。才能准确结计施工利润。按月以统计的完成工作量充当工程收入而形成的利润,只是一种参考性的预计数,不宜据此对工程施工效益作出评价和兑现相关奖励。(2)当前基建单位拖欠款有增无减,继续实行月结利润,势必在未收到全部工程款时,就要支付各种税金、上交款,进行提留,给原已紧缺的资金雪上加霜。(3)施工企业由于存在着长期形成的重完成工作量、轻竣工结算的习惯,使工程结帐滞后现象屡见不鲜,改变月结利润的做法后,必然促进各级领导和管理人员重视竣工工程资料的汇集,重视计算和核对工作,从而为迅速编制工程决算,尽快做好结算提供确切数据。在改按竣工一次结算利润的实践中,我们认为不
It has been a long time for construction companies to use the monthly profit method. From the current point of view, this accounting method is obviously out of touch with reality. Refinancing profits once will be the best choice in the future. This is because: (1) Only after the project is completed, the final accounts have been validated and visas have been processed, and all the income has been determined. In order to accurately accrue construction profits. The profit generated by the project’s monthly income based on the completed workload is only a reference estimate, and should not be used to evaluate the project construction benefits and honor relevant rewards accordingly. (2) The current arrears of infrastructure units will continue unabated, and will continue to implement monthly settlement profits. It is bound to pay all kinds of taxes and surrender funds when they fail to receive all the construction funds, and to retain them, which will add to the already shortfall of funds. . (3) Due to the long-established habit of re-completion of workload and light settlement due to the long-term habits of construction companies, the phenomenon of lag in project settlement is not uncommon. After changing the monthly profit, it is inevitable that all levels of leaders and managers will pay attention to the project data. The collection focuses on the calculation and verification work, so as to quickly prepare the project final accounts and provide the exact data as soon as possible. In the practice of revising the settlement of profits at the time of completion, we believe that