房地产上市公司会计政策选择及影响分析——以万科为例

发布时间：2018-04-03 19:49

本文选题：会计政策　切入点：万科　出处：《商业会计》2016年20期

【摘要】：房地产业是我国国民经济的支柱产业,其健康发展对整个国民经济的稳定运行起着重要作用。20世纪90年代以来,我国房地产业蓬勃发展,房地产投资保持较快增长,房地产业的地位显著提高。然而,随着国家房地产相关制度的健全和市场经济体制的逐步完善,房地产市场竞争日趋激烈,行业利润率不断降低。而很多房地产企业不重视企业财务分析、粗放式经营,导致其在激烈的市场竞争中被淘汰。在对房地产企业的财务分析中,会计分析是重要却奎易被忽视的一部分,会计分析可以帮助企业评价会计数据的真实程度和恰当程度,以及评价对企业基本经营状况的反映程度。文章以房地产行业的领军企业万科为例,通过对其主要会计项目与政策进行剖析,探究其会计政策的选择及对公司财务及战略的影响。
[Abstract]:The real estate industry is the pillar industry of our national economy. Its healthy development plays an important role in the stable operation of the whole national economy. Since the 1990s, the real estate industry of our country has flourished, and the real estate investment has maintained a relatively rapid growth.The status of the real estate industry has improved significantly.However, with the improvement of national real estate system and market economy system, the competition of real estate market is becoming more and more fierce, and the profit margin of the industry is decreasing.However, many real estate enterprises do not pay attention to financial analysis and extensive management, which results in their being eliminated in the fierce market competition.Accounting analysis is an important but neglected part of the financial analysis of real estate enterprises. Accounting analysis can help enterprises evaluate the true degree and appropriateness of accounting data.And the evaluation of the basic business conditions of the response to the degree.Taking Vanke, a leading enterprise in the real estate industry, as an example, this paper analyzes its main accounting items and policies, and probes into the choice of accounting policies and its influence on the finance and strategy of the company.
【作者单位】：同济大学;
【分类号】：F299.233.42

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