摘要

目前，我國的會計準則不斷變革，要求財務人員也應遵循新會計準則的規(guī)定為企業(yè)制定出適合企業(yè)發(fā)展的會計制度。建筑施工企業(yè)合理準確地對收入進行會計制度設計，是其實現企業(yè)經營目標的重要保證。
通過在xx建筑安裝工程公司的實習，了解公司的生產經營特點，對其收入核算進行了會計制度設計。設計分為三部分：第一部分介紹了公司概況，具體介紹了公司自然概況和生產經營特點；第二部分介紹收入確認方法，從公司會計核算的特點出發(fā)，參考收入的確認方法基本理論，結合公司實際對公司收入的確認進行了具體選擇；第三部分從公司收入確認及其內部控制角度對收入會計制度進行了具體設計。以期為施工企業(yè)收入會計制度提供參考與借鑒。

關鍵詞　　收入　會計制度　設計

Abstract
At present, China's accounting standards continue to change, the requirements to be followed in the financial personnel of the provisions of the new accounting standards for enterprises to develop business development for the accounting system. Reasonable construction enterprise to carry out an accurate accounting of income designed to achieve important business objectives to ensure that.
Through construction and installation in Dongguan internship engineering company to understand the characteristics of the company's production and operation, accounting for its revenue accounting system design. Design is divided into three parts: the first part of the company's profile specific introduction and overview of the company's production and management of natural features; The second section describes methods of revenue recognition, from the company of the characteristics of accounting reference for recognition of revenue from basic theory, combined with the company's actual revenue for the company confirmed that a specific choice; The third part of the Company's revenue recognition and internal control in terms of revenue accounting system for the specific design. Construction enterprises with a view to revenue accounting systems to provide reference and learn from.

Key words revenue accounting system design