现行施工企业会计制度规定,建筑产品通过工程结算科目来核算销售和结转利润。笔者认为这种核算办法有以下弊端:一是工程结算科目既核算施工企业和建设单位的债务清理,又核算已完工程财务成果,造成科目性质不清。二是将应收工程款视同已收工程款夹计算财务成果,使企业的实现利润成为虚拟利润。三是由于不管是否收回工程款,对利润都无影响,形成有进度就有利润,承包单位便用虚报工程进度的手段来完成利润,按这种虚拟利润进行承包兑现,一旦拖欠的工程款变成呆帐,企业将发生重大的损失。为了改进建筑产 The current construction enterprise accounting system provides that construction products account for sales and carry-over profits through engineering settlement accounts. The author believes that this accounting method has the following drawbacks: First, the engineering settlement subjects not only account for the debt liquidation of construction companies and construction units, but also account for the financial results of completed projects, causing the nature of the subjects to be unclear. The second is to calculate the financial results of the project receivables as if they were received, so that the company’s profits become virtual profits. The third reason is that regardless of whether or not the project payment is recovered, it will have no impact on profits. If there is progress, there will be profits. The contractor will use the method of falsely reporting the progress of the project to complete the profit, and the contract will be honored according to this virtual profit. Once the arrears of the project money change, In case of bad debts, the company will suffer major losses. To improve building production