| The continuous development of economy in our country provides agood environment for the construction enterprises, and meanwhile putsforward higher requirements for the management of them. With thedevelopment of global economic integration, the construction enterprisesin our country have more opportunity to cooperate with internationalpartners and achieve cross-regional development. As a result, therequirements for the quality of accounting information of the constructionenterprises are higher and higher.The Enterprise Accounting Standards System, which was issued in2006, embodies the international convergence. Thereinto, the revision ofthe Construction Contract standards opens the information barriersbetween China and international construction enterprises, and providesunified comparative standards. This is good for construction enterprisesin our country to find the right goals and enhance the core competence.However, we should also face up to the existence of the problems. Thereare still many loopholes in the Construction Contract standards. Andthere are also many problems in the process of execution. These make thestandards more perfect. At the same time, the enterprises should adjustthemselves according to their own circumstances.This thesis firstly expounds the background and significance of theConstruction Contract standards, and reviews the research achievementsof domestic and foreign experts. It briefly explains the basic content ofthe Construction Contract standards. And meanwhile, it analyzes andputs forward the problems which the construction enterprises are facedwith in the process of carting out the standards. Combined with thespecific examples of A construction enterprise group, the thesis thenanalyzes their implementations of the Construction Contract standards,and gives suggestions according to the existing problems. |