财政部1998年发布的《企业会计准则—建造合同》(以下简称建造合同),已从1999年1月1日起执行。《建造合同》主要是规范建造承包商建造工程合同的会计核算和相关信息披露。但燃气工程与房屋建筑及安装工程、道路、桥梁工程等有较大的区别,它的特点主要 The “Accounting Standards for Business Enterprises - Construction Contract” (hereinafter referred to as the Construction Contract) issued by the Ministry of Finance in 1998 has been implemented since January 1, 1999. “Construction contract” is mainly to regulate the construction of contractors to build the contract accounting and related information disclosure. However, there is a big difference between gas engineering and housing construction and installation engineering, roads and bridge engineering, etc., and its characteristics are mainly