The Study On The Valuation With Bill Quantity Based On The View Of Financial Accounting

In the construction market, the construction contract itself has a nature of property transfer. Construction cost does not exist independently, it is needed to be constrained by capital construction financial system. The final account of project and engineering audit after the engineering settlement show the connection of construction cost and financial system. They had good a coordination during the period of quota valuation.In 2003, the former Ministry of Construction issued a "Bill of Quantities construction specifications" (GB5O500-2003), which was required to be applied since July 1st,2003. Then the former Ministry of Construction launched the "Bill of Quantities construction specifications "(GB50500-2008) and" Bill of Quantities construction specifications "(GB50500-2013), in order to improve the quality of the BOQ, which had a bad affection on the coordination of the project cost and the financial system.This artical talked about the financial connotation of the project settlement firstly, which is the connection between construction cost and financial system; Based on the payment functions of the BOQ, the different nature of the items are discusses; Then it studied on how to set up the items of the BOQ under different contract models in order to offer facilities for the subsequent financial accounting, so that the integrity of the financial perspective is more powerful.