自《企业会计准则第15号—建造合同》颁布以来,施工企业应用该准则也有相当长的时间了,但在应用中仍然存在着许多问题。文章针对存在的问题提出相应的对策,以便用建造合同来规范企业的经济行为,全面推进施工企业会计工作由核算型向管理型转变的进程。 Since the promulgation of the “Accounting Standards for Business Enterprises No. 15 - Construction Contract”, it has been quite a long time for construction enterprises to apply this standard, but there are still many problems in application. The article puts forward corresponding countermeasures for the existing problems so as to standardize the economic activities of the enterprises by the construction contract and comprehensively promote the progress of the accounting work of the construction enterprises from the accounting type to the management type.