房地产行业会计核算中存在的问题和对策

发布时间：2018-01-20 06:06

本文关键词： 房地产行业会计核算问题和对策　出处：《经贸实践》2016年08期 　论文类型：期刊论文

【摘要】：随着世界各国经济的发展,经济全球化已经势不可挡。我国的经济在加入世界贸易组织之后更是飞速增长,这样的环境下,我国的经济体制开始改革,行政管理体制也进行了改革,我国由计划经济进入市场经济。房地产企业由于关系到巨量的资金运作,只有做好会计核算,在经营中才能做到稳健和透明。本文从科目设置不够简化、风险披露不够充分、企业收入不够公开几个方面分析了房地产会计核算问题,在此基础上从加强成本核算、构建风险管理体系、提升经济监管水平、完善收入确认制度等方面阐述了房地产会计核算策略。
[Abstract]:With the development of the world economy, the economic globalization has been irresistible. The economy of our country has been growing rapidly after joining the WTO. In such an environment, the economic system of our country has begun to reform. The administrative management system has also been reformed, our country from the planned economy to the market economy. Real estate enterprises because of the huge amount of capital operation, only to do a good job in accounting. In order to achieve stability and transparency in the operation, this paper analyzes the real estate accounting problems from several aspects, such as the lack of simplification of the subject setting, the insufficient disclosure of risks, and the lack of openness of the income of the enterprise. On this basis, this paper expounds the real estate accounting strategy from the aspects of strengthening the cost accounting, constructing the risk management system, improving the level of economic supervision, and perfecting the revenue confirmation system.
【作者单位】：广州凯得控股有限公司;
【分类号】：F299.233.42
【正文快照】： 一、引言随着市场经济改革的持续推进,我国近几十年来在经济方面的成就是有目共睹的。现阶段,为了顺应新的经济形势带来的巨大转变,企业在内部环境以及外部环境上都发生了很大的转变,会计核算制度是为了可以适应财政管理体制转变而应运而生的。而在经济健康发展的背景下,我国

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