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房地产企业是指对房地产项目进行开发经营的相关企业。房地产企业既是商品的生产者,同时也销售商品。现阶段,主要有以下准则和制度相对适合房地产企业,比如《企业会计准则》、《企业会计制度》和《房地产企业会计制度》。在房地产企业开发项目中存在的问题包括:房地产企业的复杂性使得会计核算的操作难度较大、房地产企业对借款费用的资本化不够规范、房地产企业信息披露不足以及房地产企业成本收入不匹配。针对房地产项目会计核算中存在的相关问题,笔者认为,要从加大对房地产企业收入的核算以及增强房地产企业的信息透明度、增强房地产企业成本收入的匹配性等几个方面加大力度。
Real estate business refers to the development and operation of real estate projects related businesses. Real estate companies are both producers of goods and also merchandise. At this stage, mainly the following guidelines and systems are relatively suitable for real estate companies, such as “Accounting Standards for Business Enterprises”, “Enterprise Accounting System” and “Real Estate Accounting System.” The problems in the development of real estate enterprises include: the complexity of the real estate enterprises makes the operation of accounting more difficult, the real estate business capitalization of borrowing costs is not standardized, the real estate business information disclosure and real estate companies do not match the cost income mismatch. In view of the related problems existing in the accounting of real estate projects, the author believes that it is necessary to intensify the efforts to increase the accounting of real estate enterprises’ income, enhance the transparency of information of real estate enterprises and enhance the match of cost and income of real estate enterprises.