摘要：基于新准则规定的五步法模型，结合实例探讨三种典型的EPC项目收入确认模式。通过对比发现，新准则下EPC项目的成本与其价值更为相关，更加有助于企业做好成本控制。建议企业加强内部协作、提高施工水平、实施预算管理，以应对新收入准则对企业资金管理与成本控制带来的挑战。

关键词：EPC项目；收入准则；建造合同；成本管理

Abstract：From January 1，2020，enterprises listed in China formally implement the new income accounting standards，and the original construction contract standards will no longer be implemented. Based on the five step model stipulated in the new standard，this paper discusses three typical EPC project revenue recognition modes with examples. Through comparative analysis，finds that the cost of EPC project under the new criterion is more related to its value，which is more conducive to the cost control of enterprises. Then，suggests that enterprises should strengthen the internal cooperation，improve the construction level and implement the budget management，so as to meet the challenges brought by the new revenue standard to the enterprise’s capital management and cost control.

Keywords：EPC project；revenue standard；construction contract；cost management

参考文献

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[3] 林琳.新收入准则下建筑安装企业收入的财税处理[J].财会通讯，2019（10）.

建筑经济，2020（1）：41-45