房地产企业会计核算问题探讨.docx

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房地产企业会计核算问题探讨

摘要

会计核算贯穿于经济活动的全过程，是企业内部业务的重要组成部分，任何企业均离不开会计核算为其带来的效益和成果。房地产企业在我国经济发展中占有重要地位，对我国国民经济的支撑和促进作用日益明显，它具有投入资金大、投资回收期长、投资风险高等特点。但是部分房地产企业在会计核算当中存在着许多问题与不足，这对房地产行业的发展有着一定的影响。为此，本文首先重点研究房地产企业在会计核算当中经常会出现的问题，比如关于房地产企业会计信息的披露、企业开发成本与销售收入不匹配、企业会计核算对象与核算科目难以明确、企业销售收入核算难度大而且过程复杂、企业会计账簿设置合理化程度较低等问题；其次从不同的角度来分析各种问题出现的原因；最后针对所有问题找到解决办法和预防措施，比如增强房地产企业会计信息披露的透明度、提高企业成本与收入的匹配度、具体明确核算对象与核算科目、合理确认销售收入与核算和规范设置会计账簿等解决性措施，以促进房地产行业的可持续良好发展。

关键词：房地产企业；会计核算；会计信息披露；销售收入

ExploretheRealEstateBusinessAccountingIssues

Abstract

Accountingthroughthewholeprocessofeconomicactivity,itsanimportantpartofthecompanysinternalbusiness.Everyenterprisecannotdowithoutthebenefitsandachievementsbroughtaboutbyaccounting.RealestatenotonlyplaysanimportantroleinChinaseconomicdevelopment,butalsoplaysanincreasinglyimportantroleinsupportingandpromotingournationaleconomy.Theyarecharacterizedbylargeamountofinvestment,longpaybackperiodandhighinvestmentrisk.Someofthemstillexistmanyproblemsanddeficienciesinaccounting.Ithasacertaininfluenceonthedevelopmentoftherealestateindustry.Forthisreason,thisarticlefirstfocusesonresearchingtheproblemsthatoftenappearintheaccountingofrealestateenterprises.Suchas,disclosureofinformationabouttherealestatebusinessaccounting,enterprisedevelopmentcostsdonotmatchsalesrevenue,itisdifficulttomakecleartheaccountingobjectsandaccountingsubjectsofenterprises,enterprisesalesrevenueaccountingdifficultandcomplexprocess,therationalizationofcorporateaccountingbooksislow.Secondly,itanalyzesthecausesofvariousproblemsfromdifferentperspectives.Finallyseekoutsolutionsandpreventivemeasuresforallproblems.Thereisaseriesofsolutionsaboutenhancethetransparencyofaccountinginformationdisclosureforrealestatecompanies,improvethematchingofcorporatecostsandrevenue,specificandclearaccoun