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随着市场经济的快速发展,近些年来,房地产市场迅猛发展,房价持续增长,房地产开发企业产品自身的特点决定了其会计核算工作的特殊性,特别是在市场竞争日益激烈的社会背景下,房地产开发企业要想获得生存并长远发展,就必须及时有效的做好自身具有特殊性的会计核算工作。本文从房地产开发企业会计核算存在的问题入手,简单探讨了加强房地产开发企业会计核算的有效措施。
With the rapid development of market economy, in recent years, the rapid development of the real estate market, housing prices continued to grow, the characteristics of real estate development enterprises determine their own accounting specialties, especially in an increasingly competitive market environment, Real estate development enterprises in order to survive and long-term development, we must promptly and effectively do its own unique accounting work. This article starts from the problems existing in the accounting of real estate development enterprises and briefly discusses the effective measures to strengthen the accounting of real estate development enterprises.