摘要：随着新收入准则全面执行，勘察设计企业面临着收入确认方法的重大转变，对财务工作的要求从合同核算环节延伸至合同订立环节，给企业财务核算及管理工作带来新的挑战。本文在对比新旧收入准则会计处理差异的基础上，围绕勘察设计企业具有的产品高度定制化以及履约进度难以实时计量这两大特征，按收入确认“五步法”的顺序，详细梳理了勘察设计企业应用新收入准则过程中遇到的疑难问题，并从实务操作的角度对各个问题给出处理建议，为加强企业项目管理、提升财务核算能力提供了路径与方法。

关键词：新收入准则；收入确认；里程碑法

Abstract：With the comprehensive implementation of the new revenue criterion，survey and design enterprises are facing a significant change in the method of income recognition，the requirements for financial work extend from contract accounting to contract conclusion，which brings new challenges to the financial accounting and management work of enterprises. Based on the comparison of the accounting treatment differences between the old and new revenue criterion，focusing on the two characteristics of survey and design enterprises，which are highly customized products and difficult to measure the performance progress in real time，this paper combs in detail the difficult problems encountered by survey and design enterprises in the process of applying the new revenue criterion according to the sequence of “five steps” of income recognition. From the perspective of practical operation，gives treatment suggestions for various problems，which provides paths and methods for enhancing enterprise project management and improving financial accounting ability.

Keywords：new revenue criterion；revenue recognition；milestone method

参考文献

[1] 财政部会计司.《企业会计准则第14号——收入》应用指南2018[M].北京：中国财政经济出版社，2018.

[2] 天职国际会计师事务所（特殊普通合伙）专业技术委员会.《会计准则内在逻辑》[M].北京：中国财政经济出版社，2016.

建筑经济，2022（04）：17-21