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城投公司作为政府投资与融资的平台,承担着当地政府基础设施建设的责任。同时,城投公司承担着部分政府职能,大多数城投公司不是营利性质的,而是通过政府的补贴实现营利,所以,城投公司是特殊的、具有政府性质的市场经营体。随着市场经济的发展,作为非营利性质的城投公司面临着一系列的挑战,对城投公司的会计核算提出了新的要求。本文先分析了城投公司调整会计核算的必要性,然后概括了城投公司房地产企业会计核算存在的主要问题,最后提出了解决城投公司会计核算的措施,旨在提高财务报表的有效性。
City Investment Corporation, as a platform for government investment and financing, is responsible for the construction of local government infrastructure. At the same time, the city investment company bears part of the government’s functions. Most city investment companies are not profit-generating companies, but instead rely on government subsidies to realize profit. Therefore, the city investment company is a special market entity with a government nature. With the development of market economy, as a non-profit city investment company is facing a series of challenges, and put forward new requirements for the city investment company’s accounting. This paper first analyzes the necessity of the city investment company to adjust the accounting, then summarizes the main problems of the city investment company real estate business accounting, and finally put forward the measures to solve the city investment company accounting measures, aimed at improving the effectiveness of financial statements.