Reflections on the Change and Influence of Accounting in Construction Industry under the New Income Standard

摘要

With the advancement of economic globalization and the change of business model of enterprises in our country, more and more problems and disadvantages have been exposed in the use of the old revenue standard. Therefore, in order to promote the standardization of revenue accounting management and the accuracy and reasonableness of accounting information, the Ministry of Finance of our country has specially formulated a new revenue standard. The formulation of the new income standard has greatly changed and influenced the accounting work of the construction industry in our country. Based on this, this article analyzes the specific changes and its far-reaching impact for construction enterprises from the perspective of the new income standard. Firstly, it analyzes the changes in the accounting work of enterprises in the construction industry in our country under the new income standard and the impact on it. At the same time, it puts forward suggestions on how construction enterprises can better implement the new income standard in practical work, in order to improve the level of accounting work of construction enterprises.