邯郸施工业新收入准则实施情况及影响研究  

Research on the Implementation and Impact of the New Income Standards for Construction Industry in Handan

作　　者：李宜静 LI Yijing(School of Management Engineering and Business,Hebei University of Engineering,Handan 056000,China)

机构地区：[1]河北工程大学管理工程与商学院,河北邯郸056000

出　　处：《商业观察》2025年第11期111-115,共5页BUSINESS OBSERVATION

基　　金：邯郸市哲学社会科学规划研究课题(2024188)。

摘　　要：自国家推行新收入准则起,作为构建国家实体经济的重要组成部分的建筑施工企业,无疑成为受影响较大的行业之一。文章利用文献研究和案例研究两种方法,将能够反映邯郸市施工行业特点的JT建筑施工企业作为研究对象,以新收入准则对其带来的收入确认影响为起点,相应调整财务核算数据,但同时企业所得税收入确认规则没有随之进行动态调整,应交税费亦需要重新计量,这势必会造成税会差异。同样新准则下的收入确认加大了企业盈余管理的可操作性,从而收入审计方面有了重点关注的风险点。这五个方面彼此影响,梳理后的结论可以为该行业的相关研究提供逻辑清晰的理论支撑。Since the implementation of the new income standards,the construction enterprise,as an important component of building the national real economy,has undoubtedly become one of the most affected industries.This article uses two methods,literature research and case study,to take JT construction enterprise that can reflect the characteristics of the construction industry in Handan City as the research object.Starting from the impact of the new revenue standards on their revenue recognition,the financial accounting data is adjusted accordingly.At the same time,the enterprise income tax revenue recognition rules are not dynamically adjusted,and the payable taxes and fees also need to be remeasured,which will inevitably cause tax differences.Under new standards,the revenue recognition has increased the operability of earnings management for enterprises,thus providing key risk points for revenue auditing.These five aspects influence each other,and the conclusions drawn can provide logical and clear theoretical support for related research in the industry.

关 键 词：新收入准则 财务核算 税会差异 盈余管理 

分 类 号：F812.42[经济管理—财政学]